Results for 서울시 tax


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[PDF] A Commuter’s Dilemma: Extra Cash or Free Parking?

Proponents of the demand-side ap- proach to congestion relief frequently advocate higher gasoline taxes, road tolls during peak traffic hours, or insurance rates that increase the more one drives. Another option is to increase the cost of parking so that the individual motor- ist factors this cost into his or her travel decision.
https://lao.ca.gov/2002/parking/031802_cash_or_parking.pdf

Overview of the 2003-04 May Revision

Partially offsetting this is projected tax revenue increases, totaling about $400  million, due to favorable trends in personal income tax withholding, corporation tax prepayments, insurance premium taxes, and estate taxes.
https://lao.ca.gov/2003/may_revision/051903_mayrevision.html

Overview of the 2004-05 Governor's Budget

This occurs because local property tax (LPT) revenues increase by almost $1.2  billion. The growth in LPT results from a combination of natural growth in school LPT, a proposal to transfer additional property tax revenues from local governments to school districts through the Education Revenue Augmentation Fund (ERAF), and transfers of ERAF revenues from school
https://lao.ca.gov/2004/budget_overview/130104_budget_overview.htm

[PDF] Supplemental Report of the 2005 Budget Act 2005-06 Fiscal Year

The report shall focus on tax information and data systems related to the Personal Income Tax, the Corporation Tax, and the Sales and Use Tax, and include the following: (a) identification and discussion of existing information collection for tax compli- ance and enforcement purposes, (b) identification of data
https://lao.ca.gov/2005/supp_report/supp_rpt_2005.pdf

Supplemental Report of the 2006 Budget Act

Chapter  211 requires the director to base the estimates on the "actual amount " of remaining local sales and use tax transmitted to local governments in the prior year. The Legislature's intent is to replace with property tax revenue the actual amounts that cities and counties would have received, net of administrative and collection costs, from the suspended quarter-cent tax rate during the revenue exchange period.  
https://lao.ca.gov/2006/supp_report/supp_rpt_2006.htm

California's Taxation of Vessels, Vehicles, and Aircraft: Out of State Purchases

However, the vessel or aircraft is also presumed to be for use in California (and thus subject to the use tax) if it is subject to the property tax during the first 12 months of ownership. Thus, if a vesse l owned by a nonresident is within a county on the January lien date, it would be subject to both the personal property tax and the use tax.
https://lao.ca.gov/2006/vesseltax/vesseltax_050206.html

[PDF] California's Taxation of Vesels, Vehicles, and Aircraft: Out-of-State Purchases

Vessels that are purchased offshore can be used in Mexican waters tax free for up to ten years. • In Canada, yachts are subject to provincial sales taxes and a federal Goods and Ser- vices Tax. However, sales made for immediate delivery to foreign destinations are ex- empt.
https://lao.ca.gov/2006/vesseltax/vesseltax_050206.pdf

[PDF] California's Key Liabilities: debt, deferred payments, and other liabilities that will affect the state’s financial health in the future.

The July 2009 budget package borrows local property taxes in the amount of $2 billion, to be repaid with interest within three years pursuant to a constitutional requirement. Economic Recovery Bonds (ERBs).
https://lao.ca.gov/2009/bud/liabilities/CA_Liabilities_073009.pdf

[PDF] 2009-10 Budget Analysis Series: Revenues

Corporate Tax Tax includes the corporate franchise tax, corporate income tax, and bank tax. All are based on net in- come. In addition, limited liability enti- ties pay a fee. Corporations, Subchapter S corporations, and other business entities.
https://lao.ca.gov/2009/tax/revenues_0209/revenues_020609.pdf