^[PDF] Cal Facts 2006: State-Local Finances

About one-fifth of county revenues come from local taxes. Counties use tax revenues to pay for public protection and other local programs, as well as paying the required “match” for state and federal programs.  Cities receive over 40 percent of their revenues from various user charges.
https://lao.ca.gov/2006/cal_facts/calfacts_state_local_2006.pdf

^[PDF] Save Our Schools and Public Services Act

BACKGROUND California property owners pay over $45 billion in property taxes annually. County auditors distribute these revenues to local governments within the county where the tax is paid. Schools, community colleges, cities, special districts, and counties use property tax revenues to provide services.
https://lao.ca.gov/ballot/2008/080111.pdf

Los Angeles County's Fiscal Problem

Currently-Authorized Tax Options. These include: Sales Taxes . Upon approval by a majority of the county's voters, the county could increase the local sales tax by 1/4 or 1/2 of one percent and use the funds for general county purposes.
https://lao.ca.gov/1995/071195_la_county/lacfin.html

Cultivation, possession, and sale of marijuana. Version 6 [Ballot]

Feb 5, 2016 - State law also gives cities and counties the discretion to regulate the location and operation of such facilities. State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-119

Cultivation, possession, and sale of marijuana. Version 7 [Ballot]

Feb 5, 2016 - State law also gives cities and counties the discretion to regulate the location and operation of such facilities. State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-120

The 2023-24 California Spending Plan: Other Provisions

Nov 8, 2023 - Film Tax Credit Extends Film Tax Credit Program. The budget extends the film tax credit —which awards $330  million in credits annually to motion picture productions —for five years beginning in 2025-26 (Program 4.0).
https://lao.ca.gov/Publications/Report/4814

^[PDF] California's Tax Expenditure Programs: Property Taxes

This tax is adminis- tered by the counties, and revenues are treated in the same manner as general prop- erty taxes. The taxes are remitted to the asses- sor of the county in which the horses are quartered.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details]

Jun 1, 1993 - Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details] Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? Format: PDF Description: In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for
https://lao.ca.gov/Publications/Detail/254

Did California Enter a Recession Last Fall? [EconTax Blog]

Oct 3, 2023 - First,  it offers an explanation for the recent slowdown in state tax collections. Despite some  improvements in the last few months, tax collections  have  been and are  anticipated to continue to be  weak by historical standards.
https://lao.ca.gov/LAOEconTax/Article/Detail/785

Students’ right to a high-quality public education. [Ballot]

Nov 29, 2021 - The public school system consists primarily of school districts and charter schools, as well as a small number of schools o perated by county offices of education and a few schools operated directly by the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-033