The 2024-25 Budget: Overview of the Spending Plan

Sep 6, 2024 - The 2024-25 Budget: Overview of the Spending Plan Update (9/11/24): Managed care organization tax increase corrected in Appendix 1 (Figure 4) and Appendix 2 (Figure 1). Update (10/2/24): Figure 8 has been updated for final actions.
https://lao.ca.gov/Publications/Report/4922/3

The 2022-23 Budget: Analysis of Child Welfare Proposals and Program Implementation Updates

Feb 22, 2022 - Tax Credit for Former Foster Youth: $20  million estimated reduction in revenue to provide fully refundable tax credits of around $1,000 to former foster youth age 18  through  25 who are eligible for the California Earned Income Tax Credit.
https://lao.ca.gov/Publications/Report/4558

The cultivation, possession, and sale of marijuana. (Amendment #1) [Ballot]

Dec 7, 2015 - 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/2015-086

Why County Revenues Vary: State Laws and Local Conditions Affecting County Finance

The rest of county sales tax revenues--equivalent to a tax rate of 1.5  percent--are available to counties for largely general purposes. We discuss these sales tax revenues below. Bradley-Burns Sales Tax ($450  Million) .
https://lao.ca.gov/1998/050798_county_revenues/050798_county_revenue.html

Gaming. [Ballot]

Dec 18, 2023 - This percent is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a tribe to a player as a promotion), (2)  all player winnings, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

The 2017-18 Budget: Analysis of Special Education “Disconnect”

Mar 1, 2017 - The state redistributed General Fund from this county ’s SELPAs to other SELPAs across the state —retroactively funding all SELPAs at their full statutory levels for each of these years. Starting in 2015 ‑16, the administration revised its property tax estimates upward to account for the adjustment in Santa Clara County and made a corresponding downward adjustment in that county ’s AB 602 state General Fund revenue.
https://lao.ca.gov/Publications/Report/3598

Cannabis Tax Revenue Update [EconTax Blog]

May 31, 2024 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein Background. In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/805

Cannabis Tax Revenue Update [EconTax Blog]

May 31, 2024 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein Background. In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/article/Detail/805

^[PDF] The 2017-18 Budget: Evaluating the State-County Assessors’ Partnership Agreement Program

Property Tax Administration Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/reports/2017/3632/State-County-Assessors-032717.pdf

The 2023-24 Budget: Analysis of Child Welfare Proposals and Implementation Updates

Feb 22, 2023 - Until 2011 ‑12, the state General Fund and counties shared significant portions of the nonfederal costs of administering CWS. In 2011, the state enacted legislation known as 2011 realignment, which dedicated a portion of the state ’s sales and use tax and vehicle license fee revenues to counties to administer child welfare and foster care programs (along with some public safety, behavioral health, and adult protective services programs).
https://lao.ca.gov/Publications/Report/4698