^[PDF] Fiscal Impact of Legalizing Marijuana

State and Local Health Program Expenditures 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E October 28, 2009  State and local governments could potentially realize new ex- cise tax revenues if they choose to adopt such a tax.
https://lao.ca.gov/handouts/crimjust/2009/Legalizing_Marijuana_10_28_09.pdf

^[PDF] Proposition 39 (2012)

Corporate Tax Basics 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 20, 2016  Many Changes to Corporate Tax Law During Recession  Short-term measures to increase tax revenue and help the state budget.  Some such actions reduced tax revenue over the longer term.  “Optional Single Sales Factor”  The February 2009
https://lao.ca.gov/handouts/econ/2016/Proposition-39-012016.pdf

^[PDF] Overview of Proposition 98 and Early Education Budget Proposals

Spending Changes in 2015-16 and 2016-17 3L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 28, 2017 ; Minimum Guarantee Up $2.1 Billion Over Revised 2016-17 Level „ Due primarily to modest growth in General Fund revenue. ; Local Property Tax Revenue Increases $1.1 Billion „ Due primarily to growth in assessed property values. „ Covers about half of the increase in the
https://lao.ca.gov/handouts/education/2017/Proposition-98-and-Early-Education-Proposals-022817.pdf

^[PDF] Department of Forestry and Fire Protection: Funding Wildland Fire Protection

The costs of these services are generally paid for with local taxes or assessments. State Responsibility for Fire Protection Wildland Fire Protection. Under statute, the state is respon- sible for wildland fi re protection in state responsibility areas (SRA).
https://lao.ca.gov/handouts/resources/2008/Funding_Wildland_Fire_Protection.pdf

^[PDF] Governor’s May Revision: 2015-16 Drought Package

This is because it takes time to develop funding guidelines for new programs, and administering multiple, large programs can tax an agency’s administrative capacity.  LAO Recommendation. We recommend approval of supplemental report language requiring the Department of Finance to provide to the budget committees a report identifying the amount of encumbrances and expenditures for each drought program funded in 2015-16, as well as prior years.
https://lao.ca.gov/handouts/resources/2015/drought-package-051715.pdf

^[PDF] Governor’s Tax Increase Proposal

Revenue options involving the SUT include eliminating certain tax expenditure programs and extending the tax base. " Extending the SUT tax base to include various services could be coupled with an eventual overall rate reduction.
https://lao.ca.gov/handouts/revtax/2003/030089_HO.pdf

PowerPoint Presentation: Budgets, Taxes, and Spending

PowerPoint Presentation: Budgets, Taxes, and Spending
https://lao.ca.gov/presentations/050400_budgets_taxes_spending/050400_budgets_taxes_spending_files/v3_document.htm

^[PDF] Overview of the Major Issues Regarding the Use of Tax-Exempt Bonds in California

In the cas e of locally-i ssued bonds , California has several means of addressing the eff ici ency loss inhe rent when using the tax exemption as. a local bond subsidy mechanism: o First, it can give localities the option of issuing state-taxable as well as state-tax-exempt bonds, or the state tax exemption itself can -1 2- be entire ly ren::) ved .
https://lao.ca.gov/reports/1983/overview_of_major_issues_regarding_the_use_of_tax-exempt_bonds_in_california.pdf

^[PDF] A Review of the Shared Work Unemployment Compensation Program

The EDD is responsible for setting each employer's UI tax rate, collecting the tax from the employer, and making benefit payments to eligible claimants. The EDD keeps track of both the taxes paid by each employer and the benefit payments made to his/her former employees.
https://lao.ca.gov/reports/1984/08_shared_work_unemployment_compansation_program.pdf

^[PDF] State "Pickup" of Employee Retirement Contributions

The system shall not be responsible for the tax 28· status of these member contributions paid by the 29 employer, and shall not incur any liability whatsoever 30 with respect to rulings or changes in rulings on the tax 31 status of these member contributions paid by the 32 employer. . 33 -fer We cmploycr,~ #ttHt aft cmploycf which 34 malces contfibution paymcnts
https://lao.ca.gov/reports/1985/01_85_state_pickup_of_employee_retirement_contributions.pdf