State income taxes and various charges collected by the Department of Motor Vehicles. [Ballot]

Nov 1, 2017 - The state Constitution requires VLF revenue to be allocated to cities and counties for the support of a variety of health and human service programs and local public safe ty. Other DMV Charges. DMV also collects various other charges from individuals.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-031

Updated Unemployment Insurance Fund Forecast Shows Structural Deficit [EconTax Blog]

Jul 7, 2023 - Employers pay regular UI payroll taxes into the fund. These payroll taxes are used to pay out benefits. In January and May each year, EDD publishes a two-year forecast of UI benefits, UI payroll tax receipts, and other key fiscal information related to the state ’s UI Trust Fund.
https://lao.ca.gov/LAOEconTax/article/Detail/779

Updated Unemployment Insurance Fund Forecast Shows Structural Deficit [EconTax Blog]

Jul 7, 2023 - Employers pay regular UI payroll taxes into the fund. These payroll taxes are used to pay out benefits. In January and May each year, EDD publishes a two-year forecast of UI benefits, UI payroll tax receipts, and other key fiscal information related to the state ’s UI Trust Fund.
https://lao.ca.gov/LAOEconTax/Article/Detail/779

The cultivation, possession, and sale of marijuana. [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/2015-087

^[PDF] Cal Facts 2004: State and Local

VLF-Property Tax Swap. In 1999, the state began reducing the vehicle license fee (VLF) rate charged to vehicle owners—and backfilling city and county rev- enue losses from this tax reduction with state subventions.
https://lao.ca.gov/2004/cal_facts/cal_facts_state_local_2004.pdf

^[PDF] Cal Facts 2004

VLF-Property Tax Swap. In 1999, the state began reducing the vehicle license fee (VLF) rate charged to vehicle owners—and backfilling city and county rev- enue losses from this tax reduction with state subventions.
https://lao.ca.gov/2004/cal_facts/cal_facts_2004.pdf

^[PDF] Insufficient ERAF: Examining A Recent Issue in Local Government Finance

Simplest Example: Alameda County. Property tax collections in the county totaled $2 billion—of which $410 million was deposited in ERAF. Because the county’s K-12 and community college districts needed more than $410 million in additional property taxes to meet their revenue limits or guaranteed funding levels, no ERAF resources were returned to cities, counties, and special districts as excess ERAF.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.pdf

^[PDF] 2003-04 Budget: Perspectives and Issues

“Minimal” indicates that the administration en- visions very limited changes to county or court program control. What Taxes Would Support Realignment? The administration proposes three tax increases to raise $8.3 billion in new revenues: a one cent increase in the sales tax, new 10 percent and 11 percent tax
https://lao.ca.gov/analysis_2003/2003_pandi/pandi_2003.pdf

^[PDF] A Review of the Orange County Recovery Plan as Proposed August 22, 1995

All of these tax reallocations would require legislation. -4- Orange County Recovery Plan Transportation Funding Component (In Millions) Sales Tax Revenues (Transportation Development Act) Gas Tax Revenues Additional County Non-Tax Revenues and Budget Reductions.
https://lao.ca.gov/reports/1995/a_review_of_the_orange_county_recovery_plan_as_proposed_8-22-1995.pdf

The 2019-20 Budget: Assessing the Governor's 1991 Realignment Proposals

Mar 8, 2019 - Rather than reimburse counties based on their actual costs, the state typically provides counties specific revenue sources —like a portion of the sales tax —to pay for their increased fiscal responsibilities (share of cost) under realignment.
https://lao.ca.gov/Publications/Report/3962