1996-97 Perspectives and Issues: A Perspective on County Fiscal Constraints

Taxing authority for county ver sions of such revenue generating measures as cigarette taxes, tippler's taxes, or local income taxes has not been granted under state law. And while legislation (Ch 466/90 [SB 2557 , Maddy]) now affords counties the ability to levy certain taxes
https://lao.ca.gov/analysis_1996/p965-2.html

U.S. Retail Sales Update: September 2023 [EconTax Blog]

Oct 17, 2023 - U.S. retail sales have grown 2.1 percent over the last 3 months and 3.8 percent over the last 12 months. Retail sales growth has well outpaced inflation over the last 3 months, but not over the last 12 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/787

A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. [Ballot]

Sep 1, 2015 - The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-039

The cultivation, use, 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/2015-085

The 2014–15 Budget: Pilot Program to Improve Property Tax Administration

Specifically, County A (low county share) pays $50,000, yet receives only $30,000 of the resulting revenues. County C (high county share), in contrast, pays $50,000, and receives $150,000 in additional property taxes.
https://lao.ca.gov/reports/2014/budget/property-tax/property-tax-administration-031314.aspx

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

The 2020-21 Spending Plan: Judiciary and Criminal Justice

Oct 22, 2020 - Such funds are remitted to the state by counties that collect more property tax than state law allows them to spend on education. Other Budget Adjustments. The budget includes various other adjustments for the support of judicial branch operations.
https://lao.ca.gov/Publications/Report/4288

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 Marijuana Control, Legalization and Revenue Act of 2016 (Amendment #1) [Ballot]

Jun 9, 2015 - The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-020

Landfills. [Ballot]

Aug 22, 2023 - Local governments, generally cities and counties, are responsible for the collection and disposal of solid waste. In general, they either provide these services directly or by contracting with a private entity (such as a waste hauler).
https://lao.ca.gov/BallotAnalysis/Initiative/2023-006