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LAO 2006 Budget Analysis: Special Education

Our estimate of the current-year special education budget indicates that costs are $7.6 million hig her than assumed in the budget act, and that local property tax revenues are $11.1 million lower (based on DOF estimates).
https://lao.ca.gov/analysis_2006/education/ed_12_anl06.html

LAO 2006 Budget Analysis: Funding for Transportation Programs

The SHA is funded through revenues from an 18 cent per ga llon excise tax on gasoline and diesel fuel (generally referred to as the gas tax), in addition to weight fees. The PTA is funded by sales tax on diesel fuel and a portion of the s ales tax on gasoline.
https://lao.ca.gov/analysis_2006/transportation/tran_02_anl06.html

[PDF] Mental Health Services Act

The Franchise Tax Board (FTB) is the lead state agency responsible for administration of the tax provisions. The act permits up to 5 percent of the funding allocated annually from the Mental Health Services Fund to be used to offset state costs for implementation of the measure.
https://lao.ca.gov/ballot/2005/050026.pdf

2005 Initiative Analysis: The Education Funding Protection Act

Background Article XIIIB of the State Constitution places annual limits on the appropriations of tax proceeds that can be made by the state, school districts, and local governments in Califor nia. The annual spending limit for each jurisdiction is based on the amount of appropriations in 1978 ‑79 (the base year), as adjusted each year for population growth and cost-of-living factors.
https://lao.ca.gov/ballot/2005/050052.htm

[PDF] Responsible Gaming and Population Segment Investment

For instance, to the extent that the district resulted in increased taxable economic activity (above what otherwise would have occurred) in the surrounding areas, governments would receive increased tax revenues (from the income, sales, and property taxes, for example).
https://lao.ca.gov/ballot/2005/050115.pdf

2005 Initiative Analysis: Preschool for All Act

Revenue Provisions The initiative includes provisions that would generate additional income tax revenue and designate it solely for the new preschool program. Personal Income Tax Provisions. Under current law, the maximum marginal personal income tax rate is 9.3  percent, and it generally applies to individuals with taxable income over $40,000 and to married couples with taxable income over $80,000.
https://lao.ca.gov/ballot/2005/050658.htm

2005 Initiative Analysis: California Marriage Protection Act

For the receipt of federal benefits or for federal tax purposes, current federal la w only recognizes marriage between a man and a woman. State Laws. The State Constitution currently does not define marriage.
https://lao.ca.gov/ballot/2005/050732.htm

[PDF] California Flat Tax

BACKGROUND Major State Taxes The state raises about $115 billion in tax revenues each year, primarily through three main sources. The state levies a personal income tax (PIT) on the California income of individuals.
https://lao.ca.gov/ballot/2007/070642.pdf

[PDF] Initiative Letter

However, this term has meaning in other parts of state government and law including the state income tax as well as public higher education admissions and tuition. In its administration of California’s state income tax, the Franchise Tax Board defines a nonresident to be any individual who is not (1) present in California for other than a temporary or transitory purpose or (2) domiciled in California.
https://lao.ca.gov/ballot/2015/150208.pdf

[PDF] Groundwater Preservation and Water Consumer Awareness Act of 2015

BACKGROUND Sales and Use Taxes and Excise Taxes. California’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages—including bottled water—are currently exempt from California’s state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150257.pdf