U.S. Retail Sales: June 2020 [EconTax Blog]

Jul 16, 2020 - For example, sales by bars and restaurants —another major source of sales tax revenue —were down 26 percent compared to the same time last year.  
https://lao.ca.gov/LAOEconTax/Article/Detail/495

Income Tax Withholding Tracker: March 1 - March 29 [EconTax Blog]

Mar 30, 2021 - Income Tax Withholding Tracker: March 1 - March 29 [EconTax Blog] Income Tax Withholding Tracker: March 1 - March 29 March 30, 2021 Brian Uhler Bottom Line: California income tax withholding collections in March to date are 20.3 percent above March 2020.
https://lao.ca.gov/LAOEconTax/Article/Detail/636

The 2022-23 Budget: Medi-Cal Fiscal Outlook

Nov 17, 2021 - Assumed Expiration of the MCO Tax Reauthorization of the MCO Tax Would Generate Billions of Dollars in General Fund Savings Beginning in 2023 ‑24. The MCO tax generates annual General Fund savings in Medi ‑Cal of $1.5 billion or more for each year it is in effect.
https://lao.ca.gov/Publications/Report/4474

The State Appropriations Limit

Apr 21, 2021 - These are determined by first estimating proceeds of taxes from all state sources and then subtracting exclusions. Determine Proceeds of Taxes. All state proceeds of taxes are included in the limit regardless of their fund source.
https://lao.ca.gov/Publications/Report/4416

The 2022-23 Budget: California’s Fiscal Outlook

Nov 17, 2021 - For a number of years, the state has imposed a tax on managed care organizations’ (MCOs’) Medi‑Cal and commercial lines of business. We assume the state’s MCO tax expires midway through 2022‑23, consistent with current law.
https://lao.ca.gov/Publications/Report/4472

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - Did SCAPAP Increase Property Tax Revenues? Our Approach to Analyzing SCAPAP ’s Effect on Property Tax Revenues. Determining the effect of SCAPAP on property tax revenues is difficult because it is not possible to know how much revenue would have been collected in the absence of the program.
https://lao.ca.gov/Publications/Report/3632

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program [Publication Details]

Mar 27, 2017 - Under SCAPAP, the state allocated grants to eight county assessors’ offices to improve local administration of the property tax. In this report, we look at data from the first two years of SCAPAP and attempt to gauge the program’s effect on property tax revenues.
https://lao.ca.gov/Publications/Detail/3632

California’s Cannabis Taxes [Publication Details]

Feb 22, 2022 - California’s Cannabis Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4559

California gaming activities. [Ballot]

Oct 1, 2021 - Imposes Sports Wagering Tax and Payments. The measure imposes a 15 percent tax on entities offering sports wagering. This tax is applied to the amount of sports wagers made after deducting any payouts of winnings.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-009

Cannabis Tax Revenue Update [EconTax Blog]

Nov 30, 2020 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. The state levies two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/583