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[PDF] Restructuring California’s Child Care and Development System

(Prior to 1976, the majority of child care programs were operated by school districts.) 1978 Proposition 13 eliminates school districts’ ability to levy additional property taxes to support child care programs.
https://lao.ca.gov/reports/2014/education/child-care/restructuring-child-care-system-040414.pdf

[PDF] The 2015-16 Budget: Cigarette Tax and Licensing Programs

Recommendations Use Excise Tax Revenue to Fund Tax Administration, Not Licensing Costs As described above, using cigarette and tobacco excise tax revenue to pay for excise tax administration is reasonable and is authorized under Propositions 99 and 10.
https://lao.ca.gov/reports/2015/budget/tobacco/cigarette-tax-licensing-042215.pdf

[PDF] An Overview of the Governor’s Proposition 56 Proposals

Though Superior Court decisions generally are not binding precedent, one California Superior Court decision (Children and Families Commission of Fresno County et al. v. Edmund G. Brown, Jr., et al) considered issues concerning supplantation of funds related to Proposition 10 (1998), another voter-approved tobacco measure.
https://lao.ca.gov/reports/2017/3573/overview-prop56-proposals-022217.pdf

[PDF] The 2017-18 Budget: The Coordinated Care Initiative: A Critical Juncture

The 1991 realignment package: (1) transferred several programs from the state to the counties, including indigent health, public health, and mental health programs; (2) changed the way state and county costs are shared for certain social services and health programs, including IHSS; and (3) increased the sales tax and vehicle license fee and dedicated these increased revenues for the increased financial obligations of counties.
https://lao.ca.gov/reports/2017/3585/coordinated-care-022717.pdf

[PDF] The 2018-19 Budget: California Hiring Tax Credits

M A C TAY L O R L E G I S L AT I V E A N A LY S T M A R C H 2 0 1 8 California Hiring Tax Credits The 2018-19 Budget: Summary The Existing Hiring Tax Credit. Certain California employers may claim a tax credit—called the New Employment Credit—if they hire qualified individuals and pay them at least 150 percent of the state minimum wage.
https://lao.ca.gov/reports/2018/3784/hiring-credits-031518.pdf

More Ideas . . .

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide28.html

Suggestion to Commission

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide30.html

[PDF] Revenue Options for the 1990-91 Budget

Together, these taxes accounted for over 90 percent of all state and local tax revenues. Various other levies such as the gross premiums insurance tax, death-related taxes, tobacco and alcoholic beverage taxes, parimutuel horseracing taxes and municipal utility and business taxes accounted for the remainder of California's tax burden.
https://lao.ca.gov/1990/reports/0690_revenue_options_for_the_1990-91_budget.pdf

[PDF] Bonds and the 1994 Ballots

For example, San Diego County recently constructed a 1,000-bed jail and was unable to open it because of the lack of funds for operating expenses. Moreover, the state has postponed the opening of several prisons because of operating budget constraints.
https://lao.ca.gov/1994/Bonds_and_1994_Ballots.pdf

Three Strikes and You're Out

In a survey of 15 counties conducted by the Board of Corrections, six counties indicated that they have modified their inmate security systems to better handle and track second- and third-strike inmates, and five counties indicated that they plan to increase their security levels.
https://lao.ca.gov/1995/010695_three_strikes/sc010695.html