Cannabis Tax Revenue Update [EconTax Blog]

May 31, 2024 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein Background. In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/805

The 2024-25 Budget: CalWORKs

Mar 4, 2024 - Our office independently forecasts CalWORKs grant increases triggered by growth in realignment revenue (a share of state sales tax and vehicle license fee revenues dedicated to counties). While our estimates have differed from the administration ’s previously, at this time our two offices ’ estimates are similar.
https://lao.ca.gov/Publications/Report/4872

The 2024-25 Budget: The MCO Tax Package at May Revision

May 22, 2024 - Background MCO Tax State Has Renewed and Increased the MCO Tax. The 2023-24 budget renewed the MCO tax through the end of 2026. Like the recent past versions, the tax is based on MCOs ’ enrollment in Medi-Cal and private insurance.
https://lao.ca.gov/Publications/Report/4905

2007 Initiative Analysis: Legislative per diem and living expenses

From this total, Members of the Legislature are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legisla tive sessions. The current rate is $162 per day, set by the California Victim Compensation and Government Claims Board.
https://lao.ca.gov/ballot/2007/070285.htm

The 2024-25 Budget: The MCO Tax Package at May Revision [Publication Details]

May 22, 2024 - The 2024-25 Budget: The MCO Tax Package at May Revision [Publication Details] The 2024-25 Budget: The MCO Tax Package at May Revision Format: HTML Description: This post provides our initial assessment of the Governor’s proposed managed care organization (MCO) tax package in the May Revision.
https://lao.ca.gov/Publications/Detail/4905

California Children’s Services (CCS) program. [Ballot]

Dec 12, 2023 - For example, the state could not use county funds to support the financial assistance program or the increased payments to providers. The state also could not support the measure ’s costs using money from a state tax on health insurance plans known as the managed care organization tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-029

The 2017-18 Budget: Bus Driver Training Program

Mar 10, 2017 - CDE also could offer some of the training curriculum online and shorten the onsite portion of its program, in turn, likely reducing both instructional and lodging costs. CDE could adopt any combination of these or other options to respond to the proposed reduction.
https://lao.ca.gov/Publications/Report/3614

^[PDF] Legislative per diem and living expenses

From this total, Members of the Legislature are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legislative sessions. The current rate is $162 per day, set by the California Victim Compensation and Gov- ernment Claims Board.
https://lao.ca.gov/ballot/2007/070285.pdf

How Are County Offices of Education (COEs) Funded Under the Local Control Funding Formula (LCFF)? [Publication Details]

Jan 1, 2014 - How Are County Offices of Education (COEs) Funded Under the Local Control Funding Formula (LCFF)? [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/3889

^[PDF] An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

Transient Occupancy Tax Nearly All Cities and Counties Levy a TOT (Hotel Tax). Nearly all cities and counties impose a TOT on persons temporarily lodging in their community. While most commonly cities and counties levy a 10 percent TOT, the rates range from 4 percent in several cities to 15.5 percent in Palo Alto.
https://lao.ca.gov/reports/2021/4428/COVID-19-Fiscal-Effects-Local-Gov-051221.pdf