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[PDF] LAO Report: California Tax Policy And the Internet

The tax is also important for local governments. Statewide, it provides about one-third of total city tax revenues. For counties it is an important source of funding for certain programs (criminal justice, transporta- tion, and particular health programs).
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf

Traveling in California: Acronyms and Definitions

TDA (Transportation Development Act) —State law enacted in 1971 that provided a 0.25  percent sales tax on all retail sales in each county for transit, bicycle, and pedestrian purposes. In nonurban areas, funds may be used for streets and roads under certain conditions.
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_acronyms.html

[PDF] LAO Implementing Proposition 36: Issues, Challenges, and Opportunities

Appropriates state funds for distribution to counties to operate drug treatment programs and provide related services. Requires DADP to study the effectiveness of the measure and to audit county expenditures. ✔
https://lao.ca.gov/2000/prop36/121400_prop_36.pdf

Realignment Revisited: An Evaluation of the 1991 Experiment in State-County Relations

Similarly, if a final appellate court decision finds that revenues from the half-cent realignment sales tax are subject to Proposition 98's education funding guarantee, this portio n of the sales tax would be repealed.
https://lao.ca.gov/2001/realignment/020601_realignment.html

Assembly Floor Packet

Adopts all of the $3.8  billion in tax increases and revenue accelerations proposed in the May Revision. These include a one-time increase in the vehicle license fee, a two-year suspension of net operating loss deductions, and an increase in the cigarette tax of 50 cents per pack.
https://lao.ca.gov/2002/floor_packets/053002_assem_floor_packet.html

A Commuter's Dilemma: Extra Cash or Free Parking

These tax expenses can be somewhat mitigated as they are considered business expenses eligible for tax deductions. Typically, business tax deductions reduce the cost of the program by approximately 40  percent.
https://lao.ca.gov/2002/parking/031802_cash_or_parking.html

California Spending Plan 2002: Chapter 2

Examples include the proposed elimination of certain optional benefits in Medi-Cal, significant cuts to county administration funding for health and social services programs, and reduced higher education funding for research, equipment, and K-12 outreach and staff development.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_2.html

A Primer: Assembly Constitutional Amendment 11

(b) Fifty percent for acquisition, construction, rehabilitation, modernization, or renovation of infrastructure, including, but not limited to, streets, roads, highways, transportation, water, parks, and open space, that is owned, or is to be acquired by, local governments. including cities, counties, a city and county, and special districts, but not school districts or co mmunity college districts.
https://lao.ca.gov/2003/aca_11/020503_aca_11.html

[PDF] Cal Facts 2004

VLF-Property Tax Swap. In 1999, the state began reducing the vehicle license fee (VLF) rate charged to vehicle owners—and backfilling city and county rev- enue losses from this tax reduction with state subventions.
https://lao.ca.gov/2004/cal_facts/cal_facts_2004.pdf

Supplemental Report of the 2004 Budget Act, Capital Outlay

Sierra/Plumas Counties: Portola/Loyalton-New Branch Court . The amount of $75,000 is provided for acquisition ($25,000) and preliminary plans ($50,000) for a cross-jurisdictional new 5,400  gsf branch courthouse for Plumas and Sierra counties.
https://lao.ca.gov/2004/supp_report/supp_rpt_2004_budget_act_co.htm