The cultivation, possession, and sale of marijuana. [Ballot]

Dec 7, 2015 - State law also gives cities and counties the discretion to regulate the location and operation of such facilities. State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-087

^[PDF] Property tax assessment.

Statewide, transfer taxes raise around $1.1 billion for cities and counties. Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/ballot/2017/170500.pdf

State income taxes and various charges collected by the Department of Motor Vehicles. [Ballot]

Nov 1, 2017 - The state Constitution requires VLF revenue to be allocated to cities and counties for the support of a variety of health and human service programs and local public safe ty. Other DMV Charges. DMV also collects various other charges from individuals.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-031

^[PDF] Excess ERAF: A Review of the Calculations Affecting School Funding

Recipients of property tax revenue include cities, counties, special districts, K-12 schools, and community colleges. The county auditor is responsible for allocating property tax revenue to these entities according to state law.
https://lao.ca.gov/reports/2020/4193/excess-ERAF-030620.pdf

October 1995 Cal Update

Cities and Counties Relying upon earlier Court of Appeal opinions on Proposition 62, many California cities and counties imposed general taxes in recent years without submitting the tax to a vote of t he electorate.
https://lao.ca.gov/1995/cal_update/cup1095.html

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

During the time these bonds are outstanding, city and county revenue losses from the diverted local sales tax are replaced on a dollar –for –dollar basis with property taxes shifted from ERAF. K –12 and community college district tax losses from the redirection of ERAF to cities and counties, in turn, are offset by increased state aid.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

Proposition 4 [Ballot]

Nov 5, 2024 - Local governments such as cities and counties also pay for local parks. The federal government also pays for various natural resources and climate activities. For example, the federal government provides money to improve local drinking water systems and to build energy infrastructure.
https://lao.ca.gov/BallotAnalysis/Proposition?number=4&year=2024

^[PDF] Taxation of commercial property.

Counties Administer the Property Tax. County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments.
https://lao.ca.gov/ballot/2017/170715.pdf

The 2024-25 California Spending Plan: Resources and Environmental Protection

Sep 12, 2024 - The Salton Sea Management Program (SSMP), housed at CNRA, is responsible for completing projects to reduce exposed lakebed, create and enhance habitat and vegetation, and suppress dust at the Salton Sea, a saline and shrinking inland lake located in Riverside and Imperial Counties.
https://lao.ca.gov/Publications/Report/4928

^[PDF] Taxation of commercial property. (Amendment #1)

County assessors determine the taxable value of property, county tax collectors bill property owners, and county auditors distribute the revenue among local governments. Statewide, county spending for property tax administration exceeds $600 million each year.
https://lao.ca.gov/ballot/2019/190523.pdf