^[PDF] Cal Facts 2004

This property tax shift reduced local governments’ revenue losses resulting from Proposi- tion 13’s limit on the property tax rate. In 1992 and 1993, the state permanently modified the property tax allocation formulas again.
https://lao.ca.gov/2004/cal_facts/cal_facts_2004.pdf

California's Fiscal Outlook LAO Projections 2004-05 Through 2009-10

Other Local Government Finance The 2004-05 budget package enacted significant changes to state-local finance, including (1) a shift of $1.3  billion of city, county, special district, and redevelopment property taxes to K-14 school districts in 2004-05 and in 2005-06 for the fiscal benefit of the state and (2) a swap of $4.1  billion of city and county vehicle license fee
https://lao.ca.gov/2004/fiscal_outlook/fiscal_outlook_04.htm

^[PDF] Fiscal Outlook Lao Projection 2004-05 Through 2009-10

This relatively modest rate reflects slowing K-12 school enrollments and healthy growth in local property taxes (which offsets, dollar-for-dollar, the Gen- eral Fund’s spending requirements for K-12 education).
https://lao.ca.gov/2004/fiscal_outlook/fiscal_outlook_04.pdf

An Assessment: Governor's Local Government Proposal

The current "AB 8 " methodology for allocating property taxes among local governments. The VLF or sales tax rate, including sales tax rate reductions in exchange for a broadening of the sales tax base.
https://lao.ca.gov/2004/local_gov/052404_loc_gov_proposal.htm

Supplemental Report of the 2004 Budget Act

The Board of Equalization (BOE) shall provide to the Chair of the Joint Legislative Budget Committee (JLBC) and chairs of the fiscal committees of the Legislature by December 1, 2004, a report that provides an analysis of methodological approaches to allocating the administrative costs of collecting the sales and use tax and the transactions and use tax among and
https://lao.ca.gov/2004/supp_report/supp_rpt_2004_budget_act.htm

California's Fiscal Outlook: LAO Projections 2005-06 Through 1010-11

Our property tax revenue forecast for Proposition  98 reflects the end of this $1.3  billion tax shift. The 2005-06 budget package eliminated funding for the Property Tax Administration Grant Program in 2005-06 and 2006-07.
https://lao.ca.gov/2005/fiscal_outlook/fiscal_outlook_05.htm

^[PDF] Proposition 98 Primer

This is not surprising given that the state’s tax structure typically results in revenues growing faster than personal income. Test 3 years have tended to occur during state budget crises, when General Fund revenues have fallen year- to-year.
https://lao.ca.gov/2005/prop_98_primer/prop_98_primer_020805.pdf

^[PDF] California Spending Plan 2005-06 The Budget Act and Related Legislation

CCC Unlike UC and CSU, the CCC receive substantial funding from local prop- erty taxes. These revenues, when combined with General Fund support, accounts for CCC’s funding under Proposition 98. The 2005-06 budget pro- vides CCC with $5.2 billion in Proposition 98 support.
https://lao.ca.gov/2005/spend_plan/0905_spend_plan.pdf

Abusive Tax Shelters: Impact of Recent California Legislation

In the largest criminal tax cased ever filed, the IRS sued the firm of KPMG for developing false tax scenario s, filing fraudulent tax returns, and concealing various information from tax authorities.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.htm

^[PDF] Cal Facts 2006: California's Economy and Budget in Perspective

Horse Racing License Fees 0.4% to 2% Fees/taxes are levied on amounts wagered. Rate is dependent on type of racing and bet, and where the wager is placed. Insurance 2.35% Insurers are subject to the gross premiums tax in lieu of all other taxes except property taxes and vehicle license fees.
https://lao.ca.gov/2006/cal_facts/cal_facts_2006.pdf