May 1997 Cal Update

In addition, there were moderate gains in sales and use taxes and in corporate income taxes. Combined with the cumulative gain in revenues of $305  million relative to the budget estimate that was experienced through March, the April gain for the major taxes brought cumulative 1996-97 revenues to about $825  million above the January budget estimate.
https://lao.ca.gov/1997/cal_update/may_97_calupdate.html

^[PDF] A Primer on the Vehicle License Fee An LAO

..................................................... 6 IS THE VLF TAX DEDUCTIBLE? ................................................................... 7 WOULD LOCAL GOVERNMENTS BE AFFECTED BY A VLF TAX CUT?
https://lao.ca.gov/1998/061798_vlf_primer/061798_vlf.pdf

1998 Cal Facts State Finances

Sales Tax Rates Vary by County Sales tax rates vary by county because of the optional sales taxes which counties can choose to levy. Existing sales tax rates range from a low of 7.25 percent in counties with no local option taxes, to a high of 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/1998/1998_calfacts/98calfacts_state_finances.html

Chapter 1: The Budget Outlook

Nor are they our recommendations of what tax and spending policies oug ht to be. Rather, our estimates are a baseline projection of what would happen if current policies were allowed to run their course.
https://lao.ca.gov/1998/1998_fiscal_outlook/1998_fiscal_forecast_chapter_1.html

Cal Update May 98--Revenues Up Sharply

Revenues Exceed Expectations General Fund revenues from the state's major taxes exceeded the January budget forecast by $1.3 billion in April, primarily reflecting much stronger-than-expected final personal income tax payments.
https://lao.ca.gov/1998/cal_update/may_98_calupdate.html

October Update

However, given the normal volatility in these payments, the softness could also be due to normal quarterly fluctuations in estimated taxes. Other key revenue sources including income tax withholding, sales taxes, and corporation tax prepayments were generally on target during the first quarter of 1998-99.
https://lao.ca.gov/1998/cal_update/oct_98_calupdate.html

CalWORKs Community Service--What Does It Mean for California?

The Vermont program recognizes that recipients in wage-based community service must pay FICA taxes of 7.65 percent and fac e other work expenses such as transportation. As noted previously, Vermont set its disregard at $90 for all families for the purpose of covering these costs.
https://lao.ca.gov/1999/020499_calworks.html

Major Features of the 1999 California Budget

Other Tax Reduction Provisions Capital Gains on Small Business Stock The budget adopted by the Legislature removes the sunset provision for the partial income tax exclusion of capital gains on small business stock.
https://lao.ca.gov/1999/99_budget_features.html

California's Tax Expenditure Programs: Part 1--Overview

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the amount of revenues collected through the state's tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.html

California Tax Expenditures Programs: Sales and Use Taxes Part 1

First, gas and electric bills are subject to municipal utility user taxes in many cities, often at rates higher than the sales tax rate. Thus, it is argued by some that the sales tax exemption avoids subjecting gas and electricity to double taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html