Biannual Report on Truck Deliveries

Dec 1, 2021 - Biannual Report on Truck Deliveries December 1, 2021 Biannual Report on Truck Deliveries Law Exempts Certain Truck Purchases From Sales and Use Tax. Chapter  226 of 2019 (AB  321, Patterson) created a sales and use tax exemption for truck sales that meet all of the following criteria: The truck has an unladen weight of at least 6,000 pounds.
https://lao.ca.gov/Publications/Report/4479

Cannabis Tax Revenue Update: May 2023 [EconTax Blog]

May 23, 2023 - To avoid charging the same tax twice, the state allows retailers to claim credits for such pre-2023 tax payments. The $104 million net revenue number results from a gross tax liability of $129 million, combined with $25 million of credits for taxes already paid.
https://lao.ca.gov/LAOEconTax/Article/Detail/776

^[PDF] Evaluation of the Property Tax Postponement Program

If a homeowner is delinquent on his property taxes for five years, the county can sell his home through a “tax sale.” Under a tax sale, the county lists a home for sale in the amount due in unpaid property taxes and fees at public auction.
https://lao.ca.gov/reports/2018/3885/property-tax-postponement-100818.pdf

^[PDF] Major Financial Legislation Enacted in 1987

The act provides that the total tax in any county, in combination with existing transit or transportation authority taxes, cannot exceed 1 percent. In addition, the act authorizes the issuance of limited obligation bonds upon majority voter approval.
https://lao.ca.gov/reports/1987/11_87_major_financial_legislation_enacted_in_1987.pdf

Control, Regulate, and Tax Adult Use of Marijuana Act (Amendment #1). [Ballot]

Dec 22, 2015 - State law also gives cities and counties the discretion to regulate the location and operat ion 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 sal es.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-103

^[PDF] Property tax assessment.

Other Taxes on Property Sales. Cities and counties collect taxes on the transfer of homes and other real estate. Statewide, transfer taxes raise around $1 billion for cities and counties. Counties Administer the Property Tax.
https://lao.ca.gov/ballot/2018/180414.pdf

The 2023-24 California Spending Plan: Resources and Environmental Protection

Oct 16, 2023 - The budget includes up to $135  million General Fund for contingencies related to the 2023 storms: $40  million split equally between the communities of Planada in Merced County and Pajaro in Monterey County (which experienced severe damage and displacement from the storms), and $95  million for other response and recovery activities.
https://lao.ca.gov/Publications/Report/4807

SPECIAL DISTRICTS

Several older redevelopment project areas generate substantial tax-increment prope rty tax revenues; most new projects generate little because of the time required to generate new value. One way to look at the variation in redevelopment statewide is to examine the share of property taxes collected in a county that is allocated to redevelopment agencies.
https://lao.ca.gov/1995/010195_calguide/cglgov3.html

California's Tax System: A Primer, Chapter 3

Largest SUT Tax Expenditure Programs 1998-99(In Millions) Gas, electricity, water, steam, and heat $2,482 Candy, gum, and confectionery products 165 74 SUT Rates Vary by County The SUT rates in California differ by county, and range from 7 percent to 8.25 percent, depending on whether a county chooses to levy optional taxes.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter3.html

2000 Budget Analysis: General Govt Depts #6

Since the property tax shifts reduced the share of each property tax dollar collected that goes to a county, counties experienced a decline in the financial incentive to invest in the property tax administration system.
https://lao.ca.gov/analysis_2000/general_govt/gen_depts6_anl00.html