LAO Analysis of the 1998-99 Budget Bill K12 Departmental Issues 1

The revenue limit was calculated to be equal to the per-student amount of general purpose student aid and local property taxes that a district received in 1972-73. The limits do not include state categorical funds (such as state aid for special education or class size reduction), lottery revenue, or any federal aid to local districts.
https://lao.ca.gov/analysis_1998/k12_ed_depts1_anl98.html

1998-99 Perspectives and Issues: Perspectives on the Economy and Demographics, part 2

For example, as discussed later in Part  III of this volume, the majority of our revenue difference with the administration with regard to projected personal income taxes is related to the translation of economic projections into revenues, and not to the economic projections themselves.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part2_economy2_pandi98.html

1998-99 Perspectives and Issues: Perspectives on State Revenues Part I

This is largely a result of tax law changes affecting the special funds. The voter approval of gasoline tax increases in 1990, the creation of the one-half cent Local Re venue Fund sales tax in 1991, and voter approval of a one-half cent sales and use tax for local public safety in 1993, have significantly added to the special funds revenue totals.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues1_pandi98.html

^[PDF] LAO 1998 Budget Analysis: K-12 Education Chapter

The revenue limit was calculated to be equal to the per-student amount of general purpose student aid and local property taxes that a district received in 1972-73. The limits do not include state categorical funds (such as state aid for special education or class size reduction), lottery revenue, or any federal aid to local districts.
https://lao.ca.gov/analysis_1998/pdfs_anl98/k12_ed_anl98.pdf

^[PDF] LAO 1998 Perspectives and Issues: Perspectives on State Expenditures

It also excludes the spend- ing derived from increases in motor vehicle fuel taxes, sales and use taxes on the increased motor vehicle fuel taxes, and weight fees. Why Is There So Much Room Under the Limit?
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part4_expenditures_pandi98.pdf

LAO Analysis of the 1998-99 Budget Bill Resources Crosscutting Issues #1

For example, the Legislature can act to protect coastal wetlan ds not only through direct acquisition and management of these lands, but through providing technical assistance and tax incentives to land owners for their conservation, and impro ving state and local processes for mitigating the impacts caused by development.
https://lao.ca.gov/analysis_1998/resources_crosscutting1_anl98.html

1999-00 Budget P&I: State Fiscal Picture

For example, revenue collections from the sales and use tax, personal income tax, and bank and corporation tax are significantly affected by the level of retail spending, personal income, and corporate profits in a given year.
https://lao.ca.gov/analysis_1999/1999_pandi/part2/part2a_pandi99.html

1999-00 Perspectives and Issues: Perspectives on State Revenues

The differe nce is primarily related to legislative and voter-approved changes which have raised various special funds taxes. These include the voter approval of gasoline tax increases in 1990 , the creation of the one-half-cent Local Revenue Fund sales tax in 1991, and voter approval of a one-half-cent sales tax for local public safety in 1993.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3a_pandi99.html

1999-00 Perspectives and Issues: Perpectives on State Revenues

Other major special funds revenues include sales taxes and tobacco-related taxes. Figure 15 Special Funds Revenues and Transfers 1997-98 Through 1999-00
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3b_pandi99.html

^[PDF] LAO 1999 Perspectives and Issues: OVERHAULING THE STATE’S INFRASTRUCTURE PLANNING AND FINANCING PROCESS

No Stable Funding Source Currently, highway construction and renovation is the only state infrastructure program that has reliable, dedicated revenue sources (state gas taxes and federal funds). As a result, the program has not had to use bonds for most of its capital needs.
https://lao.ca.gov/analysis_1999/1999_pandi/part5a/part5a_infrastructure_pandi99.pdf