2014 Initiative Analysis: Cannabis Policy Reform Act of 2014 Amendment #1-S

Under the measure, if the taxes were imposed by a county and collected in a city, the revenues would be split evenly between the county and city. In the event a county elects not to impose a supplemental sales tax on marijuana, cities within that county would be authorized to impose such a tax and would receive all of the revenue generated.
https://lao.ca.gov/ballot/2014/140024.aspx

The 2011-12 Budget: Overview of the May Revision

The Legislature has many options to address the remaining shortfall, including: (1) adoption of some of the administration ’s revenue proposals, (2) consideration of other revenue proposals, (3) additional program reductions, and (4) selected fund transfers and internal borrowing.
https://lao.ca.gov/reports/2011/bud/may_revise/may_revise_051911.aspx

The Budget Package: 2011-12 California Spending Plan

The VLF, which is also paid to the DMV at the time of vehicle registration, is an annual fee on the ownership of a registered vehicle in California. It is levied in place of taxing vehicles as personal property.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.aspx

2011 Realignment: Addressing Issues to Promote Its Long-Term Success

Under prior law, these VLF revenues were allocated to the Department of Motor Vehicles (DMV) ($300 million) for administrative purposes and to cities and Orange County ($153 million) for general purposes.
https://lao.ca.gov/reports/2011/stadm/realignment/realignment_081911.aspx

Insufficient ERAF: Examining a Recent Issue in Local Government Finance

Established in 1935, the VLF is an annual tax on the ownership of registered vehicles in California in place of taxing vehicles as personal property. The tax is based on the vehicle ’s purchase price and declines in accordance with a statutory depreciation schedule.
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

Understanding California’s Property Taxes

Specifically, under Proposition 13, properties that change ownership more frequently tend to be assessed more closely to market value than properties that turn over less frequently. (Because properties are assessed to market value when they change ownership, properties that have not changed ownership in many years tend to have larger gaps between their assessed values and market values.)
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

The 2013-14 Budget: Overview of the May Revision

(Under the 1991 realignment, the state transferred to counties certain health and human services program responsibilities and offset counties ’ expanded fiscal responsibilities with increased sales tax and vehicle license fee revenues.)
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.aspx

After Furloughs: State Workers’ Leave Balances

Cash Out Leave When Employees Transfer Departments Under current law, employees may not cash out their leave when transferring from one department to another. Further, when an employee separates from state service, the department of last employment is responsible for paying the employee ’s entire separation payment.
https://lao.ca.gov/reports/2013/stadm/leave-balances/state-workers-leave-031413.aspx

The 2014-15 Budget: The Commission on Teacher Credentialing

In 2011 –12 , the reserve in the TCF dipped below 5 percent, prompting the state to authorize a $1.5 million transfer from the TDAA to the TCF to cover day –to –day expenses. Despite this transfer, CTC ’s cash flow concerns persist.
https://lao.ca.gov/reports/2014/budget/ctc/commission-teacher-credentialing-032814.aspx

The 2014-15 Budget: Maintaining Education Facilities in California

(To use state lease revenue bonds for maintenance, the university typically has to undertake a special process known as “asset transfer ” to identify sufficient collateral.) To use its new authority, CSU would be required to submit project proposals to DOF for approval, with a 60 –day notification period provided to the Joint Legislative Budget Committee.
https://lao.ca.gov/reports/2014/budget/education-facilities/maintaining-facilities-041114.aspx