^[PDF] K-14 Mandates: May Revision Proposal

Setting a minimum grant amount could encourage these LEAs to participate.  Claims data also indicates that community college and county offi ces of education face different costs than districts. Consider different rates for these LEAs.
https://lao.ca.gov/handouts/education/2012/K-14-Mandates_May_Revision_Proposal_051712.pdf

LAO 2005 Budget Analysis: Department of the Youth Authority (5460)

We think the closures have merit because it would allow the remaining camps—Pine Grove Conservation Camp (located in Amador County ) and Ventura Youth Correctional Camp (located in Ventura County )—to operate at or near capacity, thereby reducing the average cost per ward to operate the remaining camps.
https://lao.ca.gov/analysis_2005/crim_justice/cj_08_5460_anl05.htm

^[PDF] Taxpayer Protection Act of 2010 (V-2)

Local Taxes. Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090808.pdf

LAO 2004 Budget Analysis: Franchise Tax Board (1730)

LAO 2004 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2004-05 Budget Bill Legislative Analyst's Office February 2004 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's two major tax collection agencies.
https://lao.ca.gov/analysis_2004/general_govt/gen_12_1730_anl04.htm

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

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html

^[PDF] The High Quality Classroom Act.

A portion of the additional revenue raised from the property tax increase would backfill losses to the General Fund resulting from declines in personal income tax and corporation tax revenues. These revenue declines would occur as a result of larger tax deductions associated with the increased property tax payments by commercial property owners.
https://lao.ca.gov/ballot/2005/050054.pdf

^[PDF] The High Quality Classroom Act.

A portion of the additional revenue raised from the property tax increase would backfill losses to the General Fund resulting from declines in personal income tax and corporation tax revenues. These revenue declines would occur as a result of larger tax deductions associated with the increased property tax payments by commercial property owners.
https://lao.ca.gov/ballot/2005/050066.pdf

Tax Limitation Act of 1998

Proposal This measure provides for restrictions on establishing new taxes and regulatory fees and on increasing existing ones. State Taxes . The measure provides that any increases in state taxes made by the Legislature (whether by increased rates or changes in methods of computation, any other increase in an existing tax, or any new tax) require a two-thirds vote in both houses of the Legislature.
https://lao.ca.gov/ballot/1998/980021_INT.html

^[PDF] California Opportunity and Prosperity Act

The net effect on state revenues would depend largely on whether the current income tax withholding of participants induced to file tax returns by this program exceeds their tax liabilities. If, for example, there were 250,000 new tax filers due to this program all with no prior tax withholding and average annual tax liabilities of $300, the state’s revenue gain would be $75 million per year.
https://lao.ca.gov/ballot/2011/110781.pdf