^[PDF] Voter-Approval Requirements for Local Taxes

Voting Requirements Under Current Law Measure Governing Body Voters State Tax 2/3 — Fee Majority — General obligation bond 2/3 + Majority Lease-revenue bond Majority — Initiative proposing revenue or debt — Majority Constitutional amendment (Legislative) 2/3 + Majority Local Tax: Funds used for general purposes 2/3a + Majority Funds used for specifi c purposes
https://lao.ca.gov/handouts/state_admin/2013/Voter-Approval-040813.pdf

^[PDF] Overview of State EITC Education and Outreach Activities

Overview of State EITC Education and Outreach Activities EITC = Earned Income Tax Credit. Expansion of the California EITC State Credit Amount for Single Filers, 2017 Tax Year 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 12, 2018  Administration Estimated 825,000 Tax Filers Would Claim State EITC in the 2016 Filing Season . . .  . . .
https://lao.ca.gov/handouts/state_admin/2018/Overview_State_EITC_Ed_Outreach_Activities_041218.pdf

^[PDF] High-Speed Rail Authority: The Draft 2012 Business Plan and Funding Plan

These include the potential for the creation of a dedicated federal high-speed rail trust fund and the enactment of legislation to authorize the issuance of qualifi ed tax-credit bonds. However, the business plan acknowledges that no such additional fi nancial commit- ments exist at this time.
https://lao.ca.gov/handouts/transportation/2011/HSRA_Business_Funding_plan_11_29_11.pdf

^[PDF] Section Letter

The recession battered California’s tax revenues, requiring adoption of spending cuts, tax increases, and other measures to balance the state budget. By 2009-10, for example, the state ended up collecting $87 billion in General Fund revenues and spending $87.2 billion from the General Fund—$29.9 billion (25.5 percent) less spending than we assumed for that fiscal year in November 2007.
https://lao.ca.gov/letters/2015/Leno-state-spending-031015.pdf

^[PDF] Overcrowded School Facilities

IN EITHER CASE, DISTRICT VOTERS HAD TO APPROVE THE BORROWING BEFOREHAND, FUNDS BORROWED FROM THE STATE OR PRIVATE SOURCES WERE TO BE REPAID FROM PROPERTY TAX REVENUES , GENERALLY, THIS MEANT THAT THE DISTRICT- BORROWER HAD TO LEVY AN ADDITIONAL PROPERTY TAX, IN ORDER TO PROVIDE ADEQUATE SECURITY FOR THE BONDS OR LOANS, PROPOSITION 13, Hm~EVER , ELIMINATED THE AB
https://lao.ca.gov/reports/1983/overcrowded_school_facilities.pdf

^[PDF] State and Local Finance

IN THEIR PLACE, A PORTION OF THE STATE · SALES TAX WOULD BE TURNED OVER TO LOCAL GOVERNMENTS. o SHIFT THE ENTIRE RESPONSIBILITY FOR SPECIFIED HEALTH AND WELFARE PROGRAMS TO COUNTIES (INSTEAD OF A STATE/COUNTY SPLIT) AND GIVE THE COUNTIES AN ADDITIONAL PORTION· OF THE STATE SALES TAX (IN ADDITION TO THAT GIVEN
https://lao.ca.gov/reports/1983/state_and_local_finance.pdf

^[PDF] California's Parimutuel Horse Racing Tax

T PAR I MUTUEL WAGER H'G TAX STRUCTURE , · F I PST , TI-Ir TAX HAS BEIC1'1E EXCESSIVELY C0MPL EX, AL TH0UGH MANY OF CALIFORN IA' S OTHER STATE TAXES HAVE SPFC I AL PROV I SIONS THAT AFFECT -8'- Table 4 Average Tax RatPS on P~rimutue l Wa ger ino for California and the Nati0n in l9HJ d (thousands of dol lars) Ca l iforn ia Per-cent of Amou nt waoerino 11.11 Pa r imutue l Horserac in0.
https://lao.ca.gov/reports/1984/californias_paramutual_horse_racing_tax.pdf

^[PDF] Financing School Facilities

In most cases, the rent paid to the state consists of $1 per year, plus any interest earned on state funds deposited in the county's school lease-purchase fund. Because this amount usually is nominal in comparison to the amount of state aid provided, the state essentially is providing school districts with a grant for school construction, rather than a loan.
https://lao.ca.gov/reports/1986/school_facilities_022086.pdf

^[PDF] Analysis of the 1987-88 Budget Bill: Summary of Recommendations

Our analysis indicates that these reimbursements are un- derestimated by $3 million, because the estimate does not take into account growth in the sales tax base, or the adoption in November 1986 of transit taxes in two counties.
https://lao.ca.gov/reports/1987/02_87_analysis_of_the_1987-88_budget_bill.pdf

^[PDF] The Medi-Cal Program in Perspective

. • $148.3 million ($71.5 million General Fund) for county administration. • $37.7 million ($11.1 million General Fund) for claims processing. • $4.9 billion ($2.4 billion General Fund) for reimbursements to provi- ders for health care services.
https://lao.ca.gov/reports/1987/512_0387_medi_cal_program_in_perspective.pdf