Improving State’s Approach to Park User Fees

Jan 12, 2017 - Other funding sources for state park operations include revenue from fuel taxes, federal highway dollars for trails, the cigarette surtax, and various special funds designated for natural resource habitat protection.
https://lao.ca.gov/Publications/Report/3527

California Community Colleges: Raising Fees Could Mitigate Program Cuts and Leverage More Federal Aid [Publication Details]

Jun 11, 2009 - New federal tax credit provisions allow the state to tap potentially hundreds of millions of new federal dollars for higher education. Because these tax credits will fully reimburse most California Community College (CCC) students for the fees they pay, the state could raise those fees (and revenue for CCC) with no net impact on most students.
https://lao.ca.gov/Publications/Detail/2097

^[PDF] Highlights of the 2004-05 Analysis and P&I

Not Another Property Tax Shift " Similar to the 1990s, the budget proposes to shift $1.3 billion of property taxes from local governments to K-14 districts—and reduce state education spending by an equal amount. 20 L E G I S L A T I V E A N A L Y S T ’ S O F F I C E A N L A O R E P O R T " This proposal raises questions concerning the state’s role regarding the property tax.
https://lao.ca.gov/analysis_2004/04-05_budget_highlights.pdf

^[PDF] The 2020-21 Budget: Structuring the Budget

The MCO tax generates General Fund benefit by taxing enrollment in MCOs and using that revenue to offset General Fund costs in Medi-Cal. The MCO tax requires federal authorization. The Governor’s budget assumed the federal government would eventually approve it in 2021-22.
https://lao.ca.gov/reports/2020/4150/structuring-budget-021020.pdf

California Tribal Casinos: Questions and Answers

Tribal members living on reservations, for example, are not subject to state income tax, and tribal casinos do not pay the corporate income tax. Regarding the sales and use tax, tribes are generally expected to collect taxes on purchases made by nontribal members for consumption or use off of reservations.
https://lao.ca.gov/2007/tribal_casinos/tribal_casinos_020207.aspx

LAO 2012-13 Budget Analysis Series: Higher Education: Executive Summary

The Governor's approach is to build a budget that assumes his tax package is adopted, with contingency cuts that would reduce operating budgets midyear if needed. The Legislature could instead take the opposite approach: build a budget that does not rely on the Governor's tax package, with contingency augmentations if the tax package is approved.
https://lao.ca.gov/analysis/2012/highered/higher-ed-020812.aspx

^[PDF] 1955 Budget Analysis: Preliminary Statement

Redemption Tax fund This fund is shown on page 415 of the budget. Its main source of revenue is derived from redemption fees assessed on the sales of state tax-deeded lands. The fund supports the operations of the Tax-deeded Lands Division in the Office of the Controller.
https://lao.ca.gov/analysis/1955/02_prelim_1955.pdf

Administration’s Cap-and-Trade Report Provides New Information, Raises Issues For Consideration

Apr 15, 2016 - Such an approach would give the Legislature greater flexibility to use the revenue to (1) prov ide rebates or tax reductions that offset the costs that would be incurred by households or businesses and/or (2) fund projects that promote the Legislature ’s highest priorities.
https://lao.ca.gov/Publications/Report/3445

California Community Colleges: Evaluation of Intersession Extension Pilot Program

Dec 14, 2016 - While needy students already are shielded from fees through the Board of Governors fee waiver program, low fees deliver high subsidies to nonneedy students—most of whom are eligible for substantial, if not full, reimbursement from the federal government through education tax credit programs.
https://lao.ca.gov/Publications/Report/3515

^[PDF] The 1995-96 Budget Act and Related Legislation

The Community Colleges Chancellor’s Office, however, has expressed concern that property tax revenues may not reach the level projected by the DOF. To the extent that property tax revenues are less than the amount esti- mated, the Chancellor’s Office indicates that funding for enrollment growth in 1995-96 will be reduced accordingly.
https://lao.ca.gov/1995/092298_spending_plan/rp92295.pdf