Cigarette Tax Stamp Purchases and Surety Bonds in California

Cigarette Tax Administration How Is the Tax Collected? In California, the cigarette tax is collected through the issuance of stamps or 搃ndicia. Stamps are issued or sold to cigarette distributors at a price equal to the cigarette tax (87 cents per pack) less a slight discount of 0.85爌ercent.
https://lao.ca.gov/2006/cigarette_bonds/cigarette_bonds_012506.htm

^[PDF] Fiscal Effect on California: Pending Federal Deficit Reduction Act of 2005

Second, the proposal would shift some nonrelative caregiver cases from federally funded foster care to a program that is state‑ and county‑funded only. These changes would be retroactive to October 1, 2005.
https://lao.ca.gov/2006/deficit_reduction/deficit_reduction_012006.pdf

^[PDF] The 2006-07 Budget Package

Total general purpose funding for higher education (General Fund, fees, and property tax revenues) would increase by about 6.7 percent from the 2005-06 level. (General Fund support grows by 9.4 percent, offsetting lower increases in the other two sources.)
https://lao.ca.gov/2006/floor_packet/062706_floor_packet.pdf

Major Features of the 2006 California Budget

In the transportation area, it provides the full $1.4 billion annual Proposition 42 transfer of sales taxes on gasoline to fund transportation programs, and it repays $1.4 billion of past Proposition 42 related loans.
https://lao.ca.gov/2006/major_features/major_features_2006.html

Retiree Health Care: A Growing Cost for Government

Some state retirees-including some who were first hired before 1986, when Medicare taxes became mandatory for most state and local government employees-are not automatically eligible for Medicare Part A coverage when they reach the age of 65.
https://lao.ca.gov/2006/ret_hlthcare/retiree_healthcare_021706.htm

FAQs Related to: SANDAG, An Assessment of Its Role

Cities and the county face significant economic incentives to orient their lan d use policies to promote a narrow range of land uses, primarily retail. What Are the Region’s Challenges and What Is SANDAG Doing to Address Them?
https://lao.ca.gov/2006/sandag/sandag_faq.html

^[PDF] The 2007-08 Budget Package (Revised 7/24/07)

(Spillover revenue is a portion of gasoline sales tax revenue, which under current law accrues to the PTA. The account also receives revenues from diesel sales tax and Proposition 42 gasoline sales tax.)
https://lao.ca.gov/2007/floor_packet/072007_floor_packet.pdf

^[PDF] Major Features of the 2007 California Budget

In his veto mes‑ sage the Governor indicated that counties could choose to restructure the program to meet the needs of the counties’ homeless population using other county funding sources, such as federal funds, realignment funds, or Proposition 63 funds.
https://lao.ca.gov/2007/major_features/major_features_2007.pdf

^[PDF] Overview of the 2007-08 May Revision

Year-to-year timing differences between the collection of revenues by counties and the receipt of revenues by schools could also explain the 2005-06 shortfall. It is possible, for instance, that additional receipts may flow to the schools during the 2006-07 fiscal year, which may counterbalance the low growth in 2005-06.
https://lao.ca.gov/2007/may_revise/may_revise_051507.pdf

^[PDF] Allocating Local Sales Taxes: Issues and Options

The allocation issues discussed in this report apply principally to the Bradley Burns portion of the sales tax, as it is the only portion where sales taxes are predominately allocated to specific cities or counties based on the site of the seller (sometimes called a situs-based system).
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf