Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

December 9, 2015 State law directs how your county auditor distributes revenue from the 1 percent tax to: Local Governments in Your County. This includes cities, the county, special districts, and schools and community college districts.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

Home Rule, School Funding, and State/Local Fiscal Reform Initiative

The amounts of these shifts in revenues, in cluding the shifting of sales tax revenues from cities to counties, would depend on the decisions made by the Legislature during the transition period. To the extent that cities and counties choose not to allocate property taxes to special districts currently receiving property tax revenues, these districts would experience a decr ease in revenues.
https://lao.ca.gov/ballot/2000/000452_INT.html

Understanding California’s Sales Tax

California ’s major population centers include cities and counties with a wide range of sales tax rates. Figure 9 illustrates this variation in two counties: Contra Costa and Los Angeles. Specifically, the figure (1) shows the sales tax rate charged in most cities and the unincorporated area of each county and
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

1998-99 Perspectives and Issues: Perspective on the Vehicle License Fee

Counties. Counties receive an allocation based upon the funds they received in 1982-83 under a number of property tax relief programs that no longer exist (related to motion picture, business inventory, livestock, and cotton).
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5c_vlf_pandi98.html

^[PDF] County Fiscal Distress—A Look at Butte County

Figure 3 compares growth in Butte County's primary general purpose revenue sources to the statewide trend for the period 1984-85 through 1987-88. These sources include the property tax, other taxes (including sales tax, transient occupancy tax, and thelike), and other general purpose revenue sources (including
https://lao.ca.gov/reports/1989/529_1289_county_fiscal_distress_a_look_at_butte_county.pdf

Repeal of the excise taxes imposed by Proposition 10

County commissions -- Five to nine members: appointed by county board of supervisors. -- To adopt strategic plan, consistent with state commission guidelines. Revenues Derived from tax on cigarettes and other tobacco products.
https://lao.ca.gov/ballot/1999/990163_INT.html

Cal Facts 2002: State Budget

Sales tax rates can vary within a county as well, to the extent cities and/or special districts adopt additional optional taxes. County sales tax rates range from 7.25 percent in counties with no optional taxes to 8.50 percent for the City and County of San Francisco.
https://lao.ca.gov/2002/cal_facts/budget.html

COUNTIES

In contrast, three counties--Alpine, Mariposa, and Trinity--have no cities. Consequ ently, all municipal services in these counties are provided by the county, or by special districts. County Budgets Are Largely Driven By State Policy Choices County revenues are derived primarily from state-controlled sources,
https://lao.ca.gov/1995/010195_calguide/cglgov2.html

The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - The budget creates a new maintenance ‑of ‑effort (MOE) for counties ’ share of IHSS costs. The new MOE significantly increases counties ’ IHSS costs in 2017 ‑18 relative to 2016 ‑17. The budget provides ongoing state General Fund support and additional realignment revenue (which consists of sales taxes and vehicle license fee revenue) to partially offset this increase.
https://lao.ca.gov/Publications/Report/3694/1

The 2021-22 Budget: May Revenue Outlook [EconTax Blog]

May 17, 2021 - Despite Pandemic, Tax Collections Are Way Up State tax collections over the last year have been extraordinary. Not only has much of the state ’s tax base —such as payrolls, taxable retail sales, and business profits —been surprisingly resilient, but tax collections have grown well beyond their pre-pandemic baseline.
https://lao.ca.gov/LAOEconTax/Article/Detail/654