The 2022-23 Budget: Analysis of the Governor’s CalWORKs Proposals

Feb 11, 2022 - Following a major realignment of state and local responsibilities in 1991, some funds generated by the state sales tax and vehicle license fee accrue to a special fund with a series of subaccounts which pay for a variety of health and human services programs.
https://lao.ca.gov/Publications/Report/4530

January 2021 State Tax Collections [EconTax Blog]

Feb 11, 2021 - Overall, January collections from the state ’s three largest taxes —the personal income tax, corporation tax, and sales tax —were $7.5 billion (42%) ahead of budget projections. Across December and January, collections were $10.5 billion ahead of budget projections.
https://lao.ca.gov/LAOEconTax/Article/Detail/622

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

U.S. Retail Sales Update: June 2023 [EconTax Blog]

Jul 18, 2023 - U.S. retail sales have grown 1.1 percent over the last 3 months and 1.5 percent over the last 12 months. Retail sales growth has outpaced inflation over the last 3 months, but not over the last 12 months.
https://lao.ca.gov/LAOEconTax/Article/Detail/780

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 2022-23 Budget: State Appropriations Limit Implications

Mar 30, 2022 - (As of 2018 ‑19, cities and counties had over $150  billion in collective room under their limits. As a result, changing this definition is unlikely to result in very many local governments exceeding their limits.
https://lao.ca.gov/Publications/Report/4583

Property taxes are the largest general purpose

Property taxes are the largest general purpose revenue source. County expenditures are largely dictated by state laws and budget actions, with more than half of county revenues being spent for health and public assistance.
https://lao.ca.gov/1996/011696_calfacts/cf96c.html

December 2020 State Tax Collections [EconTax Blog]

Jan 20, 2021 - December 2020 State Tax Collections [EconTax Blog] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/LAOEconTax/Article/Detail/612

^[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