^[PDF] Variation in County Fiscal Capacity

County general purpose revenue (GPR) comes from a variety ofsources, including the property tax, state general purpose subventions (such as vehicle license fees), and the sales tax. Due to the constraints imposed by Proposition 13, counties have very limited power to increase GPR.
https://lao.ca.gov/1990/reports/528_0290_variation_in_county_fiscal_capacity.pdf

^[PDF] Millionaires Tax to Restore Funding for Education and Essential Services Act of 2012 (Amdt. #1S)

Millionaires Tax to Restore Funding for Education and Essential Services Act of 2012 (Amdt. #1S) 1300 I Street, 17th Floor Sacramento, California 95814 Attention: Ms. Dawn McFarland Initiative Coordinator Dear Attorney General Harris: Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative concerning taxation and funding for education and county programs (A.G.
https://lao.ca.gov/ballot/2011/110783.pdf

^[PDF] Tax Fairness for Homeowners Act of 2005

Background Information Real and personal property is subject to a local property tax administered by the counties. The California Constitution limits the property tax rate on real and personal property to 1 percent of assessed value (plus a rate necessary to pay debt service on voter-approved debt). • • Assessed value for personal property (such
https://lao.ca.gov/ballot/2005/050089.pdf

^[PDF] California's Tax System: A Primer

Cities and counties collected over $1 billion in TOT revenues in 2003-04. Business License Tax (BLT). The BLT is a type of excise tax imposed on businesses for the privilege of operating within a city or county.
https://lao.ca.gov/2007/tax_primer/tax_primer_040907.pdf

Initiative Analyses

These would be counted as Proposition  98 funds and would be a supplement to the existing minimum funding guarantee; 20  percent would go to senior citizens’ property tax relief programs; 15  percent would go to transportation projects in the county of collection ; and 15  percent would go to enhance local public safety in the county of collection.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=56

LAO 2003-04 Budget Analysis: General Government, Tax Relief (9100)

VLF Backfill Reduction Proposed The VLF is an annual fee on the ownership of a registered vehicle in California, levied in lieu of taxing vehicles as personal property. The revenues are distributed to cities and counties.
https://lao.ca.gov/analysis_2003/general_govt/gen_29_9100_anl03.htm

^[PDF] LAO 1999 Perspectives and Issues: PROPOSITION 10: HOW DOES IT WORK?

. • County commissions – Five to nine members: appointed by county board of supervisors. – Adopt strategic plan, consistent with state commission guidelines. Revenues • Derived from tax on cigarettes and other tobacco products. • Estimate about $360 million in 1998-99 and $690 million in 1999-00, with slightly declining amounts annually
https://lao.ca.gov/analysis_1999/1999_pandi/part5d/part5d_prop-10_pandi99.pdf

^[PDF] The Governor's 1995-96 State-County Realignment Proposal

Increased Sales Tax Allocations. The proposal would increase alloca- tions of state sales taxes to the counties. This would be accomplished by earmarking a portion (.2215 cent) of the state's sales tax to pay for the increased county costs of the foster care, CWS, adoptions, and child abuse prevention programs.
https://lao.ca.gov/reports/1995/the_governors_1995-96_state_county_realignment_proposal.pdf

LAO 2004 Budget Analysis: Tax Relief (9100)

The VLF is an annual fee on the ownership of a registered vehicle in California, levied in lieu of taxing vehicles as personal property. The revenues are collected by the Departme nt of Motor Vehicles (DMV) and distributed (after deduction of certain minor ad ministrative expenses) to cities and counties.
https://lao.ca.gov/analysis_2004/general_govt/gen_24_9100_anl04.htm

The 2023-24 Budget: Fiscal Outlook for Schools and Community Colleges

Nov 16, 2022 - Local Property Tax Estimates Reflect Trends in the Housing Market. Growth in property tax revenue is linked with growth in the housing market, but this growth typically lags the market by a few years.
https://lao.ca.gov/Publications/Report/4648