The 2022-23 Budget: Wildfire Response Proposals

Jan 28, 2022 - If the Legislature were to reject any of these proposals, it would generally need to repurpose the associated funding for other SAL ‑related purposes, such as tax reductions or an alternative excluded expenditure.
https://lao.ca.gov/Publications/Report/4504

^[PDF] Open space subventions provide replacement revenues to cities

Open space subventions provide replacement revenues to cities and counties to compensate for reduced property tax revenues on open space and agricultural land. The Secretary of the Resources Agency, through the Department of Conserva- tion, administers subventions to cities and counties.
https://lao.ca.gov/analysis/1981/13_tax_relief_1981.pdf

A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. [Ballot]

Oct 13, 2015 - The measure would result in reduced costs to the state and local governments by reducing the number of marijuana offenders incarcerated in state prison and county jail, as well as the number placed under community supervision (such as county probation).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-050

2005 Initiative Analysis: Taxation Elimination Medical Compensation, Uninsured Healthcare Coverage, Healthcare Cost Reduction. (Amendment #1-S)

The net effect of the measure on state and county expenditures is unknown. Specifically, this measure would reduce state and county costs for health care services to the extent that additional patients who would otherwise receive state or local health a ssistance instead received their medical services from health care providers eligible for the tax deductions and exemptions proposed by this measure.
https://lao.ca.gov/ballot/2005/050755.htm

^[PDF] 1949 Budget Analysis: BOARD OF CONTROl

The cost of aiding and assisting the assessors of the various counties and cities should be borne by the county or city being assisted. It should not be assumed as a duty of the State to make surveys of property tax assessment procedures for the counties which are not required for state equalization processes.
https://lao.ca.gov/analysis/1949/10_fiscal_affairs_1949.pdf

^[PDF] Counties, school districts, and community

Counties, school districts, and community college districts would have received most of these tax revenues. Of the total revenue loss, $44.5 million would have been allocated to counties. However, after accounting for state subventions of $14.5 million, the net revenue loss to counties was reduced to $30 million.
https://lao.ca.gov/analysis/1990/13_tax_relief_1990.pdf

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - Understanding California’s Sales Tax [Publication Details] Video Description: California’s state and local governments levy a tax on retail sales of tangible goods. This report begins with an overview of California’s sales and use tax.
https://lao.ca.gov/Publications/Detail/3244

2001 Initiative Analysis: Gaming Control Act

In addition, the measure imposes a gross revenue gaming tax of up to 10  percent of the gross revenue from gaming activities in licensed facilities. Twenty-five percent of the tax revenue would be deposited in the state’s General Fund; 25  percent would be allocated to the county where the revenue is generated; and 50  percent to the local
https://lao.ca.gov/ballot/2001/011027_INT.htm

ERAF and the 1997-98 State Budget

To mitigate the ongoing impact of the 1993-94 property tax shift, the Legislature proposed and the voters approved Proposition  172. This measure provides counties and cities with a share of a half-cent of sales tax for public safety purposes.
https://lao.ca.gov/1997/061897_eraf/eraf_and_the_1997-98_state_budget_pb061897.html

This share is slightly lowe r than in 1995, primarily because of

This share is slightly lowe r than in 1995, primarily because of the scheduled elimination of the 10 percent and 11 percent tax brackets. Sales Tax Rates Vary by County Sales tax rates vary by county because of the optional sales taxes which localities can choose to levy.
https://lao.ca.gov/1996/011696_calfacts/cf96d.html