^[PDF] LAO 1993 Budget Analysis: Making Government Make Sense

The existing county-wide 1/4 cent levied for transit purposes and the existing authority for county- wide local option sales taxes would be continued. State-Level Changes Changes also are necessary at the state level.
https://lao.ca.gov/analysis_1993/MGMS_reprint_02-93.pdf

The 2024-25 Budget: Broadband Infrastructure

Feb 28, 2024 - For more information about the number of miles in each county or legislative district and their delivery method, see CDT’s Statewide Middle‑Mile Network Map . Figure 2 Middle ‑Mile Network Miles by  Delivery Method a Delivery Method Percent of Total Network Miles Leases a Data as of January 29, 2024.
https://lao.ca.gov/Publications/Report/4867

^[PDF] Property Taxation

BACKGROUND Local Property Tax The local property tax is a 1 percent tax levied on the assessed value of real and personal property. County officials collect property tax revenues and allocate them to local governments: the county, cities, special districts, K-12 schools, and community colleges.
https://lao.ca.gov/ballot/2012/120269.pdf

2012 Initiative Analysis: Property Taxation

Background Local Property Tax The local property tax is a 1 percent tax levied on the assessed value of real and personal property. County officials collect property tax revenues and allocate them to local governments: the county, cities, special districts, K-12 schools, and community colleges.
https://lao.ca.gov/ballot/2012/120269.aspx

The 2024-25 Budget: California Community Colleges

Feb 21, 2024 - Shortfalls can occur as a result of colleges generating lower ‑than ‑budgeted enrollment fee revenue or local property tax revenue. The provisional budget language allows the Chancellor ’s Office to redirect unearned growth funds in this way after underlying apportionment data has been finalized, which occurs after the close of the fiscal year.
https://lao.ca.gov/Publications/Report/4853

^[PDF] UPDATE DECEMBER ECEMBER 1997

UPDATE DECEMBER ECEMBER 1997 Allowed small counties to increase their sales tax by 1/2 percent with vote of board of supervisors and majority voter approval. (Extended to all counties in 1990.) two- thirds General Purpose Sales Tax (AB 999) position 99 surtax on and tobacco with revenues y dedicated to ducation and
https://lao.ca.gov/1997/cal_update/dec_97_calupdate.pdf

^[PDF] 1987-88 Budget Analysis: Tax Relief

GENERAL PROGRAM STATEMENT Analysis page 1401 Existing law requires the state to provide replacement revenue to cities and counties to compensate them for reduced property tax revenues on open-space and agricultural land.
https://lao.ca.gov/analysis/1987/13_tax_relief_1987.pdf

California's Tax System: A Primer, Chapter 6

Some counties also levy the UUT. Tax rates are set by the governing body and range from 0.5 percent to 12 percent. Local gov ernment UUT revenues totaled more than $1.3 billion in 1997-98. Business License Tax The business license tax (BLT) is a type of excise tax imposed on businesses for the privilege of operating within a city or county.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter6.html

^[PDF] The County-State Partnership

For example: • Alcohol tax revenue • Shift vehicle license fee revenue allocations • Property tax override (requires constitutional amendment) • Other new general or special taxes • Additional sales tax authority • Appropriate general purpose or categorical grants to all counties • Appropriate fiscal assistance
https://lao.ca.gov/1991/reports/542_0291_county_state_partnership.pdf

^[PDF] California's Property Tax

These differences are the result of various factors including:  The amount of property tax revenues a local government received in the mid-1970s.  The level of services provided by cities, counties, and special districts.  The use of redevelopment.
https://lao.ca.gov/handouts/state_admin/2012/CA_Property_Tax_4_11_12.pdf