ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES)

(b) "Local government" means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity. (c) "Special district" means an agency of the State, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions with
https://lao.ca.gov/2000/020300_ab8/cal_constitution_13c.html

Federal Stimulus Funds for Transit

Apr 15, 2020 - In California, 25 “self-help ” counties have passed local sales tax measures for transportation, a portion of which goes to transit. Also, State Transit Assistance is the state ’s largest funding program for transit and is funded by the sales tax on diesel.
https://lao.ca.gov/Publications/Report/4220

September 2019 State Tax Collections [EconTax Blog]

Oct 11, 2019 - (Such changes in behavior should occur regardless of state tax conformity because the state tax rate is much lower than the federal rate.)  
https://lao.ca.gov/LAOEconTax/Article/Detail/405

^[PDF] Supplemental Report of the 2006 Budget Act

Returns to DPR for use of the real property will be fee title to the lodge and conference facility and payment of rent throughout the term of the contract. Annual rental payments are anticipated to be approximately 5 percent of the gross receipts generated by the lodge concession.
https://lao.ca.gov/2006/supp_report/supp_rpt_2006.pdf

State and local government tax rules. [Ballot]

Nov 22, 2021 - Local governments use revenues from taxes and fees to fund a variety of services, like fire and polic e, public works, and parks. Vote Threshold for Changing Local Taxes. State law requires increases in local taxes to receive approval of the local governing body —for example, a city council or county board of supervisors —as well as approval of voters in that local jurisdiction.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-026

^[PDF] "The Tax Reduction and Taxpayer Equity Act of 2005"

Specifically, the measure authorizes each county board of supervisors to set the property tax rate for commercial properties at 2 percent to 3 percent of its full cash value. The rate that a county board of supervisors sets for commercial properties also would apply to a portion of the value for some residential properties.
https://lao.ca.gov/ballot/2005/050111.pdf

Increases in the statewide minimum wage. [Ballot]

Jul 16, 2015 - In May 2015, California ’s statewide unemployment rate was close to 6  percent, but a few coastal counties —San Francisco, San Mateo, and Marin —had unemployment rates below 4  percent. In contrast, a dozen counties —all in the inland part of the state —had unemployment rates above 9  percent.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-032

The 2021-22 Budget: Trial Court Operations Proposals

Feb 11, 2021 - County Office of Education Offset of Trial Court General Fund Support Background County Offices of Education (COEs). Each of California ’s 58 c ounties has a COE. COEs oversee the budgets and academic plans of school districts within their jurisdictions, operate certain alternative schools, and provide various optional services to school districts.
https://lao.ca.gov/Publications/Report/4362

The 2024-25 Budget: Child Support

Feb 27, 2024 - In March  2023, DSS issued a letter to counties updating the state ’s policies. The letter communicated a number of updates: Effective January 1, 2023, DSS instructs that counties shall no longer refer parents, whose children have been removed from the home and who are receiving child welfare services, to the state child support program.
https://lao.ca.gov/Publications/Report/4861

Instead, Local Fiscal System Encourages Cities and Counties to

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide18.html