^[PDF] Perspectives on the 1987 May Revision

Now the May Revision proposes additional contracts to work on locally funded (sales tax) projects in Alameda, Fresno, and Santa Clara Counties. These local projects will require the support of up to 150 personnel- years in the Department of Transportation.
https://lao.ca.gov/reports/1987/05_87_perspectives_on_the_1987_may_revision.pdf

^[PDF] Local government taxes and fees.

“General taxes”—that is, taxes levied by cities and counties for any purpose—may be approved by a majority vote of the electorate. On the other hand, “special taxes”—that is, any taxes levied by schools or special districts or taxes levied by cities and counties for specified purposes—require a two-thirds vote of the electorate.
https://lao.ca.gov/ballot/2017/170678.pdf

^[PDF] The Marijuana Control, Legalization and Revenue Act of 2014 (Amendment #1-S)

Harris 3 December 6, 2013 taxes. Revenues collected from recreational marijuana sales tax revenues would be deposited in a new special fund, the Public Benefit Fund. (We note that the State Constitution currently directs a portion of sales tax revenue for specific purposes, such as local public safety programs.
https://lao.ca.gov/ballot/2013/130606.pdf

LAO 2003-04 Budget Analysis: Education, Child Care and Development

County boards of supervisors appoint the local commissioners. The county commissions currently expend some of t heir funding on child care. Potential advantages of realigning child care to the CCFCs include their expertise in child development, their existing administrative structure, and at CCFC discretion, additional funding for child care from the cigarette tax revenues.
https://lao.ca.gov/analysis_2003/education/ed_14_childcare_anl03.htm

State Budget Effects of Recent Federal Actions to Address COVID-19

Apr 5, 2020 - For example, if both the City of Los Angeles and Los Angeles County request funds, the city will receive funding based on its population and the county will receive funding based on its population excluding the city ’s population.
https://lao.ca.gov/Publications/Report/4217

^[PDF] An LAO How Does It Work? Proposition 10 What Role Should the Legislature Play in Its Implementation?

It created the California Children and Families First Pro- gram, which will fund early childhood development programs from rev- enues generated by increases in the state excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/1999/011399_prop10.pdf

A Look at Recent Progress Toward Statewide Housing Goals [EconTax Blog]

Dec 15, 2016 - Follow @LAOEconTax on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/226

Creating a new online university administered by the University of California (UC). [Ballot]

Dec 26, 2023 - (CCC also relies on local property tax revenue to cover these costs.) Figure 2 provides key fiscal information for each segment. In 2022-23, the three segments together received a total of $18.6 billion in state General Fund support and a total of $8.6 billion in student tuition revenue.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-034

^[PDF] The State Appropriations Limit

For example, counties can use any of the following population adjustments in calculating their limits: (1) the change in population within the county, (2) the change in population in the county and all counties that have contiguous borders with it, or (3) the change in population within the incorporated portion of the county. • Determine Appropriations Subject to Limit.
https://lao.ca.gov/reports/2021/4416/SAL-042121.pdf

California Travels: Financing Our Transportation

In most cases, counties proposing to impose local option sales taxes must provide voters with an expenditure plan that specifies how the funds would be used. As of 2006, 17 counties have optional local sales taxes for transportation.
https://lao.ca.gov/2007/ca_travels/ca_travels_012607.aspx