^[PDF] Overview of the May Revision, Assembly, and Senate Budget Plans

Mandates AB 3632 Mental Health Program Suspends county mandate (shifting program respon- sibilities to schools). Defers payment of outstanding post-2003 county claims ($133 million) to an unspec- ifi ed future date.
https://lao.ca.gov/handouts/conf_comm/2010/Overview_Budget_Plans_2.pdf

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

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/ballot/2015/150419.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

August 2019 State Tax Collections [EconTax Blog]

Sep 20, 2019 - August 2019 State Tax Collections [EconTax Blog] Carolyn Chu August Revenues Slightly Below Projections. As seen in the figure below, August revenue collections across the state ’s three largest revenue sources —personal income tax (PIT), corporation tax, and sales tax —fell almost $380 million below projections.
https://lao.ca.gov/LAOEconTax/Article/Detail/401

2005 Initiative Analysis: The Tobacco Tax Act of 2006 (Amendment #1-NS)

Some of the additional tobacco tax revenues would be spent by state agencies, while others would be passed through to local government agencies, including cities, counties, and s chool districts. For example, county health departments would be among those receiving funds for tobacco prevention efforts, and both counties and schools would receive allocati ons for programs to prevent obesity.
https://lao.ca.gov/ballot/2005/050993.htm

U.S. Retail Sales Update: January 2023 [EconTax Blog]

Feb 15, 2023 - U.S. retail sales have grown 6.4 percent over the last 12 months, but have been flat after accounting for inflation.
https://lao.ca.gov/LAOEconTax/Article/Detail/769

^[PDF] Ballot Analysis

These resources would likely be redirected to other county activities. November 3, 2020 Ballot Page 5 of 5 Impact on State and Local Tax Revenues. This proposition would impact both state and local tax revenues.
https://lao.ca.gov/ballot/2020/Prop25-110320.pdf

The Compassionate and Sensible Access Act [Ballot]

Jun 4, 2015 - Currently, local medical marijuana laws vary widely across the state, ranging from complete bans of such facilities in some cities and counties to no restricti ons at all in other places. State and local governments currently collect sales tax on medicinal marijuana sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-018

The 2018-19 Budget: California Spending Plan (Final Version)

Oct 2, 2018 - The remainder is divided among Continuums of Care —local entities that administer housing assistance programs with a particular area, often covering a county or group of counties —roughly based on their homeless populations.
https://lao.ca.gov/Publications/Report/3870/8