Cannabis Tax Revenue Update [EconTax Blog]

Nov 18, 2022 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/762

The 2023-24 Budget: Sexual Assault Evidence Kits Testing Mandate

Feb 27, 2023 - Additionally, 12 counties and 8 cities operate and fund their own laboratories and conduct such testing. ( We note that local agencies also contract with private or other governmental laboratories for services.)
https://lao.ca.gov/Publications/Report/4714

LAO 2009-10 Budget Analysis Series: Prop 98 Education Programs: Cash Management

The California Constitution requires the county treasurer to loan to a district, as long as the loan is no more than 85 percent of the direct taxes levied by the county on behalf of the district (such as property taxes).
https://lao.ca.gov/analysis_2009/education/ed_anl09004004.aspx

After the Transportation Blueprint: Developing and Funding an Efficient Transportation System

A tax increase of this magnitude could result in migration of gas sales to neighboring counties with lower taxes. Although no co unty has yet attempted to impose a local gas tax, Chapter 878, Statutes of 1997 (AB 595, Brown) authorizes the nine San Francisco Bay Area counties to seek voter approval for a regional gas tax that would apply in all nine counties.
https://lao.ca.gov/1998/030598_trans_blueprint/030598_after_transportation_blueprint.html

^[PDF] 2011 Realignment: Addressing Issues to Promote Its Long-Term Success

Instead, the budget reallocates $5.6 billion of state sales tax and state and local VLF revenues for purposes of realignment in 2011-12. Specifically, the Legislature approved the diversion of 1.0625 cents of the state’s sales tax rate to counties.
https://lao.ca.gov/reports/2011/stadm/realignment/realignment_081911.pdf

^[PDF] The Local Taxpayers, Public Safety and Local Services Protection Act of 2012 (Amendment #1NS)

Most of these services are delivered by local governments—counties, cities, special districts, schools, and redevelopment agencies. Programs operated by state and local governments are funded through a variety of sources, including federal funds, taxes, and fees.
https://lao.ca.gov/ballot/2011/110712.pdf

2011 Initiative Analysis:The Local Taxpayers, Public Safety and Local Services Protection Act of 2012 (Amendment #1NS)

Most of these services are delivered by local governments —counties, cities, special districts, schools, and redevelopment agencies. Programs operated by state and local governments are funded through a variety of sources, including federal funds, taxes, and fees.
https://lao.ca.gov/ballot/2011/110712.aspx

Local land use. [Ballot]

Oct 15, 2021 - Of California ’s 58 counties, 14 currently are charter counties. Of California ’s 482 cities, 121 are charter cities. Zoning, Land Use, and Housing. Both general law and charter cities and counties in California make most decisions about when, where, and what type of housing will be built.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-016

^[PDF] Section Letter

The measure would reduce ongoing costs to the state and local governments by reducing the number of people convicted of psilocybin offenses 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/2021/210434.pdf

^[PDF] Control, Regulate, and Tax Adult Use of Marijuana Act (Amendment #1).

State law also gives cities and counties the discretion to regulate the location and operation of such facilities. State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales.
https://lao.ca.gov/ballot/2015/150593.pdf