^[PDF] The Tobacco Tax Act of 2006

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 school districts. For example, county health departments would be among those receiving funds for tobacco prevention efforts, and both counties and schools would receive allocations for programs to prevent obesity.
https://lao.ca.gov/ballot/2005/050993.pdf

Proposed constitutional initiative related to gaming activities. [Ballot]

Aug 1, 2018 - For example, cardrooms and their owners along with winnings are subject to sta te and local taxes. Lottery sales and winnings are generally not subject to state and local taxes. Federal Authorization of Tribal Gaming.
https://lao.ca.gov/BallotAnalysis/Initiative/2018-003

2013 Initiative Analysis: The Marijuana Control, Legalization and Revenue Act of 2014 (Amendment #1-S)

The measure states that existing state and local sales and use taxes shall be applied to marijuana sold for recreational use. However, the measure states that marijuana sold for medical or dietary purposes shall be exempt from such taxes.
https://lao.ca.gov/ballot/2013/130606.aspx

^[PDF] LAO 2001 Budget Analysis: General Government Chapter

The Governor pro- poses to fund this program again in 2001-02 at $75 million. • Property Tax Administration Loan Program. This program was created in 1995 to provide forgivable loans to counties for addi- tional spending on property tax administration.
https://lao.ca.gov/analysis_2001/general_govt/gengov_anl01.pdf

Understanding California’s Property Taxes [Publication Details]

Nov 29, 2012 - In the report, we answer some common questions about the state's property taxes, such as: what taxes and charges are on the property tax bill, what properties make up California's tax base, which local local governments receive property tax revenue, and how does the property tax affect the state budget.
https://lao.ca.gov/Publications/Detail/2670

Cal Facts 2006 State-Local Finance

Counties receive roughly half of their revenues from the state and federal government and must spend these funds on specific health and social services programs. About one-fifth of county revenues come from local taxes.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_state_local.htm

The 2017-18 Budget: Analysis of the Medi-Cal Budget

Mar 9, 2017 - The three major sources of higher special fund spending in Medi ‑Cal in 2017 ‑18 are (1)  Proposition  56 tobacco excise tax revenues dedicated to Medi ‑Cal, (2)  managed care organization tax revenues, and (3)  hospital quality assurance fee revenues.
https://lao.ca.gov/Publications/Report/3612

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

^[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

^[PDF] SANDAG: An Assessment of Its Role in the San Diego Region

This would reassure local governments that their base of sales taxes would be available for local uses in the future. Growth in Sales Tax. Next, an increasing percentage of the growth in county- wide sales taxes would be reallocated to the cities and the county based on the population of these jurisdictions (for the county, the population in the un- incorporated area).
https://lao.ca.gov/2006/sandag/sandag_033006.pdf