Improving the Incentives for Property Tax Administration

Conclusion Summary The state has a significant interest in the property tax. Although the property tax has been considered a local tax, the state is in fact the largest beneficiary of property tax re venue growth.
https://lao.ca.gov/analysis_1997/part6b_prop_tax_admin_pi97.html

The 2017-18 Budget: The Coordinated Care Initiative: A Critical Juncture

Feb 27, 2017 - Other 1991 Realignment Programs Will Not Receive Sales Tax Growth. Due to the increased costs in IHSS, likely no sales tax growth will be available for programs downstream of the Social Services and Caseload Subaccounts for many years.
https://lao.ca.gov/Publications/Report/3585

A Look at Voter-Approval Requirements for Local Taxes

A Higher Percentage of Taxes Paid by a Narrow Group Passed Than Other Types of Taxes. Voters approved a higher percentage of taxes levied on a narrow taxpayer base —such as business taxes and hotel taxes —than other types of taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.aspx

^[PDF] MCO Tax Overview

MCO Tax Overview Presented to: Conference Committee on SB X2 2 and AB X2 1, Second Extraordinary Session Hon. Ed Hernandez, Chair Hon. Rob Bonta, Chair MCO Tax Overview L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE  Managed
https://lao.ca.gov/handouts/health/2015/MCO-Tax-Overview-120115.pdf

Cigarette Tax Initiative [Publication Details]

Jun 14, 2016 - Cigarette Tax Initiative [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/3484

Understanding California’s Sales Tax

Understanding California’s Sales Tax Introduction California ’s state and local governments levy a tax on retail sales of tangible goods. This tax has two parts: Sales Tax on Retailers. When California retailers sell tangible goods, they generally owe sales tax to the state.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

1997-98 Budget Analysis: The Governor's Corporate

Source: Federation of Tax Administrators. The corporate tax rate by itself, however, provides only partial information on the tax burden facing a corporation. Without knowing the nature of the tax base to which a tax rate is applied, and tax credits that may affect final tax
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.html

^[PDF] A Look at Voter-Approval Requirements for Local Taxes

Cities and Counties Have Broad Tax Authority. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf

^[PDF] Local Sales Taxes: What Role Can They Play in the 1993-94 State Budget?

Special Authority Tax (Section 7285.5). The county board of su- pervisors may establish a spe- cial authority to levy a tax for specific purposes. The ordinance establishing this tax must contain a specific expenditure plan for the tax proceeds.
https://lao.ca.gov/1993/local_sales_taxes_254_060193.pdf

^[PDF] Tax Expenditure Reporting

Tax Expenditure Reporting Requirements California law defines "tax expenditures" to include all deductions, credits, exclusions, exemptions, and preferential tax rates contained in the state tax structure and in the local property tax.
https://lao.ca.gov/analysis/1979/01_transmittal_overview_1979.pdf