Child Care Attendance Records: Comparing Paper and Electronic Processes

Dec 12, 2018 - Of the 76 AP agencies, 51 are nonprofit community–based organizations, 14 are county of fices of education, 9 are county welfare departments, 1 i s a school district, and 1 i s a city government. AP Agencies Have a Variety of Administrative Responsibilities.
https://lao.ca.gov/Publications/Report/3908

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - The net benefit calculation includes revenue gains from four major taxes —the personal income tax, the sales tax, the corporation tax, and the property tax —resulting from economic activity generated by the exemption.
https://lao.ca.gov/Publications/Report/3907

Evaluation of a Sales Tax Exemption for Certain Manufacturers [Publication Details]

Dec 11, 2018 - Evaluation of a Sales Tax Exemption for Certain Manufacturers [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3907

Were Local School Bond Measures Impacted By Recent Federal Tax Changes? [EconTax Blog]

Nov 30, 2018 - As the graphic shows, 17 counties had a decline in the share of voters in favor, while 13 counties saw an increase.   Looking a little more closely at the 2018 bond measure outcomes suggests that the modest decline in voter support was not related to the changes in the SALT deduction.
https://lao.ca.gov/LAOEconTax/Article/Detail/330

Taxation of Sugary Drinks

Nov 26, 2018 - Different Types of Sugary Drink Taxes Volume ‑Based Tax. Under a volume ‑based tax, the amount of tax owed depends only on the volume of the taxed drink. As shown in Figure  3, for example, a one cent per ounce tax results in a tax of $0. 12 o n a can of cola and $0. 64 o n a large bottle of cranberry juice cocktail.
https://lao.ca.gov/Publications/Report/3903

Taxation of Sugary Drinks [Publication Details]

Nov 26, 2018 - Taxation of Sugary Drinks [Publication Details] HTML Description: Taxes on sugary drinks have become increasingly common in recent years. In June 2018, the Legislature passed a law (Chapter 61 of 2018 [AB 1838, Committee on Budget]) prohibiting local governments from levying such taxes (and other taxes on groceries) through 2030.
https://lao.ca.gov/Publications/Detail/3903

Cannabis Tax Revenue Update [EconTax Blog]

Nov 15, 2018 - Cannabis Tax Revenue Update [EconTax Blog] Seth Kerstein In November 2016, California voters approved Proposition 64 , which legalized the nonmedical use of cannabis. The state levies two excise taxes on cannabis: a retail excise tax and a cultivation tax.
https://lao.ca.gov/LAOEconTax/Article/Detail/326

How CalFire is Spending Recent Forest Health Funds

Nov 15, 2018 - Grants Awarded for Multiple Counties and Types of Organizations. The 22 funded Forest Health Program projects are located in portions of 21 different counties, with certain counties being the location for multiple projects.
https://lao.ca.gov/Publications/Report/3902

Fiscal Outlook: Focus on Revenues [EconTax Blog]

Nov 14, 2018 - Revenues from California ’s three largest taxes —the personal income tax (PIT), sales tax, and corporation tax (CT) —have increased 41 percent from 2012-13 to 2017-18. PIT revenues have increased 46 percent over that same period.
https://lao.ca.gov/LAOEconTax/Article/Detail/318

Fiscal Outlook: Property Tax Estimates Exceed Budget Expectations [EconTax Blog]

Nov 14, 2018 - Values in rapidly growing areas —primarily in the Bay Area —are projected to rise at twice the rate of slowly growing areas —such as Butte, Kern, and Shasta Counties. Regardless of these differences, however, we expect most counties to see a slowing of growth over the next couple years.
https://lao.ca.gov/LAOEconTax/Article/Detail/320