^[PDF] Overview of Sharing Economy and Short-Term Rentals

Changes to Lodging Industry: Short-Term Rentals 6L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 18, 2015 LAO 70 YEARS OF SERVICE  Airbnb. Started in 2008, this privately held company reports that it has over 1 million listings in 190 counties, including room rentals and rentals of entire homes.
https://lao.ca.gov/handouts/state_admin/2015/Sharing-Economy-Rentals-031815.pdf

Considering Medi-Cal in the Midst of a Changing Fiscal and Policy Landscape

Oct 24, 2025 - Impact to Counties Counties Will Face Costs From New Workload Demands … Counties are the primary administrators of eligibility determinations in Medi ‑Cal and will be responsible for implementing many of the eligibility changes in H.R.  1.
https://lao.ca.gov/Publications/Report/5083

Property tax rules for inherited property. [Ballot]

Oct 22, 2025 - Effects on County Administrative Costs. County governments administer the property tax. The measure ’s changes could affect counties ’ costs to do so. The net effect on county administrative costs is unclear, but likely would not exceed the low tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-017

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

2006 Initiative Analysis: California Citizens Compensation Commission

Per Diem for Lodging and Expenses. Under current law, legislators are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legislative sessions, or rela ted travel.
https://lao.ca.gov/ballot/2006/060707.htm

Local taxes. [Ballot]

Aug 14, 2025 - In those cases, the county and city each receives 27.5 cents per $500. Counties and cities can use revenues from documentary transfer taxes for any governmental purpose. All counties in California, except for one, impose a documentary transfer tax.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-006

^[PDF] California Citizens Compensation Commission

Per Diem for Lodging and Expenses. Under current law, legislators are eligible to receive a per diem payment to cover lodging, meals, and other expenses for each day of attendance at legislative sessions, or related travel.
https://lao.ca.gov/ballot/2006/060707.pdf

The 2025-26 California Spending Plan: Housing, Homelessness and Local Government

Oct 22, 2025 - Budget Package Authorizes General Fund Backfill of Local Property Tax Losses from Los Angeles Wildfires. Chapter  2 of 2025 (AB  100, Gabriel) authorizes DOF to provide a General Fund backfill to local governments within Los Angeles County for property tax revenue losses in 2024-25 and 2025-26 resulting from the January 2025 wildfires.
https://lao.ca.gov/Publications/Report/5082

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Jun 24, 2016 - Increase Lodging Reimbursement for Four Counties. State employees are reimbursed for specified costs incurred while traveling and doing business for the state. In the past, these reimbursement rates typically have been established in MOUs for rank-and-file employees.
https://lao.ca.gov/Publications/Report/3486

Local taxes. [Ballot]

Jul 1, 2025 - Counties and cities can use revenues from documentary transfer taxes for any governmental purpose. All counties in California, except for one, impose a documentary transfer tax. (This one county is San Francisco, which instead imposes the tax discussed in the next paragraph.)
https://lao.ca.gov/BallotAnalysis/Initiative/2025-005