^[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

Proposition 43 [Ballot]

Nov 3, 2026 - These include cities, counties, special districts, and school districts. Vote Thresholds for Local Taxes. The State Constitution allows local governments to increase taxes with local voter approval. Tax increases can be put on a ballot by voters or a local governing board (such as a city council or board of supervisors).
https://lao.ca.gov/BallotAnalysis/Proposition?number=43&year=2026

Proposition 42 [Ballot]

Nov 3, 2026 - One example of these kinds of taxes is the vehicle license fee that car and truck owners pay to the Department of Motor Vehicles each year. Another example is the property taxes owners of business equipment pay to the county each year.
https://lao.ca.gov/BallotAnalysis/Proposition?number=42&year=2026

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

The 2026-27 California Spending Plan: Housing, Homelessness, and Local Government

Sep 18, 2026 - The 2026-27 budget provides $27,000 one-time General Fund to reimburse the county for its prior-year costs. To eliminate the ongoing costs, the budget package repeals the requirement for the county to print the outdated information on property tax bills.
https://lao.ca.gov/publications/report/5199

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

^[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

MOU Fiscal Analysis: Bargaining Unit 2 (Attorneys and Hearing Officers)

Aug 29, 2016 - These leave cash outs are subject to Medicare and Social Security payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments will absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3495

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - Apportionment Choices Are Tax-Base Design, Not Tax Expenditures. Single Sales Factor can increase taxes for some firms and reduce taxes for others, but it is not best understood as a tax expenditure in the same sense as a credit, deduction, or exemption.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - Apportionment Choices Are Tax-Base Design, Not Tax Expenditures. Single Sales Factor can increase taxes for some firms and reduce taxes for others, but it is not best understood as a tax expenditure in the same sense as a credit, deduction, or exemption.
https://lao.ca.gov/LAOEconTax/article/Detail/866