Proposition 32 [Ballot]

Nov 5, 2024 - Proposition 32 would affect income tax and sales tax revenues because it would change incomes and prices. Overall, the proposition likely would reduce state and local government revenues. Revenues would be lower mainly due to lower incomes for business owners.
https://lao.ca.gov/BallotAnalysis/Proposition?number=32&year=2024

Cannabis Tax Revenue Update (2024 Q2) [EconTax Blog]

Sep 4, 2024 - Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/Article/Detail/812

Cannabis Tax Revenue Update (2024 Q2) [EconTax Blog]

Sep 4, 2024 - Proposition 64 created two excise taxes on cannabis: a retail excise tax and a cultivation tax. Chapter 56, Statutes of 2022 (AB 195, Committee on Budget) eliminated the cultivation tax on July 1, 2022.
https://lao.ca.gov/LAOEconTax/article/Detail/812

The 2023-24 California Spending Plan: Proposition 98 and K-12 Education

Nov 28, 2023 - The budget provides $632,000 to offset reductions in property tax revenue experienced by basic aid school districts affected by the Kincade Fire, a wildfire that burned in Sonoma County in the fall of 2019.
https://lao.ca.gov/Publications/Report/4818

The 2024-25 Budget: Preliminary May Revision Analysis for Child Welfare

May 24, 2024 - The change in total funding, which is a net increase of $173  million total funds, reflects the General Fund decrease, offset by projected increases in county and federal expenditures. The General Fund net decrease is driven primarily by: Expiration of one-time funding provided in 2023-24, such as $100  million for Los Angeles County child welfare stabilization and $50  million for flexible county funds to support home-based foster placements.
https://lao.ca.gov/Publications/Report/4909

The 2025-26 Budget: California State Library

Mar 7, 2025 - In California, counties, cities, special districts, and joint powers authorities can operate local public libraries. Usually the local government operator designates a central library to coordinate activities among all the library branches within a jurisdiction.
https://lao.ca.gov/Publications/Report/5013

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

Proposition 26 [Ballot]

Nov 8, 2022 - Four privately operated racetracks as well as 29 fairs, publicly operated racetracks, and other facilities in 17 counties offer betting on horse racing. The horse racing industry pays state and local fees and taxes.
https://lao.ca.gov/BallotAnalysis/Proposition?number=26&year=2022

An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

May 12, 2021 - Significant Reliance on Sales Tax Revenue. Many cities rely on sales tax revenue as a major revenue source for their budget. In the case of the 24 c ities most reliant on sales tax (the top 5 p ercent), sales and use tax collections in 2018 ‑ 19 c onstituted between 31 p ercent and 70 p ercent of total local revenues.
https://lao.ca.gov/Publications/Report/4428

High-quality public schools (Version 1). [Ballot]

Aug 30, 2023 - The public school system consists primarily of school districts and charter schools, as well as a small number of schools operated by county offices of education and a few schools operated directly by the state.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-009