Pretrial release and bail. [Ballot]

Sep 4, 2019 - Thus, this measure is likely to further reduce local government costs related to county jails under SB  10. Such a reduction in costs could reach the low tens of millions of dollars annually. Bail Bond Industry Taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-006

Managing California’s Cash

Sep 3, 2019 - As a state government, California has the power to levy taxes and cannot declare bankruptcy. These factors make the state a reliable borrower. Nonetheless, the state cannot access a credit market that is either unwilling or unable to lend to it.
https://lao.ca.gov/Publications/Report/4092

Evaluating Tax Expenditures [EconTax Blog]

Aug 29, 2019 - Evaluating Tax Expenditures [EconTax Blog] Seth Kerstein What Are Tax Expenditures? Tax Provisions Intended to Accomplish A Public Policy Goal. Tax expenditures are provisions of tax law that enable targeted groups to reduce their taxes relative to the “basic ” tax structure.
https://lao.ca.gov/LAOEconTax/Article/Detail/396

The Quiet Transformation in California’s Cash Management

Aug 29, 2019 - Corporations issue commercial paper to finance their receivables while many U.S. state and local governments —especially those with back-loaded revenue collections (such as California) —issue tax revenue anticipation notes.
https://lao.ca.gov/Publications/Report/4091

MOU Fiscal Analysis: Bargaining Unit 13 (Stationary Engineers)

Aug 26, 2019 - The agreement expands the current Department of General Services (DGS) San Francisco Facilities pay differential to include all departments that have employees headquartered in the Counties of Alameda, Contra Costa, Marin, Monterey, Napa, San Francisco, San Joaquin, San Mateo, Santa Clara, Santa Cruz, Solano, or Sonoma.
https://lao.ca.gov/Publications/Report/4090

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 26, 2019 - The five jurisdictions are Los Angeles County and the Cities of Los Angles, Oakland, San Diego, and San Francisco. The statutory comparison predates the state employee collective bargaining process established by the Dills Act.
https://lao.ca.gov/Publications/Report/4089

Cannabis Tax Revenue Update [EconTax Blog]

Aug 22, 2019 - 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/395

Property tax assessment. [Ballot]

Aug 22, 2019 - Counties Administer the Property Tax.  County assessors determine the taxable value of property. Statewide, county spending for assessors ’ offices totals around $600  million each year. California Taxes Personal Income.  
https://lao.ca.gov/BallotAnalysis/Initiative/2019-003

Property tax assessment. [Ballot]

Aug 22, 2019 - Counties Administer the Property Tax.  County assessors determine the taxable value of property. Statewide, county spending for assessors ’ offices totals around $600  million each year. California Taxes Personal Income.  
https://lao.ca.gov/BallotAnalysis/Initiative/2019-004

General obligation bonds for various natural resources-related programs and projects. [Ballot]

Aug 22, 2019 - This measure would allow the state to borrow up to $7.9  billion by selling general obligation bonds to investors, who would be repaid with interest using the state ’s general tax revenues. The cost to the state of repaying these bonds would depend on various factors such as the interest rates in effect at the time they are sold, the timing of bond sales, and the time period over which they are repaid.
https://lao.ca.gov/BallotAnalysis/Initiative/2019-005