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

May 12, 2021 - In the case of the 24 c ities most reliant on TOT (the top 5 p ercent), TOT collections in 2018 ‑ 19 c onstituted between 15 p ercent and 59 p ercent of the cities ’ 2018 ‑ 19 l ocal revenues. Significant Reliance on User Fee Revenue.
https://lao.ca.gov/Publications/Report/4428