Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - For example, to encourage a retailer to set up shop in a city, the city could refund half of the Bradley-Burns tax paid by the retailer. If retailers respond strongly to these rebates, then cities providing them could end up with higher revenues.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

Common Claims About Proposition 13

Sep 19, 2016 - It is difficult to determine, however, how much of this can be attributed to Proposition  13 instead of other factors. Long –Tenured Properties Are Less Likely to Be Developed. Figure  20 shows how likely vacant land in three large counties across the state (Los Angeles, Sacramento, and San Mateo) was to be developed over the last decade based on how long it has been owned.
https://lao.ca.gov/Publications/Report/3497

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Our analysis of these issues in the next two sections revolves around two overarching questions: How much should CDTFA spend on cannabis and tobacco enforcement? How should the state pay for these activities?
https://lao.ca.gov/Publications/Report/5132

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In earlier years, individual awards were much smaller and more numerous, whereas recent rounds have a much smaller number of awards that are typically worth several million dollars each. Changes made to the program in 2018 likely explain much of this trend.
https://lao.ca.gov/Publications/Report/5162

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - The exemption applies to fuel that water common carriers buy in California and use after they reach their first out-of-state destination. Chapter  442 directs our office to report three performance indicators: The average monthly maritime fuel price at all domestic and international Pacific seaports.
https://lao.ca.gov/Publications/Report/5094

California’s First Film Tax Credit Program

Sep 29, 2016 - The RIMS II model estimates how much of a sector ’s inputs were sourced from within the region and how much from elsewhere. Generally, an economic multiplier is higher if more inputs were sourced locally.
https://lao.ca.gov/Publications/Report/3502

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - As sales have begun in California ’s legal cannabis market, cities have levied business taxes on cannabis businesses at much higher rates than other businesses. As a result, this interaction has become much more important, and we recommend that the Legislature make statutory changes to address it.
https://lao.ca.gov/Publications/Report/4124

The Property Tax Inheritance Exclusion

Oct 9, 2017 - By 2030, home  1 ’s bill would be one ‑third as much as home  2 ’s bill. In the absence of the inheritance exclusion, when home  1 passes to the original owner ’s child it would be reassessed. This would erase much of the difference in property tax payments between home  1 and home  2.
https://lao.ca.gov/Publications/Report/3706