Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - As another example, consider a fuel supplier that makes advance sales of large amounts of fuel from a sales office. All Bradley-Burns revenue from this transaction would go to the city where the sales office is located.
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

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 - All three of these changes could have contributed to the trend shown in Figure  2 if (1)  The 25  percent rule was favoring smaller businesses above better-qualified applicants from larger firms, (2)  larger businesses provide better evidence on how the credit affects their decision-making, and (3)  larger firms are more likely to have, or participate in, job training programs.
https://lao.ca.gov/Publications/Report/5162

Common Claims About Proposition 13

Sep 19, 2016 - How Did Proposition 13 Change Local Governments Mix of Tax Revenues? While property taxes remain the single largest source of local tax revenue for cities and counties, these local governments increasingly rely on other local taxes to make up for the revenue loses that resulted from Proposition  13.
https://lao.ca.gov/Publications/Report/3497

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - When a proposed project is inconsistent with planning and zoning rules, a developer must ask the city or county to modify these rules. The housing element process is meant to forestall the need for these types of changes, as communities are supposed to make proactive zoning changes to accommodate home building on designated sites.
https://lao.ca.gov/Publications/Report/3605

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Both of these numbers provide a rough summary of how strongly the minimum wage compresses the wage distribution. In turn, this can help us gauge the potential labor market effects of further minimum wage hikes.
https://lao.ca.gov/Publications/Report/4878/3

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 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - In particular, state law directs our office to report on the annual state costs for new mandates and make recommendations to the Legislature as to whether the new mandates should be (1)  repealed (permanently eliminating it or making it optional), (2)  suspended (rendering it inoperative for one year), (3)  modified, or (4)  funded.
https://lao.ca.gov/Publications/Report/5130

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - This amount includes $10  million for Federation Internationale de Football Association (FIFA) World Cup security costs, $10  million for Family Justice Centers, and $8  million to the City of Los Angeles for fire engine purchases.
https://lao.ca.gov/Publications/Report/5081/