The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What are the major ways that consumers obtain untaxed tobacco products? What strategies do CDTFA and other law enforcement partners use to address these avenues for tax evasion? Why has the number of tobacco inspections declined so much?
https://lao.ca.gov/Publications/Report/4966

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - The largest boost in revenues will come in communities where home prices have risen the most in past years. Where prices have not risen as sharply, revenue gains will be smaller. Examining Different Types of Communities.
https://lao.ca.gov/Publications/Report/3693

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - However, there are some cases where metrics may want to be viewed more broadly. A good example of this is the Black population in California. Based on the figures presented above, the Black population is somewhat overrepresented in California ’s motion picture industry (6.6  percent) compared to their share of the total population (5.5  percent).
https://lao.ca.gov/Publications/Report/5036

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Furthermore, even some of the counties that have relatively widespread local minimum wages —such as Santa Clara County —contain several cities without such policies. For minimum-wage workers in these cities, housing is even less affordable than the figure would suggest.
https://lao.ca.gov/Publications/Report/4878/3

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Our review of home building in cities for which we could obtain data suggests that the majority of larger housing developments (those with five or more homes) were constructed on sites that were not identified for housing in a jurisdiction ’s housing element.
https://lao.ca.gov/publications/report/3605

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Many Cities Have Higher Minimum Wages. Many California cities —and the unincorporated areas of Los Angeles County and San Mateo County —set minimum wages that exceed the $16-per-hour statewide minimum.
https://lao.ca.gov/Publications/Report/4878

Common Claims About Proposition 13

Sep 19, 2016 - We, however, did not find evidence that these incentives significantly influenced city zoning and permitting decisions in recent years. Cities and Counties Weigh Fiscal Effects of Development. California ’s cities and counties make most decisions about when, where, and to what extent development will occur.
https://lao.ca.gov/Publications/Report/3497

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Second, the evaluation process includes a quantitative component that rewards providing more jobs and investment per dollar of credit and a qualitative component where GO-Biz staff can potentially identify proposals that would not occur in California, absent the credit, and filter out those that would occur independent of a credit award.
https://lao.ca.gov/Publications/Report/5018

Annual Report on Tax Exemptions for Medicinal Cannabis

Jun 13, 2024 - Our office obtained the data described below from the Department of Cannabis Control and the California Department of Tax and Fee Administration (CDTFA). The data come from the state ’s Metrc “track and trace ” system for licensed cannabis.
https://lao.ca.gov/Publications/Report/4912

Statewide Minimum Wage Increasing in January

Dec 6, 2016 - Most of these local governments are cities in the Bay Area. The figure below shows which Bay Area cities already have minimum wages that will be higher than $10.50 per hour on January 1 st . (Additionally, San Diego ’s minimum wage —not pictured —will be $11.50 per hour.)
https://lao.ca.gov/Publications/Report/3512