California Tribal Casinos: Questions and Answers [Publication Details]

Feb 1, 2007 - California Tribal Casinos: Questions and Answers [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1545

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - There are several other notable differences between the proposed credit and the existing credit: Credit Percentage Set in Budget Act. The proposed credit percentage would be 0  p ercent unless the Legislature sets it at a higher value in the annual budget act.
https://lao.ca.gov/Publications/Report/3784

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

Dec 17, 2019 - For these taxes, gross receipts generally include the money that retailers receive from their customers in exchange for the goods they sell. Crucially, the definition of gross receipts generally excludes sales tax.
https://lao.ca.gov/Publications/Report/4124

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - If it chooses to retain the ad valorem retail excise tax, we recommend it levy the tax on the retail sale and collect the tax directly from the retailer. Set Rate to Match Policy Goals We recommend that the Legislature set the tax rate to match its policy goals.
https://lao.ca.gov/Publications/Report/4125

Common Claims About Proposition 13

Sep 19, 2016 - Figure  13 shows the annual growth rates of overall local property tax revenues across the two periods. The shaded areas of the figure show the average growth rate variation before and after Proposition  13.
https://lao.ca.gov/Publications/Report/3497

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - As shown in the figure, the typical total excise tax on a quarter-gram joint appears to be roughly similar to the typical total excise tax levied on three shots of liquor. In contrast, typical excise taxes on beer and wine appear to be much lower.
https://lao.ca.gov/Publications/Report/4123

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - Understanding California’s Sales Tax [Publication Details] Video Description: California’s state and local governments levy a tax on retail sales of tangible goods. This report begins with an overview of California’s sales and use tax.
https://lao.ca.gov/Publications/Detail/3244

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - Setting the Tax Rate Consider Wide Range of Rates. The administration has not presented a compelling argument in favor of its proposed tax rate. More generally, the evidence we reviewed does not indicate any “sweet spot ” that would make one specific tax rate preferable to others.
https://lao.ca.gov/Publications/Report/4171

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - High Recapture Rate Can be Seen as a Feature … On one hand, high recapture rates can be seen as not a significant issue, and even a sign that the program is working as intended: Companies are incentivized by a tax break if they manage to achieve agreed-upon job and investment targets, but if they fail to do so, the state incurs no expense since the credit is never claimed or is paid back to the state.
https://lao.ca.gov/Publications/Report/5162

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

Feb 19, 2026 - Property owners seeking tax relief under Proposition  19 must file a claim with the county in which the new (replacement) residence is located. After Proposition  19 went into effect, a backlog of claims developed, and some tax bills were sent to property owners that had not been updated to reflect the lower amounts they were entitled to pay under the terms of Proposition  19.
https://lao.ca.gov/Publications/Report/5130