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21 <br /> <br /> <br />ENDNOTES <br /> <br />i California Department of Finance, Demographic Research Unit www.dof.ca.gov/Forecasting/Demographics/Estimates/ <br />ii Cal. Const. art. XI, § 1(a). See also Cal. Gov’t Code § 23002 (“The several existing counties of the State and such other counties as <br />are hereafter organized are legal subdivisions of the State.”). People ex rel. Younger v. County of El Dorado, 5 Cal. 3d 480, 491, 96 <br />Cal. Rptr. 557 (1971) <br />iii Cal. Const. art XIIIC, section 1(e) <br />iv A complete discussion of this list of seven exceptions can be found in the Proposition 26 Implementation Guide published by the <br />League of California Cities. <br />v Proposition 30 imposed an additional state general fund sales tax of 0.25 percent from 2013 through 2016, for a total base rate of <br />7.5% during that time. <br />vi See “State Public Safety Sales Tax” under “Revenues From Other Government Agencies.” <br />vii In some cities, by historic agreement, the city collects less than 1.00 percent, with the difference allocated to the county. For <br />example, in San Mateo county each city receives 0.95% of transaction within its jurisdiction and 0.05% goes to the county general <br />fund. For a full list of local sales tax rates see Table 23A of the California State Board of Equalization Annual Report. <br />http://www.boe.ca.gov/annual/table23a.htm <br />viii Except in the counties of Los Angeles, Alameda and Contra Costa where the maximum is 2.5 percent. Revenue and Tax Code <br />§7251 et seq. <br />ix For more information on Charter Cities see www.cacities.org/chartercities <br /> <br /> <br />Resources for Further Information <br />Coleman, Michael. California Municipal Revenue Sources Handbook, League of California Cities <br />2014. <br />Multari, Michael, Michael Coleman, Kenneth Hampian, Bill Statler. Guide to Local Government <br />Finance in California, Solano Press Books, 2012. <br />California Legislative Analyst’s Office. www.lao.ca.gov <br />“California Local Government Finance Almanac: Data, Statistics, Analyses on California City, <br />County and Special District Finance.” www.californiacityfinance.com <br />“Financial Management for Elected Officials.” Institute for Local Government. <br />www.ca-ilg.org/post/financialmanagement <br />“Learn About Cities.” League of California Cities. www.cacities.org/Resources/Learn-About-Cities <br />“What Do Counties Do?” California State Association of Counties. <br />www.csac.counties.org/californias-counties <br />“What are Special Districts and What Do They do?” California Special Districts Association. <br />www.csda.net/special-districts/ <br /> <br />Page 39 of 109