X hits on this document

PDF document

LOS ANGELES COUNTY CHILDREN AND FAMILIES FIRST – PROPOSITION 10 COMMISSION (a Component Unit ... - page 44 / 47

171 views

0 shares

0 downloads

0 comments

44 / 47

1998-99

841,911 e/

7,206

849,117

6,808

1997-98

612,066

5,244

617,309

5,448

1996-97

629,579

5,394

634,973

5,060

1995-96

639,030

5,469

644,499

6,193

1994-95

656,923

5,628

662,551

11,159

1993-94

647,993 g/

5,553

653,546

8,353

1992-93

667,479

5,715

673,195

9,138

1991-92

711,275

6,086

717,362

7,791

1990-91

729,612

6,242

735,854

7,904

1989-90

770,042 h/

6,581

776,623

11,615

1988-89

499,712 h/

4,273

503,984

4,968

1987-88

254,869

2,180

257,049

2,970

1986-87

257,337

2,202

259,539

2,661

1985-86

260,960

2,231

263,190

2,834

1984-85

265,070

2,267

267,337

2,390

1983-84

265,265

2,267

267,532

2,756

1982-83

273,748

2,336

276,084

2,060

1981-82

278,667

2,383

281,050

1,843

1980-81

280,087

2,395

282,482

1,567

1979-80

272,119

2,327

274,446

1,645

1978-79

270,658

2,315

272,973

1,408

1977-78

275,042

2,352

277,394

1,239

1976-77

270,502

2,315

272,817

832

1975-76

269,852

2,309

272,161

927

1974-75

264,182

2,262

266,444

745

1973-74

259,738

2,222

261,960

632

1972-73

253,089

2,167

255,256

626

1971-72

248,398

2,127

250,525

677

1970-71

240,372

2,058

242,430

552

1965-70

834,720 i/

9,011

843,731

1,492

1960-65

351,101 j/

7,489 k/

358,590

334

2007-08

$955,030

$8,185

$963,215

$727

$85,929

45.13

2006-07

998,723

8,558

1,007,281

1,330

79,946

46.76

2005-06

1,026,497

8,795

1,035,293

1,707

67,348

46.76

2004-05

1,024,272

8,778

1,033,051

1,653

58,441

46.76

2003-04

1,021,366

8,755

1,030,121

4,721

44,166

46.76

2002-03

1,031,772

8,845

1,040,617

13,248

40,996

48.89

2001-02

1,067,004

9,146

1,076,150

10,774

50,037

52.65 d/

2000-01

1,110,692

9,503

1,120,195

8,741

52,834

54.89

1999-00

1,166,880

9,980

1,176,859

9,413

66,884

66.50

1959-60

61,791 l/

767 m/

62,558

67

  • a.

    Net of refunds for tax indicia on cigarettes that become unfit for use (See column 5).

  • b.

    A discount of .85 percent of gross value of tax indicia is granted to distributors for affixing the stamps. From July 1, 1960, until August 1, 1967, the discount rate was 2 percent.

  • c.

    Includes sales of indicia purchased on credit. Effective July 16, 1961, distributors have been able to purchase tax indicia on credit.

  • d.

    From July 1, 2001, through September 9, 2001, the surtax rate on smokeless tobacco ranged from 131 percent for moist snuff to 490 percent for chewing tobacco. Effective September 10, 2001, the surtax rate on smokeless tobacco was lowered to 52.65 percent.

  • e.

    Effective January 1, 1999, the overall tax rate on cigarettes was increased from 37 cents to 87 cents per pack under voter-approved Proposition 10. The additional 50-cent-per- pack tax was imposed to raise funds for early childhood development programs. Excludes $87,978,766 in 1998-99 from the floor stocks taxes for both cigarettes and other tobacco products levied on January 1, 1999.

  • f.

    From July 1, 1998, through December 31, 1998, the surtax rate was 26.17 percent for other tobacco products. Effective January 1, 1999, the new surtax imposed under Proposition 10 raised the combined surtax rate to 61.53 percent for other tobacco products. The new surtax is equivalent (in terms of the wholesale costs of other tobacco products) to a 50-cent-per-pack tax on cigarettes.

  • g.

    Effective January 1, 1994, the overall tax rate on cigarettes was increased from 35 cents to 37 cents per pack. The additional 2-cent-per-pack tax was imposed to raise funds for breast cancer research and education.

  • h.

    Effective January 1, 1989, an additional 25-cent-per-pack surtax was imposed on cigarettes and a new 41.67 percent surtax was imposed on other tobacco products. Excludes $57,927,856 in 1988-89 and $595,000 in 1989-90 from the floor stocks tax levied on January 1, 1989.

  • i.

    Effective August 1, 1967, the tax rate was increased from 3 cents to 7 cents per pack. On October 1, 1967, the rate was further increased to 10 cents per pack, with the stipulation that 30 percent of the tax be allocated to cities and counties. Includes $6,515,209 from the 4-cent-per-pack floor stocks tax levied on August 1, 1967; and $4,889,485 from the 3-cent-per-pack floor stocks tax imposed October 1, 1967.

  • j.

    Refunds made for distributors' discounts in the 1960-61 fiscal year on purchases made in the 1959-60 fiscal year have been deducted. These refunds amounted to $324,000.

  • k.

    Effective July 1, 1960, a discount was allowed at the time tax indicia were purchased.

  • l.

    Includes $2,673,048 from the 3-cent per pack floor stocks tax imposed July 1, 1959; and also includes the amount of distributors' discounts which were refunded after pur- chase of indicia.

  • m.

    During July and August of 1959, the tax was collected by invoice and no discount was allowed on these collections of $8,123,700, nor on the $2,673,048 tax on floor stocks.

42,137 f/

61.53 f/

39,617

29.37

41,590

30.38

32,788

31.20

28,460

31.20

19,773

23.03

21,480

26.82

22,016

29.35

24,064

34.17

24,956 h/

37.47

LOS ANGELES COUNTY CHILDREN AND FAMILIES FIRST - PROPOSITION 10 COMMISSION CIGARETTE TAXES AND OTHER TOBACCO PRODUCTS SURTAX REVENUE, 1959-60 TO 2007-08 (In thousands of dollars)

9,994 h/

41.67

Distributors'

Gross value of

Other tobacco

Fiscal year

Revenue a/

discounts b/

tax indicia c/

Refunds

Revenue

1

2

3

4

5

6

Cigarette tax

products surtax Rate (%) 7

Source: State Board of Equalization 2007 - 2008 Annual Report.

41

Document info
Document views171
Page views171
Page last viewedTue Jan 24 07:44:23 UTC 2017
Pages47
Paragraphs1907
Words10308

Comments