Resources and Issues
Taxes and Revenue Options for a local Children and Youth Fund
Drafting a measure: Laws, fiscal opportunities and process
SUMMARY AND WORKSHEET
Examples of dedicated revenue streams – one-page chart on revenue options, created by Funding the Next Generation
WHAT’S LEGAL? Local Government Funding Options for California’s Children, Youth and Family Services – a white paper prepared by Orrick, Herrington & Sutcliffe LLP. This is the best overview of the legal options for creating new revenue streams for children and youth services in California. It is a little outdated in that it does not include marijuana taxes, but it is a solid resource for basic information.
Requirements for Common Local Government Funding Sources for Services for Children, Youth and Families – a chart summarizing the above white paper by Orrick, Herrington & Sutcliffe LLP
TWO EXCELLENT NATIONAL REPORTS FROM 2019
- Innovative Funding Methods to Expand Children’s Services – full report by Children’s Funding Project
- Innovative Funding Methods to Expand Programs So Children Can Thrive – power point by Children’s Funding Project
- Funding Our Future: Generating State and Local Tax Resources for Quality Care and Education – A report from a national committee of experts convened by the Build Initiative, in collaboration with the University of Maryland, Children’s Funding Project, Center for American Progress, and Institute on Taxation and Economic Policy
RESOURCES FROM 2016 CONFERENCE PRESENTATIONS
- Basics of Drafting a Measure – PDF by Bradley Hertz, Sutton Law Firm – includes info on legalities of citizen initiatives
- Scope of considerations and potential challenges in drafting a measure – powerpoint by Harry Berezin of Remcho, Johansen and Purcell law firm – includes challenges of set-asides in General Law counties
- Drafting a Measure for Richmond- powerpoint by Sara Kershnar, RYSE Center
- Developing Fiscal Strategy in Drafting a Measure – powerpoint by Ed Harrrington, former Controller of San Francisco
- Sample parcel and sales tax language, developed by Children’s Defense Fund, Cal.
Marijuana taxes – California’s most recent potential funding stream
- Overview of marijuana policy, taxing options, case examples in California
- TEMPLATE YOU CAN USE: Power point for propopsed local tax policy and children’s services – You can use this powerpoint as a model to educate your community.
- Power point by Youth-Forward – Social Justice and Marijuana taxes
- Position paper by First 5 Association of California – Impact of marijuana on young children
- San Joaquin County poll on how public wants marijuana taxes spent
Other resources on marijuana
- Risks of Perinatal Exposure
- Marijuana Risks – National Academy of Sciences
- Adverse Effects of Marijuana – New England Journal of Medicine
- Lessons from Tobacco for Developing Marijuana Legislative Policy – Barry and Glantz
- A Public Health Framework for Legalized Retail Marijuana Based on the US Experience: Avoiding a New Tobacco Industry – Barry and Glantz
- Marijuana – Executive Summary- Legalization of Marijuana in Colorado The Impact
- 2017 Report on impact of legalization in Colorado
- Marijuana taxes passed in California
- Humboldt Roadshow – summary of community input process about use of marijuana taxes
NOTE! Local soda taxes are no longer legal in California, as a result of a “deal” made by the California legislature with the American Beverage Association and signed by the Governor on June 28, 2018. The ban will be in place until 2030.
“Big soda” held California hostage in a move that can only be described as shameful blackmail. The soda industry first funded a signature drive for a terrible measure for the November, 2018 ballot – a measure which would never again allow any local tax to pass with less than a 2/3 vote; and then told the Legislature that it would remove the measure from the ballot if local soda taxes were declared illegal in the state until 2030. This is a vivid example of the influence of corporate money destroying democracy.
We have kept the following articles on the website for your information. The video on the Berkeley campaign is particularly interesting in that it describes a model grassroots campaign. The lessons are relevant to all types of grassroots campaigns.
- Berkeley vs. Big Soda website – latest information and links to videos (first video is great!)
- How Berkeley Beat Big Soda and Your City Can Too – a slide show prepared for Funding the Next Generation Learning Community
- Local taxes on sugary-sweetened beverages – A legal memo by Public Health Law and Policy
- Soda taxes – a study of the results of Berkeley’s soda tax