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118-463: The Lottery Act was intended to provide more money to schools without imposing extra taxes . Accordingly, the Lottery was required to provide at least 34% of its revenues to public education , supplementing (not replacing) other funds provided by California. Another 50% of its revenues must be paid to the public in the form of prizes , making a mandated minimum of 84% of all funds that must be given back to

236-599: A pachinko parlor and an association of owners and trainers of race horses , the Supreme Court of California unanimously struck down the lottery's implementation of keno , ruling that it was a house-banked game, not a lottery game, which at that time was illegal anywhere in California. In her opinion for the court, Associate Justice Kathryn Werdegar explained that the California Penal Code and case law interpreting

354-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate

472-697: A "secondary jackpot". Unlike the other Mega Millions members, California currently does not offer the Megaplier , which is drawn in Texas by a random number generator . In February 2012, as a response to declining sales and low per-capita revenue from the lottery, California Lottery management initiated a review of whether Powerball would be appropriate for the state. In September 2012, the Lottery Commission approved management's request to launch Powerball in April 2013, citing

590-533: A $ 600 million jackpot roll. Also, as a result of the California Supreme Court ruling which mandates pari-mutuel payouts, California will not participate in the PowerPlay multiplier option. California launched Powerball on April 8, 2013, with the first drawing on April 10, 2013. Little Lotto : A pick 6-out-of-39 game with a fixed top prize of $ 500,000. A year later, it became Fantasy 5. Decco : Played in

708-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax

826-454: A class action seeking compensation for an employer's violation of California wage and hour law. The guarantee of breaks for meals means the employer must relieve the employee of all duties during the break period, but need not ensure that no work is actually done. Bristol-Myers Squibb v. Superior Court (Anderson) (2016) 1 Cal.5th 783, 813 (dissent): The majority held a California court had jurisdiction over claims of personal injury from use of

944-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend

1062-489: A couple who accused Wells Fargo of predatory lending and unlawful foreclosure." The judge responded through California Supreme Court spokesman Cathal Conneely, the Center reported. "The justice regrets the error and thanks you for bringing it to her attention." "The Supreme Court is reexamining its internal conflict of interest procedures to prevent similar errors in the future," Conneely said. In 2008, Justice Werdegar joined

1180-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in

1298-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to

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1416-638: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has

1534-500: A jackpot that began at $ 1 million, increasing by $ 200,000 each week until won. California sells scratch cards under the branding "Scratchers". The prizes are smaller than other lottery games, but there are better odds (averaging 1:5). There are dozens of Scratchers games on sale at any time, and the selection of games changes frequently. Winners must be claimed within 180 days of the announced end-of-game date. Scratchers range in price from $ 1 to $ 30. A $ 20 scratcher, "$ 5 Million Jackpot",

1652-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of

1770-417: A level that maximizes the total net revenues allocated to the benefit of public education." It also imposed requirements "to ensure continued growth in Lottery net revenues allocated to public education", with annual procedures that would, "in any one of the first 5 full fiscal years after the enactment of this measure, ... provide for the repeal of the changes made by this measure on the following January 1, and

1888-401: A net increase in revenue of $ 90 to $ 120 million as a result of Powerball, desiring to avoid the launch of a $ 20 scratcher in fall 2013. In November 2012, California promulgated the regulations for Powerball in the state. Similar to Mega Millions, all non jackpot draws in the state are within an intrastate pool, with California sending its jackpot share (30% of draw sales) to MUSL for addition to

2006-676: A number of US lotteries was planned; however, the game never came to fruition. However, in February 2012 the California Lottery initiated an impact analysis of the Powerball game, in preparation for a recommendation in July 2012. Subsequently, the Fiscal Year 2012–2013 Business Plan included funding for a launch of Powerball within the fiscal year, with Powerball launching in California on April 8, 2013. As

2124-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on

2242-535: A race time from 1:40:00 to 1:49:99, by marking the last three digits of the time on the playslip. Alternately, players can select Quick Pick to have the computer choose the horses, the race time, or both. Daily Derby also offers Advance Play for up to 14 consecutive draws. The game costs $ 2 per play, per draw; held daily at 6:35pm and televised at 6:59pm. Fantasy 5 players choose five numbers from 1 through 39. A ticket includes up to five sets of numbers; they can be played up to 12 drawings. Games cost $ 1 per play. Fantasy 5

2360-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to

2478-429: A result of the California Supreme Court's decision, California is the only state with variable payouts for both games. Playing Daily 3 involves picking three digits 0 through 9 and a playstyle. Bettors can choose Quick Pick to have the numbers picked randomly by computer. The playstyle choices are straight (this is the default if the player doesn't choose one) box, or straight/box. The game costs $ 1 per play, per draw, and

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2596-534: A senior attorney. In 1991, Governor Pete Wilson appointed Werdegar as an associate justice of the California Court of Appeal , First District. In August 1994, Governor Wilson elevated Werdegar to the Supreme Court. In November 1994, a few months after her appointment, she won a retention election . In November 2002, she was again retained by the electorate with 74.1% of the vote. In November 2014, she

2714-561: A set value. This leads to different prize amounts for equivalent winners sold in California when compared to those sold in the other 44 jurisdictions. For example, the "advertised" second prize in Mega Millions is $ 1,000,000; but in California the record amount was set for a $ 3.9 million sold in Hacienda Heights in 2023 as part of the roll for a $ 1.1 billion jackpot. The second prize pool within California frequently rolls; it is, in effect,

2832-400: A similar fashion as most US "pick-4" drawing games, except players had to match one playing card(2 through Ace) in each of the four suits. Topper : Each SuperLotto Plus ticket automatically was printed with the names of three of California's 100 then-most-populous-cities(e.g. Los Angeles, San Diego, Sacramento). If the player wagered an additional $ 1, they were eligible to win up to $ 25,000 in

2950-511: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base

3068-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel

3186-441: A tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to

3304-416: A top prize of at least $ 1 million. The first game, Lucky Penny, gave three players a minimum prize of $ 2,000 and the possibility of winning a car. The second game is Safe Cracker, in which two players competed for prizes ranging from $ 2,000 to $ 92,000. Next is California Cool, with one player and prizes ranging from $ 5,000 to $ 200,000. The last game is Millionaire, also for one player; it guaranteed $ 10,000 with

3422-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose

3540-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax

3658-590: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in

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3776-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside

3894-422: Is a mandatory financial charge or levy imposed on a taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing

4012-589: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues

4130-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to

4248-478: Is chosen, the SuperLotto Plus annuity is graduated. The advertised annuity jackpot represents a 30-payment graduated annuity stream, with the graduated payments beginning at 1.51% of the jackpot amount and rise exponentially such that the final payout is 6.20% (more than quadruple that of the first payment) of the advertised jackpot amount. Prior to 2013, the first payment was 2.5% of the annuity value (or share) of

4366-516: Is drawn evenings at 6:35pm and televised at 6:59pm. The starting jackpot ranges between $ 60,000 and $ 80,000. Players can win by matching 2, 3, 4, or all 5 numbers in any order with the numbers selected on their fantasy 5 tickets. A player who bought a $ 5 Fantasy 5 ticket used to get a coupon to mail in for a "second-chance" drawing to be on the Make Me a Millionaire show, or to play the Dream Machine on

4484-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there

4602-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there

4720-465: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over

4838-537: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus

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4956-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside

5074-526: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to

5192-462: Is shown by clear and convincing evidence to be the person's wish or in the person's best interests. Sharon S. v. Superior Court (2003) 31 Cal.4th 417: California family law allowed a second parent adoption (adoption by a nonbiological parent without change in biological parent's rights and responsibilities) by the lesbian partner of the biological mother. People v. Diaz (2011) 51 Cal.4th 84, 103 (dissent): The majority held police could search

5310-441: Is sinful was not constitutionally entitled to an exemption from a California law barring housing discrimination. People v. Superior Court (Romero) (1996) 13 Cal.4th 497: California's "Three Strikes" law did not deprive trial courts of the power to dismiss a prior conviction allegation in furtherance of justice; courts have the authority to "strike a strike." People v. Hill (1998) 17 Cal.4th 800: Prosecutorial misconduct over

5428-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)

5546-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation

5664-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is

5782-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,

5900-573: The Topper drawing, which was drawn by random number generator . The California Lottery offered two raffles; March 17, 2007 and one on January 1, 2008. The raffles offered the best chance to win a $ 1 million prize, as well as various smaller prizes, and were designed to respond to lottery players' complaints that many million dollar prizes be offered instead of a few larger prizes. However, the raffles did not sell out, and were not repeated. The California Lottery has had two TV game shows . The Big Spin ,

6018-640: The University of California, Berkeley and then attended the University of California, Berkeley School of Law , class of 1962, before completing her J.D. degree at the George Washington University Law School , where she graduated as valedictorian of her class. While at Berkeley Law, Werdegar served as editor-in-chief of the California Law Review . In 1961, she married David Werdegar. In 1962, following graduation, she joined

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6136-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of

6254-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,

6372-478: The Advance Play option allows up to 14 consecutive draws. There are two draws every day, televised at 1:29pm and 6:59pm. A "pick 4" type game premiered on May 19, 2008. Each play costs $ 1 and drawings are held once per day. Playstyles, like "Daily 3". Daily Derby is a mock horse racing game. Players choose three horses out of 12, one each to finish first (win), second (place) and third (show); players also choose

6490-575: The California Lottery's first game show, broadcast its final episode on January 10, 2009, ending its run as the longest-running lottery game show in the US. The Lottery had several methods for choosing contestants, including prizes in Scratchers games and "second-chance" drawings from other games. The top prize was fixed at $ 3 million; the minimum guaranteed prize was $ 1,750. While Big Spin Scratchers remained in circulation in 2009, winners who would previously have spun

6608-673: The Civil Rights Division of the United States Department of Justice working under Attorney General Robert F. Kennedy in Washington, D.C. In 1963, after returning to California, she held a series of legal and teaching positions, including associate dean and professor at the University of San Francisco School of Law . In 1981, she was hired as a research attorney for the state courts, where she worked with various justices, and then worked directly with Edward A. Panelli as

6726-691: The Governor, the Attorney General, the Controller, the Treasurer, and the Legislature." Annually the commission selects a chairperson. Regular meetings of the commission are held at least quarterly and are open to the public. On January 29, 1985, Gov. George Deukmejian appointed the first Lottery commissioners: William Johnston, Laverta Montgomery, John Price, Howard Varner, and Kennard Webster. Deukmejian appointed

6844-635: The Lottery Act's requirement that a CSL employee supervises and audits the drawings for each game offered. In 2004, Gov. Arnold Schwarzenegger , as part of his redesign of California government, suggested that California join a multi-jurisdictional lottery. In June 2005, the Lottery Commission voted to join Mega Millions . California is unique among the 45 Mega Millions participants in that all nine prize levels for Mega Millions within its borders are always parimutuel , rather than each non-jackpot prize having

6962-456: The Lottery's first director, Mark Michalko, formerly Ohio Lottery legal counsel, in May 1985. The first lottery games were Scratchers; sales began on October 3, 1985. A weekly Lotto game began a year later on October 14, 1986. Games hosted by the California Lottery include MEGA Millions , Super Lotto Plus, Fantasy 5 , Daily 4, Daily 3, Daily Derby , and Scratchers. In 1996, as a result of a lawsuit by

7080-509: The Penal Code have traditionally distinguished between a "lottery" and a "banked game" or "banking game", and it was the intent of the state electorate in enacting the Lottery Act to allow only a "lottery". In a true "lottery", the players play against each other; in a "banked game", they play each other and against the house. The critical distinction between the two is that a bank in a "banked game" can be broken based purely upon whether each of

7198-545: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal

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7316-431: The air. Similarly, Fantasy 5 second-chance draw coupons, which were discontinued on July 4, 2010, could be submitted by December 31, 2010. Five unaired episodes of Make Me A Millionaire were produced and made available for viewing on the Lottery's YouTube channel. During the game play, each of the 12 contestants won at least $ 2,000; seven of the contestants were selected randomly to play four different games of chance with

7434-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for

7552-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in

7670-1039: The choice of cash or annuity is to be made. Unclaimed prizes remaining after the claim period expires always go to supporting California's public schools. As of the end of FY 2013–14, a total of $ 793.5 million in unclaimed prizes have been awarded to education. As of 2022, California Lottery Drawings are Televised Daily at 1:29pm & 6:59pm, with SuperLotto Plus Drawings Televised between 7:57pm–8:00pm on Wednesdays & Saturdays, Mega Millions Drawings Televised on Tuesdays & Fridays and Powerball Drawings Televised on Mondays, Wednesdays & Saturdays between 8:00pm–8:25pm Pacific Time. California Lottery Drawings aired at each local station. Bakersfield - KBAK-TV El Centro, CA/Yuma, AZ - KYMA Eureka - KIEM-TV Fresno - KFSN Los Angeles - KCAL-TV Monterey/Salinas - KION-TV Palm Springs - KMIR-TV Redding/Chico - KRVU-LD Sacramento - KTXL San Diego/Tijuana - KSWB-TV San Francisco - KRON-TV Santa Barbara/San Luis Obispo/Santa Maria - KSBY Tax A tax

7788-471: The contents of an arrested person's mobile phone without a warrant, probable cause or emergency need. Justice Werdegar dissented, concluding the warrantless search violated the Fourth Amendment. The United States Supreme Court later reached the same conclusion as Justice Werdegar. ( Riley v. California (2014) 134 S.Ct. 2473.) Brinker Restaurant Corp. v. Superior Court (2012) 53 Cal.4th 1004: Allowing

7906-598: The correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge

8024-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,

8142-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above

8260-401: The course of a trial can have such a cumulatively prejudicial effect as to require reversing a criminal conviction. Conservatorship of Wendland (2001) 26 Cal.4th 519: The conservator of a person who is severely impaired but conscious, and who has not left formal instructions or an appointed an agent for health care decisions, cannot withhold nutrition and hydration from the person unless it

8378-417: The draw or the announced end of the game. If the 180th day is a weekend or holiday, the final claim date is extended to the next business day. Any unclaimed prize money is transferred to the education fund in addition to the minimum 34% that the Lottery is already obligated to transfer from income. Because many of the 44 Mega Millions participants have a one-year claim period, the California legislature changed

8496-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact

8614-460: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it

8732-526: The first Lottery commissioners: William Johnston, Laverta Montgomery, John Price, Howard Varner, and Kennard Webster. The Act mandated an extremely tight timeline for establishing the Lottery and bringing it to operational status. To comply, the state government immediately built the Lottery's original headquarters in only three months in the Richards neighborhood of Sacramento (just north of downtown), where it has been located ever since. Governor Deukmejian appointed

8850-477: The first TV show, The Big Spin . That drawing was cancelled in July 2010 and now players receive a "second-chance" coupon with a twenty digit code. Players can enter those codes at www.calottery.com/fan5 to be entered into a weekly drawing for a cash prize ranging from $ 1,000 to $ 10,000. SuperLotto Plus is a lotto game played in the style of Mega Millions and Powerball. SuperLotto Plus is drawn every Wednesday and Saturday. The game began in 1986 as Lotto 6/49 (which

8968-492: The first director, Mark Michalko, formerly Ohio Lottery legal counsel, in May 1985. On 12 March 2012, Governor Jerry Brown appointed Gregory J. Ahern to the commission, who was also elected as Sheriff of Alameda County in 2006. The Lottery Act of 1984 was presented to voters in November of that year as a ballot proposition , Proposition 37, and passed with 58% of the vote. On January 29, 1985, Gov. George Deukmejian appointed

9086-756: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on

9204-627: The government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with

9322-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there

9440-459: The individual bets is won or lost; the house unconditionally promises to pay prizes on all winning bets with no maximum ceiling. The high court explained that while this definition of a lottery does not prohibit fixed-prize lotteries, such lotteries are valid only if the total prize amount and the maximum number of fixed prizes to be won are fixed before the draw. Subsequently, California Attorney General Dan Lungren also ruled that Daily 3, which at

9558-496: The individual characteristics of the taxpayer, whereas indirect taxes are levied on transactions irrespective of the circumstances of buyer or seller." According to this definition, for example, income tax is "direct", and sales tax is "indirect". Kathryn Werdegar Kathryn Jocelyn Mickle Werdegar (born April 5, 1936) is a former Associate Justice of the Supreme Court of California , serving from June 3, 1994, to August 31, 2017. Werdegar earned her B.A. with honors at

9676-425: The jackpot, with the second installment 2.7%. The remaining 24 payments increased by 0.1 percentage point yearly, so that the final (26th) installment represented 5.1% of the annuity. Hot Spot is a quick-draw keno style game. The game was updated on August 1, 2011, to allow players to choose to play any number of "spots" from 1 through 10 from a pool of numbers from 01 through 80. A new higher top prize of $ 100,000

9794-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on

9912-730: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on

10030-640: The language in the Lottery Act. On April 23, 2008, Gov. Arnold Schwarzenegger signed Assembly Member Van Tran 's Assembly Bill 1251, modifying California Government Code section 8880.321 to allow for a one-year claim period for a Mega Millions jackpot prize. This is the only prize in California that has a one-year claim period. All other prizes have the 180-day claim period. This legislation affected Mega Millions drawings after July 5, 2008. All prizes for Fantasy 5, Daily Derby, Daily 3, Daily 4, and non-jackpot SuperLotto Plus, Mega Millions, and Powerball prizes, are paid out in one payment, less 24% or 33% (depending upon

10148-504: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)

10266-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain

10384-401: The majority opinion in the consolidated California marriage cases known as In re Marriage Cases . The court's 4-3 ruling legalized same-sex marriage in California from June 19, 2008 – November 4, 2008. The majority ruled that sexual orientation is a protected class under the California constitution and that strict scrutiny is required to review any laws distinguishing based on such. The opinion

10502-422: The multi-state jackpot pool. This leads to different prize amounts for equivalent winners sold in California when compared to those sold in the other 44 jurisdictions. Each pool for a particular prize category will rollover, thus the "pick 5" prize will create a secondary jackpot similar to the "pick 5" payout in California's implementation of Mega Millions. The record amount was set in 2023 for $ 3,987,429, as part of

10620-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and

10738-510: The number of individuals who picked the winning numbers. California joined Mega Millions on June 22, 2005; it became the 12th jurisdiction to offer the game, and the last to join before the 2010 cross-sell expansion with Multi-State Lottery Association (MUSL). A Mega Millions drawing was held in Hollywood to commemorate the event. In September 2011, the California Lottery moved into a new $ 58 million headquarters at 700 North 10th Street across

10856-661: The pari-mutuel requirements, a continuous "wagered prize fund" is created from 63% of gross sales, which ensures that the fixed payouts are met under normal circumstances, and calls for reductions should an unusually large number of individuals win a particular prize. If the wagered prize fund exceeds $ 2.9 million, prize augmentation and promotions are created to distribute the excess funds. The CSL's involvement in multi-state games includes part-time employees stationed in Atlanta (for Mega Millions) and Tallahassee, Florida (for Powerball), or wherever each game may be drawn, in order to fulfill

10974-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to

11092-410: The player may choose a single cash payout for a floating percentage of the jackpot, or an annuity . The SuperLotto Plus, Mega Millions, and Powerball payment schedule are on a graduated basis over 30 annual payments. Until 2005, when California joined Mega Millions, the payment choice on SuperLotto Plus had to be made when the ticket was bought. Since then, there is a 60-day window after winning, in which

11210-429: The portion of Lottery revenue returned to the public, and correspondingly decreased to a maximum of 13% the amount spent on administration. It then specified that "not less than 50% of the total annual Lottery revenues, in an amount to be determined by the commission, be returned to the public in the form of prizes." This leaves "the commission to establish the percentage to be allocated to the benefit of public education at

11328-459: The prior law to be restored", if those requirements were not then met. This bill follows the practice of "other large state lottery systems, including Texas, North Carolina, and Florida, which have shown an increase in revenue through similar changes." The Lottery Act mandates a five-member commission, appointed by the governor , to "oversee the Lottery and the Director" and make quarterly reports "to

11446-523: The public in the form of prizes or funds for public education. The remainder, a maximum of 16%, was to be spent on administration, such as salaries and running the games. On April 8, 2010, Governor Arnold Schwarzenegger signed into law Assembly Bill 142 (Hayashi, D-Hayward). Amending the Lottery Act, this bill reallocates Lottery revenues "so as to maximize the amount of funding allocated to public education." As an urgency statute, this bill took effect immediately. The new allocation increased to at least 87%

11564-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From

11682-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed

11800-496: The street from the old one, which it promptly demolished. Because it was built in a frantic 90-day rush to comply with the Lottery Act, the original headquarters had numerous construction defects in the roof, foundation, and elevator, as well as a mold problem. California, while initially never desiring to offer Mega Millions's rival Powerball , was briefly a member of the MUSL because an "international" lottery game that would have included

11918-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to

12036-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to

12154-408: The time had fixed payouts, also was illegal because it created an interest on the part of the state that fewer people should win, contrary to a lottery where the operator has no stake in the outcome of the draw. In response to these rulings, the Lottery modified Keno and created Hot Spot, which has a pari-mutuel payout format, and modified Daily 3 to a pari-mutuel format where payouts vary depending on

12272-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it

12390-672: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when

12508-538: The use of force . Within market economies, taxation is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as

12626-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and

12744-415: The wheel for fun without cash prizes. Make Me a Millionaire , the California Lottery's second TV game show, debuted on January 17, 2009, for an initial four-year run with host Mark L. Walberg and co-presenter Liz Hernandez. On May 4, 2010, the California Lottery announced the show's cancellation due to poor ratings, with the last program telecast on July 3, 2010. The show will not be replaced; money that

12862-480: The wheel on The Big Spin had the option to spin the wheel—untelevised—as an alternative to going to the Make Me a Millionaire show, which succeeded The Big Spin . Following the show's ending in 2009, the California Lottery commission deemed the wheel to be too historic to salvage, and decided to preserve The Big Spin wheel as part of a permanent exhibit at their headquarters in Sacramento. Guests are invited to spin

12980-443: The winner's tax documentation) Federal withholding if the prize is over $ 5,000. Merchandise prizes over $ 5,000 are subject to 33% Federal withholding. Scratchers tickets are generally one-payment prizes; however, some games have annuity options for payments each year, or per week. California does not tax California Lottery winnings, however it taxes lottery winnings from other jurisdictions. For SuperLotto Plus and Mega Millions jackpots,

13098-509: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through

13216-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,

13334-577: Was allocated for its production will be used for prizes for the Lottery's Scratchers games. Players qualified for the Make Me a Millionaire show by winning in the "Make Me a Millionaire" Scratchers game, or by a Fantasy 5 second-chance drawing; when the show began, winners from "Big Spin" Scratchers also qualified. After the TV show was canceled, winners of the "Make Me a Millionaire" Scratchers games, which were sold until June 25, 2010, had until December 22, 2010, to claim their opportunities to play and win prizes off

13452-589: Was also offered for 10 spot play. Previously, players could only choose to play 2, 3, 4, 5 or 8 spots. Wagering can be either $ 1, $ 2, $ 3, $ 4, $ 5, $ 10, or $ 20, for a maximum of 100 consecutive draws. In addition, players can choose a Bulls-Eye wager for each draw, hoping to hit the 1 number out of the 20 numbers drawn that is selected as the bulls-eye number. Drawings occur every day and every four minutes from 6:00 am until 2:00 am. Lottery retailers have monitors that display Hot Spot drawings and recent results from other Lottery games. Fixed prizes are awarded. To meet

13570-421: Was elected again to a 12-year term. On August 31, 2017, she retired from the high court. Governor Jerry Brown appointed Joshua Groban to fill the remainder of her term. The Center for Public Integrity reported that Werdegar ruled in a case involving Wells Fargo & Co. , a corporation in which she owned "between $ 100,001 and $ 1 million in stock." The Center reported that Werdegar "denied an appeal to

13688-409: Was introduced September 25, 2013. To commemorate the Lottery's 30th anniversary, on August 24, 2015, a $ 30 Scratcher "California Lottery 30th Anniversary" was launched. For each prize of less than $ 600, players may collect from either a Lottery retailer or the Lottery itself. Prizes of $ 600 or more must be collected from the Lottery, via claim form. Almost all prizes must be claimed within 180 days of

13806-472: Was played similarly to the Canadian version of the game), then changed to SuperLotto somewhere in the 90s (with the matrix of 6/51). In 2000, the name was changed to SuperLotto Plus. Its starting jackpot is $ 7 million (annuitized); a cash option is available for jackpot winners. SuperLotto Plus players choose five numbers from 1 through 47, and one Mega Ball number from 1 through 27. While the cash option usually

13924-738: Was rooted in the Equal Protection Clause of the California constitution, one similar to the one found in the Fourteenth Amendment to the United States Constitution . The court's ruling was superseded by Proposition 8 passed by California voters. Prop 8 was ultimately ruled unconstitutional in 2010, with the lengthy appeals process concluding in June 2013. Smith v. Fair Employment & Housing Com. (1996) 12 Cal.4th 1143: A landlord who believed that renting to an unmarried couple

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