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HomeEducation CodeCh. 1.5Art. 3§ 18023 Public Library Revenue Reporting

§ 18023 Public Library Revenue Reporting

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 18023 Public Library Revenue Reporting

Key Takeaways

  • •Public libraries must report their yearly money to the State Librarian by a certain date.
  • •They have to say how much of that money comes from local sources like homeowner funds or business taxes.
  • •The report is due every year on October 31.

Example

Your local library gets money from the town and some from the state. Every year, they have to tell the State Librarian how much they got and where it came from.

If the library gets $100,000 from the town and $50,000 from the state, they have to report that $100,000 is local money and send this info by October 31.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 18023 Public Library Revenue Reporting

On or before August 31, 1982, and October 31 of each fiscal year thereafter, the fiscal officer of each public library shall report to the State Librarian the total revenue appropriated for the foundation program of the public library for that fiscal year and shall specify the amount of local revenue included in such total appropriation. For the purposes of this chapter, homeowner and business inventory exemption reimbursements, timber yield tax funds, and federal revenue sharing funds shall be deemed to be local revenues. (Amended by Stats. 1984, Ch. 831, Sec. 1. Effective August 31, 1984.)

Last verified: January 23, 2026

Key Terms

fiscal officerState Librarianfoundation programlocal revenuehomeowner and business inventory exemption reimbursementstimber yield tax fundsfederal revenue sharing funds

Related Statutes

  • § 18026 Public Library Funding Distribution
  • § 18020 Foundation Program Funding Adjustments
  • § 18021 Library Population Certification
  • § 18022 Public Library Funding Calculation
  • § 15284 Bond Fund Expenditure Challenges

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 18023.
View Official Source