^[PDF] State Taxation

Other Taxes Oil Severance Tax. Most states that tax businesses in extractive industries—such as mining and oil drilling—do so on the basis of the quantity or value of raw material extracted from the ground.
https://lao.ca.gov/ballot/2005/050102.pdf

^[PDF] Local government taxes and fees.

BACKGROUND Local Taxes and Fees. The largest local government tax is the property tax, followed by local sales taxes, utility taxes, hotel taxes, and other taxes. In addition to these taxes, local governments levy a variety of fees and other charges.
https://lao.ca.gov/ballot/2017/170678.pdf

Cal Facts 2004 State Budget

In addition to income taxes, there are also significant tax gaps associated with sales and use taxes and certain state excise taxes. State Tax Expenditures Are Significant Tax expenditure programs (TEPs) are special tax provisions that result in lower tax
https://lao.ca.gov/2004/cal_facts/2004_calfacts_budget.htm

^[PDF] Use Tax on Remote Sales

In 2016-17, the sales and use tax raised $53 billion for California’s state and local governments, including $25 billion for the state’s General Fund. (Roughly one-tenth of sales and use tax revenue comes from the use tax.) ; Sales and Use Tax Rates Vary Across Cities and Counties.
https://lao.ca.gov/handouts/state_admin/2018/Use-Tax-101518.pdf

2003 Initiative Analysis: Corporate Tax Accountability Act

Background Information Current Tax Law . California levies taxes on the income of both individuals and businesses through the personal income tax and corporation tax (CT). State law includes special tax provisions for c ertain business-related activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2003/030559.htm

LAO multiyear budget outlook

May 26, 2015 - As discussed in that post, we now estimate that the state’s big three General Fund revenues—the personal income tax, corporation tax, and sales and use tax—will be $3.2 billion above the administration’s May Revision estimates for three fiscal years combined (2013-14 through 2015-16). $1.5 Billion Higher Proposition 2 Requirements.
https://lao.ca.gov/Recommendations/Details/855

Analysis of the 1995-96 Budget Bill: The Governor's Tax Proposal

Absent these high brackets, the distribution of the tax reduction between the PIT and the B &C tax would be similar to their tax shares in recent years.
https://lao.ca.gov/analysis_1995/pt5-a1.html

2006 Initiative Analysis: McCauley-Rooker Tax Equity and Fiscal Responsibility Act

The state also levies an estate tax payable upon death, equal to the amount of any available state tax credit allowed under the federal estate tax (currently zero). Finally, residential and commercial property is subject to a general-purpose local ad val orem property tax rate of up to 1  percent annually, plus any additional tax for voter-approved indebtedness.
https://lao.ca.gov/ballot/2006/060370.htm

^[PDF] McCauley-Rooker Tax Equity and Fiscal Responsibility Act

The state also levies an estate tax payable upon death, equal to the amount of any available state tax credit allowed under the federal estate tax (currently zero). Finally, residential and commercial property is subject to a general-purpose local ad valorem property tax rate of up to 1 percent annually, plus any additional tax for voter-approved indebtedness.
https://lao.ca.gov/ballot/2006/060370.pdf

^[PDF] California's Tax Gap

Use Tax Gap. According to various studies, the bulk of the SUT tax gap occurs in the use tax component. Tax noncompliance occurs in three principal areas: ! Use Tax Remittance by California Business Consumers.
https://lao.ca.gov/handouts/revtax/2005/Californias_Tax_Gap_030105.pdf