Traveling in California: Transportation Revenues and Expenditures Part I

This sales tax rate can go up to 8.75  percent when optional sales taxes are included. The sales tax rates paid in California are a combination of several tax rates levied by the state and individual local govern ments. • State Tax Rate.
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_finance.html

^[PDF] Ballot Analysis

Property taxes raise around $65 billion each year for these local governments. How Is a Property Tax Bill Calculated? Each property owner’s annual property tax bill is equal to the taxable value of their property multiplied by their property tax rate.
https://lao.ca.gov/ballot/2020/Prop19-110320.pdf

^[PDF] Corporation taxes and voting requirements regarding certain aspects of the corporation tax law

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 certain business-related activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2003/030559.pdf

California's Tax System: A Primer, Chapter 3

California's Tax System: A Primer, Chapter 3 Legislative Analyst Office, January 2001 California's Tax System Sales and Use Tax Overview of the Sales and Use Tax The sales and use tax (SUT) is the second largest tax levied in California and is assessed at both the state and local levels.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter3.html

A Report on Tax Agency Information and Data Exchange

We have focused on information and data gathering and exchange related to the state’s three principal tax and revenue sources-the personal income tax (PIT), sales and use tax (SUT), and corporation tax (CT)-with an emphasis on how additional cooperation can serve to improve overall tax compliance as well aid in tax enforcement activities.
https://lao.ca.gov/2007/tax_agencies/Tax_Agencies_012307.aspx

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Alter Allocation of Local Taxes. The Legislature also could consider reallocating local government tax revenues —particularly property or sales taxes —so that these allocations better reflect population growth.
https://lao.ca.gov/Publications/Report/3605

^[PDF] An Overview of California's Manufacturers' Investment Credit

In addition to the 6 percent tax credit for income tax liabilities discussed above, the tax program provides the following features in lieu of the tax credit: Provides “start-up” businesses the option of claiming a 5 percent sales and use tax (SUT) exemption on equipment purchases.
https://lao.ca.gov/2002/mic/120502_Manufacturers_Investment_Credit.pdf

^[PDF] California's Tax Expenditure Programs--Part 1: Overview

California's Tax Expenditure Programs--Part 1: Overview • • were developed by the state's two major tax agencies-the California Franchise Tax Board (FTB), for in- come taxes, and the State Board of Equalization (BOE), for all other taxes.
https://lao.ca.gov/reports/1999/californias_tax_expenditure_program_part_1.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a "general tax "), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090781.aspx

2004 Initiative Analysis: Local Government Property Tax Protection Act

Appropriates, reallocates, suspends, or delays revenues from taxes imposed by local governments, including but not limited to the business license tax, transient occupa ncy tax, and utility users tax.
https://lao.ca.gov/ballot/2004/040087.htm