^[PDF] Voter-Approval Requirements for Local Taxes

In 1982, the California Supreme Court found that special taxes are those used for a specifi ed purpose.  Proposition 218 Added Defi nition of Special Tax to the State Constitution. Proposition 218 added the following provisions to the Constitution:  All taxes levied by local governments are either special taxes or general
https://lao.ca.gov/handouts/state_admin/2013/Voter-Approval-040813.pdf

2009 Initiative Analysis: California Freedom From Slavery Act

The dollar amount of parcel and Mello-Roos taxes charged to property owners may vary by type or size of parcel, but these taxes are not to be imposed on an ad valorum basis. Estate Tax. California's estate tax is collected as a portion of the federal estate tax in the form of a deduction for state estate taxes.
https://lao.ca.gov/ballot/2009/090629.aspx

^[PDF] LAO 1997 Budget Analysis: Property Tax Shift Chapter

The Legislature could allocate any property tax shift relief in proportion to the amount of a local govern- ment’s property tax shift. Such an allocation is perceived as “fair” by many because it provides relief in a manner that is commensurate with the impact of the property tax shift.
https://lao.ca.gov/analysis_1997/part6a_tax_shift_pi97.pdf

^[PDF] An Overview of California's Tax System

An Overview of California's Tax System California Is About Average in Terms of Total Taxes per $100 Personal Income 1991-92 ill :;.:~ E21 Other States I $12 • California Tolal Stale Stale Taxes Local Taxes And Local Ta)(es ~ Based on U.S.
https://lao.ca.gov/reports/1995/an_overview_of_cals_tax_system.pdf

^[PDF] Taxpayer protection and government accountability.

Local Government Taxes and Fees. The largest local government tax is the property tax, which raises roughly $75 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes.
https://lao.ca.gov/ballot/2021/210624.pdf

2000 Cal Facts State-Local Finances

Half of state revenues are from the personal income tax, while 30 percent are from sales and use taxes. The largest share of local taxes is from the property tax. Other local taxes include the business license tax, transient occupancy tax, motor vehicle license fee, and utility users ' tax.
https://lao.ca.gov/2000/calfacts/2000_calfacts_state-local.html

Cal Facts 2006 State Budget

Sales Tax Rates Vary by County Sales taxes vary from county to county because of the optional sales taxes that counties can choose to levy. Sales tax rates can vary within a county as well, to the extent cities and/or special districts adopt additional optional taxes.
https://lao.ca.gov/2006/cal_facts/2006_calfacts_budget.htm

The 2019-20 Budget: What Can Be Done to Improve Local Planning for Housing?

Feb 20, 2019 - One approach the Legislature could consider to alleviate this concern is to alter the allocation of local government tax revenues—particularly property or sales taxes—so that these allocations better reflect population growth.
https://lao.ca.gov/Publications/Report/3938

^[PDF] Education and Taxpayer Fairness Act

Brown Jr. 2 December 16, 2009 Property Tax Deduction. Businesses may deduct payment of local property taxes as a business expense in their computation of taxable income under the state’s corporate tax (CT) and personal income tax (PIT).
https://lao.ca.gov/ballot/2009/090728.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/2009/090780.aspx