^[PDF] The 2019-2020 Budget: Tax Conformity

Lastly, a broader tax base also usually results in a more horizontally equitable tax structure, with fewer groups receiving preferential treatment. . . . But Tax Laws Should Have a Clear Rationale. While greater simplicity, improved tax administration, and a broader tax base are good reasons for conforming to
https://lao.ca.gov/reports/2019/3959/tax-conformity-030619.pdf

^[PDF] Understanding California's Sales Tax

For example, New York City’s sales tax applies to various personal care services, like haircuts, that are not taxed elsewhere in New York State. In Colorado, groceries and manufacturing equipment are exempt from the state’s sales tax but are taxed in some cities.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.pdf

^[PDF] Property tax assessment.

Calculating a Property Owner’s Tax Bill. Each property owner’s annual property tax bill is equal to the taxable value of his or her property multiplied by the property tax rate. The typical property owner’s property tax rate is 1.1 percent.
https://lao.ca.gov/ballot/2019/190479.pdf

^[PDF] California Brain Research and Tobacco Tax Act of 2014

California Brain Research and Tobacco Tax Act of 2014 Existing State Excise Taxes. Current state law imposes excise taxes on the distribution of cigarettes and other tobacco products, such as cigars and chewing tobacco.
https://lao.ca.gov/ballot/2014/140042.pdf

^[PDF] Proposed statutory initiative that would increase excise taxes on the distribution of cigarettes and other tobacco products. It also creates a new excise tax on the distribution of electronic cigarett

Tobacco and E-Cigarette Taxes Tobacco products are subject to state and federal excise taxes, and state and local sales and use taxes. In contrast, e-cigarettes are currently not subject to state and federal excise taxes but are subject to state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150289.pdf

^[PDF] Taxes [V-1]

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 gov- ernment 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.pdf

^[PDF] Two-Thirds Vote Preservation Act of 2005

BACKGROUND INFORMATION State Taxes and Fees Taxes. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in net aggregate increases in revenues from imposing new taxes or changing existing taxes.
https://lao.ca.gov/ballot/2005/050177.pdf

^[PDF] The McCauley Pension Recovery Act

While the proposed excise tax is not technically a tax on current income, the outcome is similar (especially since this measure allows the excise tax to be paid over time). As a result, the excise tax may not survive a legal chal- lenge.
https://lao.ca.gov/ballot/2009/090203.pdf

^[PDF] Report on the 1988-89 Tax Expenditure Budget: Overview and Selected Reviews

We have identified nearly 290 individ- ualTEPs, including 72for thepersonal income tax, 35 for the bank and corporation tax, 85 for the sales and use tax, 30 for other state-level taxes, and 65 for the property tax.
https://lao.ca.gov/reports/1988/12_88_report_on_the_1988_89_tax_expenditure_budget.pdf

^[PDF] California's First Film Tax Credit Program

The Franchise Tax Board (FTB), which administers corporation and personal income taxes, is unable to easily track the transfer, assignment, and use of most film tax credits because many taxpayers do not file electronically.
https://lao.ca.gov/reports/2016/3502/First-Film-Tax-Credit-Prog-092916.pdf