^[PDF] 150382-MCO-Tax.indd

The precise tax rate increase would depend on the infl ation measure used in this scenario, but generally would involve an over 50 percent increase in current per-gallon tax rates. Currently, beer and most wine is taxed at 20 cents per gallon, distilled spirits of 100 proof or less are taxed at $3.30 per gallon, and distilled
https://lao.ca.gov/handouts/health/2015/Overview-of-MCO-Tax-070215.pdf

^[PDF] Taxes [V-2]

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/2009/090781.pdf

^[PDF] Proposition 87 The Clean Alternative Energy Act

Reduction in State Income Tax Revenues. Oil producers could deduct the cost of the severance tax from earned income, reducing their personal income tax or corporation tax liability. The extent of this reduction would depend on each taxpayer’s initial tax liability, the extent to which income is apportioned to California, and the tax rate.
https://lao.ca.gov/handouts/resources/2006/Prop_87_09_12_06.pdf

California Tax Policy and the Internet

For utility user taxes and franchise fees , the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.html

2013 Initiative Analysis: The California Healthcare, Research and Prevention Tobacco Tax Act of 2014

This measure also creates a one-time “floor tax ” on cigarettes that are stored by businesses at the time the new excise tax is levied. Floor taxes are typically used to prevent businesses from avoiding taxes by stockpiling products before a tax goes into effect.
https://lao.ca.gov/ballot/2013/130623.aspx

The 2013-14 Budget: Overview of the May Revision [Publication Details]

May 17, 2013 - The 2013-14 Budget: Overview of the May Revision [Publication Details] Video Description: In the May Revision, the administration forecasts that weaker tax collections in the coming months will erode the vast majority of the $4.5 billion of unexpected tax revenues collected since January.
https://lao.ca.gov/Publications/Detail/2745

2001 Initiative Analysis: Fair Tax Act

This would be accomplished by (1)  replacing the existing sales and use tax (SUT) with a value added sales tax on certain tangible personal property, (2) replacing various excise taxes, (3)  eliminating certain local taxes and fees, (4) eliminating taxing authority of certain local governments, and (5)  making certain other changes in the law governing taxation.
https://lao.ca.gov/ballot/2001/011138_INT.htm

^[PDF] The 2020-21 Budget: The Governor’s Cannabis-Related Proposals

Proposition 64 Imposes Two State Excise Taxes on Cannabis. Like other businesses, cannabis businesses generally must pay broad‑based taxes such as income taxes, payroll taxes, and sales taxes. Additionally, Proposition 64 established two state excise taxes on cannabis.
https://lao.ca.gov/reports/2020/4162/cannabis-related-proposals-021420.pdf

2009 Initiative Analysis: The McCauley-Rosen Wealth Tax and Oceans Preservation Act (Amendment #1-S)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2009/090486.aspx

2008 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act (Amendment #1-NS)

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2008/080587.aspx