^[PDF] The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

Before 2017, BOE administered the sales and use tax and dozens of smaller tax and fee programs. Franchise Tax Board (FTB) Administers Personal Income Tax and Corporation Tax. FTB administers personal income and corporate taxes and is headed by a three‑member board: the State Controller, the Director of Finance, and the Chair of the BOE.
https://lao.ca.gov/handouts/state_admin/2022/The-Department-of-Tax-and-Fee-Administration-the-State-Board-of-Equalization-and-the-Office-of-Tax-Appeals-032222.pdf

^[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

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] 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

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] 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

^[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

^[PDF] 1998 Cal Facts: California's Fiscal Structure

For finan- cial corporations, a portion of the tax is in lieu of certain local taxes. Vehicle Fuel 18¢ per gallon of gasoline or diesel fuel Tax is collected from fuel distributors or wholesalers with equivalent taxes levied on other types of vehicle fuels.
https://lao.ca.gov/1998/1998_calfacts/1998_calfacts_fiscal_structure.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

2005 Initiative Analysis: The McCauley-Rooker Tax Equity and Fiscal Responsibility Act

Annual increased state taxes—primarily from increased personal income taxes—in the low tens of billions of dollars annually, offset by a commensurate amount of state tax reduct ions from rate reductions and new tax credits.
https://lao.ca.gov/ballot/2005/050762.htm