^[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] Taxpayer Protection Act of 2006

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/2005/050595.pdf

^[PDF] LAO 1996 Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

Optional Local Tax Rates. Local governments are authorized to levy additional local sales taxes for a variety of purposes. Most optional taxes are levied on a county-wide basis, primarily for transportation.
https://lao.ca.gov/analysis_1996/p963.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

2007 Initiative Analysis: The McCaley-Rooker Wealth Tax and Oceans Preservation Act

Offsetting these additional revenues would be reductions associated with various tax programs. The largest of these reductions involve the proposed refundable health ins urance tax credit, teacher tax credit, and property tax credit.
https://lao.ca.gov/ballot/2007/070091.htm

2008 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act

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/2008/080821.aspx

^[PDF] Ad Valorem Taxes Taxes based

Ad Valorem Taxes Taxes based on the value of property are known as ad valorem taxes. Proposition 13 capped the ad valorem property tax rate at 1 percent plus voter-approved add-on rates to for certain debt repayments.
https://lao.ca.gov/reports/2018/3805/ca-tax-system-041218.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] Tax Shift Regardless of the constitutionality

Tax Shift Regardless of the constitutionality of the proposed change, the move to an $87 income tax credit would result in a shift in tax relief benefits to an unknown number of taxpayers. For certain individual homeowners, the property tax reduction currently provided by the $7,000 exemption could be greater than the proposed $87 income tax credit.
https://lao.ca.gov/analysis/1979/12_tax_relief_1979.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