^[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

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] 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] 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.pdf

^[PDF] Proposed statutory initiative that increases excise taxes on the distribution of cigarettes and other tobacco products.

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/2015/150291.pdf

LAO 2009-10 Budget Analysis Series: General Government: Increase State Revenues by Making Changes to Tax Programs

Penalize Taxpayers Claiming Baseless and Overstated Tax Refunds. Taxpayers can claim a tax refund on their income tax if the tax they owe is less than the amount they paid during the tax year through withholding.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003004.aspx

^[PDF] California Brain Research and Tobacco Tax Act of 2014 (Amendment #1-S)

Backfill of Existing Tobacco Tax Programs. This measure requires the transfer of some revenues raised by the new tax to “backfill,” or offset, any revenue losses that occur to existing state cigarette and tobacco taxes as a direct result of the imposition of the new tax.
https://lao.ca.gov/ballot/2014/140025.pdf

2005 Initiative Analysis: The Clean Alternative Energy Act (version 2), Amendment #2-S

Proposal Severance Tax on Oil Production in California. Beginning in January 2007, the measure would impose a severance tax on oil production in California. (The term severance tax is commonly used to describe a tax on the production of any mineral or product taken from the ground, including oil.)
https://lao.ca.gov/ballot/2005/050988.htm