^[PDF] Tax Limitation Act of 1998

PROPOSAL This measure provides for restrictions on establishing new taxes and regulatory fees and on increasing existing ones. State Taxes. The measure provides that any increases in state taxes made by the Legislature (whether by increased rates or changes in methods of computation, any other increase in an existing tax, or any new tax) require a two-thirds vote in both houses of the Legislature.
https://lao.ca.gov/ballot/1998/980021_INT.pdf

2005 Initiative Analysis: Redistricting Reform and Voter Empowerment Act

Decreased Income Tax Revenues. Businesses filing under the corporation tax (CT) and the personal income tax (PIT) may deduct local property taxes as a business expense in computing taxable income. To the ext ent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050089.htm

^[PDF] Brain Syndrome and Severely Disabled Veterans Property Tax Exemption Initiative

BACKGROUND Local Property Tax The local property tax is a 1 percent tax levied on the assessed value of real and personal property. County officials collect property tax revenues and allocate them to local governments: cities, counties, special districts, K-12 schools, and community colleges.
https://lao.ca.gov/ballot/2012/120031.pdf

Property Tax Reductions to Diminish as Housing Market Improves

Local property taxes therefore affect the state budget because increases in local property tax revenue allocated to schools typically offset state spending on education. How Does California ’s Property Tax System Work?
https://lao.ca.gov/reports/2014/finance/property-tax/property-tax-050514.aspx

^[PDF] Local Government Property Tax Transfers

(Tax increases for general governmental purposes require a majority vote; tax increases to fund specific programs require a two-thirds vote.) Second, imposition of the tax would require at least 120 days (to organize an election and to wait the statutorily required 90 days after the election before collecting the tax).
https://lao.ca.gov/1993/reports/local_gov_prop_tax_transfer_151_0293.pdf

^[PDF] Volatility of the Personal Income Tax Base

In general, California chooses to tax most, but not all, elements of BEA personal income, and it also chooses to tax some types of income not included in the BEA personal income measure. PIT Does Not Tax Some Elements of Personal Income.
https://lao.ca.gov/reports/2017/3548/Volatility-of-PIT-030817.pdf

^[PDF] California Road Repairs Act of 2014

Proposal New Tax on Vehicles. This measure amends the State Constitution to create a new tax on vehicles. Specifically, the measure creates an annual property tax on all vehicles registered in the state, at the rate of 1 percent of a vehicle’s value upon full implementation beginning on January 1, 2018.
https://lao.ca.gov/ballot/2013/130704.pdf

2013 Initiative Analysis:

Proposal New Tax on Vehicles. This measure amends the State Constitution to create a new tax on vehicles. Specifically, the measure creates an annual property tax on all vehicles registered in the state, at the rate of 1 percent of a vehicle ’s value upon full implementation beginning on January 1, 2018.
https://lao.ca.gov/ballot/2013/130704.aspx

1998 Cal Facts State Finances

Sales Tax Rates Vary by County Sales tax rates vary by county because of the optional sales taxes which counties can choose to levy. Existing sales tax rates range from a low of 7.25 percent in counties with no local option taxes, to a high of 8.5 percent in the City and County of San Francisco.
https://lao.ca.gov/1998/1998_calfacts/98calfacts_state_finances.html

The 2018-19 Budget: California's Fiscal Outlook [Publication Details]

Nov 15, 2017 - The Legislature can use discretionary resources to build more budget reserves, increase spending, and/or reduce taxes. We also estimate the Legislature will have $5.3 billion in uncommitted school and community college (Proposition 98) funds to allocate in 2018-19.
https://lao.ca.gov/Publications/Detail/3718