^[PDF] LAO 1999 Perspectives and Issues: SHIFTING GEARS, RETHINKING PROPERTY TAX SHIFT RELIEF

Not only is the base tax rate set in the State Constitution (at 1 percent), state statutes control the distribution of tax revenues among local governments. The state laws governing the allocation of property taxes are based substan- tially on the tax rates of local governments more than 20 years ago.
https://lao.ca.gov/analysis_1999/1999_pandi/part5c/part5c_shifting-gears_pandi99.pdf

LAO Economy and Taxes

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=24

LAO Local Government

In total, temporary property tax reductions lowered local government property tax revenues by an estimated $7 billion in 2013-14, amounting to 15 percent of total property tax revenues statewide. However, real estate markets have recovered significantly over the past two years, and property tax payments for many of these property owners increased by as much as 20 percent in 2013-14.
https://lao.ca.gov/Policy-Areas?areaId=11&category=0&year=0&page=3

2002-03 Budget Analysis: General Government, Department of Insurance (0845)

Insurance companies are required to pay a tax based on gross premiums. The tax generates $1.3 billion annually. The Tax Collection and Audit program within DOI is responsible for a uditing all tax returns filed by insurance companies and brokers, as required by law.
https://lao.ca.gov/analysis_2002/general_govt/gen_7_0845_anl02.htm

1998-99 Perspectives and Issues: Perspective on the Vehicle License Fee

These taxes are based on an estimate of the vehicle's value and are collected on an annual basis. Ten states exempt vehicles from the property tax, with no comparable replacement tax. Three states subject vehicles to local property taxes.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5c_vlf_pandi98.html

1998-99 Perspectives and Issues: Taking Advantage of New Federal Higher Education Tax Credits

State programs would, in effect, "capture " much of the after-tax benefit provided to students and parents by the tax credits. Many students would pay either the same or less, after taxes, than they have in recent years, b ut part-time and higher-income students could pay substantially more.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5a_highered_taxcredits_pandi98.html

California's Fiscal Outlook 1996-97 Through 1998-99 Chapter 3

Personal Income Tax The personal income tax (PIT) is the single largest General Fund revenue source, accounting for nearly 47 percent of total revenues in 1996-97. This tax has marginal tax rates from 1 percent to 9.3 percent.
https://lao.ca.gov/1996/112196_fiscal_outlook/outlook96_chapter_3.html

^[PDF] State income taxes and various charges collected by the Department of Motor Vehicles.

BACKGROUND Income Taxes Are Main State Revenue Source. California taxes personal and business income. In 2016-17, personal income tax revenue was $83 billion and corporation tax revenue was $10 billion.
https://lao.ca.gov/ballot/2017/170580.pdf

^[PDF] Tax Public Pensions Above $100,000 per Year Act

Unlike many other income taxes in existing law, the taxes established under this measure would not be indexed to inflation. In other words, the $100,000 constitutional threshold to begin paying the proposed tax would never be adjusted upward for inflation.
https://lao.ca.gov/ballot/2011/110519.pdf

2011 Initiative Analysis: Tax Public Pensions Above $100,000 per Year Act

Unlike many other income taxes in existing law, the taxes established under this measure would not be indexed to inflation. In other words, the $100,000 constitutional threshold to begin paying the proposed tax would never be adjusted upward for inflation.
https://lao.ca.gov/ballot/2011/110519.aspx