^[PDF] Expands Requirement for Supermajority Approval to Enact New Revenue Measures. Initiative Constitutional Amendment.

The largest local government revenue source is the property tax, which raises $60 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes. In addition, local government budgets are funded through fees and other charges.  Vote Thresholds for Increasing Local Taxes and Fees.
https://lao.ca.gov/handouts/state_admin/2018/New_Revenue_Measures_062618.pdf

^[PDF] Expands Requirement for Supermajority Approval to Enact New Revenue Measures. Initiative Constitutional Amendment.

The largest local government revenue source is the property tax, which raises $60 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes. In addition, local government budgets are funded through fees and other charges.  Vote Thresholds for Increasing Local Taxes and Fees.
https://lao.ca.gov/handouts/state_admin/2018/Revenue_Measures_061318.pdf

^[PDF] Informational Hearing on Tax Expenditures

There are more than 80 TEPs relating to income taxes. Of these, Personal Income Tax (PIT) TEPs total over $35 billion, while Cor- poration Tax (CT) TEPs total over $4 billion (see pages 2 and 3). The Sales and Use Tax (SUT) has about 95 TEPs worth over $9 billion (see page 4).
https://lao.ca.gov/handouts/Econ/2008/Tax_Expenditures_02_27_08.pdf

^[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] 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

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] 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

California Tax Expenditures Programs: Sales and Use Taxes Part 1

First, gas and electric bills are subject to municipal utility user taxes in many cities, often at rates higher than the sales tax rate. Thus, it is argued by some that the sales tax exemption avoids subjecting gas and electricity to double taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax1.html

1999-00 Perspectives and Issues: Perspectives on State Revenues

The differe nce is primarily related to legislative and voter-approved changes which have raised various special funds taxes. These include the voter approval of gasoline tax increases in 1990 , the creation of the one-half-cent Local Revenue Fund sales tax in 1991, and voter approval of a one-half-cent sales tax for local public safety in 1993.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3a_pandi99.html