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

^[PDF] Effects of Cigarette Taxes on Smoking Behavior

Other Effects of Cigarette Taxes
https://lao.ca.gov/handouts/localgov/2015/Cigarette-Taxes-121715.pdf

California's Tax Expenditure Programs: Other Taxes Part 2

California's Tax Expenditure Programs: Other Taxes Part 2 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Fuel For Common Carriers and the Military Program Characteristics Tax Type: Jet Fuel Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_othertax2.html

^[PDF] Protection of Local School Revenues Act of 2014 (Amendment #2-S)

Under the changes in property tax allocation laws, the redirected property tax revenue is deposited into a countywide fund for schools, the Educational Revenue Augmentation Fund (ERAF). The property tax revenue from ERAF is distributed to nonbasic aid schools and community colleges, reducing the state’s General Fund obligations.
https://lao.ca.gov/ballot/2013/130707.pdf

2013 Initiative Analysis: Protection of Local School Revenues Act of 2014 (Amendment #2-S)

Under the changes in property tax allocation laws, the redirected property tax revenue is deposited into a countywide fund for schools, the Educational Revenue Augmentation Fund (ERAF). The property tax revenue from ERAF is distributed to nonbasic aid schools and community colleges, reducing the state ’s General Fund obligations.
https://lao.ca.gov/ballot/2013/130707.aspx

^[PDF] Alcoholic Beverages Initiative

This measure would increase excise taxes on beer, wine, and distilled spirits sold in California. Excise and Sales Taxes. An excise tax is a fixed amount levied on a per unit basis. Current state law imposes an excise tax on alcoholic beverages.
https://lao.ca.gov/ballot/2010/100099.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

Impose new standards for confining certain farm animals. (Amendment No. 1) [Ballot]

Dec 14, 2017 - To the extent that these higher production costs cause some farmers to exit the business or otherwise reduce overall production and profitability, there could be reduced state and local tax revenues.
https://lao.ca.gov/BallotAnalysis/Initiative/2017-042

^[PDF] LAO 1994 Budget Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

Figure 10 Comparison of Major General Fund Tax Forecasts (In Millions) 1993-94 Personal income taxes $17,535 -$350 Sales taxes 13,748 35 B&C taxes 4,765 -171 Totals, major taxes $36,048 -$486 1994-95 Personal income taxes $18,585 -$420 Sales taxes 12,762 85 B&C
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part3.pdf