California's Tax Expenditure Programs: Income Tax Programs--Part 4

California's Tax Expenditure Programs: Income Tax Programs--Part 4 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Tax Type: Personal Income Tax (PIT). Authorization: California Revenue and Taxation Code Sections 17054, 17054.1, 17056, and 17733.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax4.html

California's Transportation System

Jun 7, 2018 - Drivers on Average Pay About $750 Annually in Fuel Taxes and Vehicle Fees State and federal excise (or per gallon) taxes on fuel and state and local sales taxes together cost drivers on average about $530 annually.
https://lao.ca.gov/Publications/Report/3860

2011 Initiative Analysis:Tax Oil to Fund Education Act

The measure states that the costs of the tax may not be passed on to consumers. New Tax Revenues to Fund Education. The new revenues generated by the proposed severance tax would be dedicated to a state government account to fund various state and local education expenses.
https://lao.ca.gov/ballot/2011/110648.aspx

2008 Initiative Analysis: Save Our Schools and Public Services Act

Under current law, redevelopment agencies do not need voter approval to pledge property tax increment to repay debt. Property Tax Allocation Absent Redevelopment Debt. In 2006 ‑07, county auditors allocated redevelopment agencies $4.5  billion of property tax increment revenues.
https://lao.ca.gov/ballot/2008/080111.aspx

2005 Initiative Analysis: Corporate Tax Accountability Act

Background Information Current Tax Law. California levies taxes on the income of both individuals and businesses through the personal income tax and CT. State law includes special tax provisions for certain business-rel ated activities that result in lower tax liabilities than would otherwise occur.
https://lao.ca.gov/ballot/2005/050076.htm

^[PDF] The Higher Education, Schools, Public Safety and Health Care Preservation Act (Amdt. #1S)

Oil and natural gas produced in federal waters would be exempt from the tax. The tax would be administered by the State Board of Equalization. Measure Prohibits Pass Through of Tax to Consumers. The measure states the severance tax may not be passed through to consumers in the form of higher prices for oil, natural gas, or related products.
https://lao.ca.gov/ballot/2011/110800.pdf

2011 Initiative Analysis: The Higher Education, Schools, Public Safety and Health Care Preservation Act (Amdt. #1S)

Oil and natural gas produced in federal waters would be exempt from the tax. The tax would be administered by the State Board of Equalization. Measure Prohibits Pass Through of Tax to Consumers. The measure states the severance tax may not be passed through to consumers in the form of higher prices for oil, natural gas, or related products.
https://lao.ca.gov/ballot/2011/110800.aspx

October 1995 Cal Update

Proposition 62, an i nitiative adopted by the voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a "special tax ") unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a "general tax ") unless it is approved by a majority of the voters.
https://lao.ca.gov/1995/cal_update/cup1095.html

^[PDF] Local rent control laws.

State and Local Government Tax Revenues. Three taxes are the largest sources of tax revenue for the state and local governments in California—personal income tax, property tax, and sales tax. The state collects a personal income tax on income—including rent received by landlords—earned within the state.
https://lao.ca.gov/ballot/2022/220574.pdf

^[PDF] Extend temporary person income tax rate increases on high-income taxpayers (Amendment #1).

Proposition 30 temporarily raised state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is expected to raise $1.5 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150643.pdf