^[PDF] Cal Facts 2016

Establishes vote requirement for certain taxes. 4 (1979) Sets annual state and local spending caps. Requires state to reimburse local governments for some state mandates. 98 (1988) Establishes minimum funding requirement for schools and community colleges. 172 (1993) Imposes half-cent sales tax for local public safety programs. 218 (1996) Limits local government
https://lao.ca.gov/reports/2016/3511/CalFacts2016.pdf

2008 Initiative Analysis: California Budget Efficiency Act (Amendment #1-NS)

In addition, a reduction in the number of votes required to pass tax increases would make it easier to approve tax increases related to the budget. If the measure resulted in such tax increases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2008/080872.aspx

^[PDF] The Thomas Lomax Taxpayers' Protection Act

As a result, the money paid for child support is only taxable when first earned by the noncustodial parent, and thus is not double-taxed. Tax-Related Impacts of the Initiative. The initiative would call for the court-ordered child support payments to be deductible from income for tax purposes.
https://lao.ca.gov/ballot/2002/020902_INT.pdf

Cal Facts 2004 State-Local Finance

Compared to other western states, California's overall tax burden is somewhat higher although it is in the same general range as that of many large industrial states. California's Governments Rely On a Variety of Taxes State Taxes
https://lao.ca.gov/2004/cal_facts/2004_calfacts_state_local.htm

^[PDF] An Initial Look at Effects of the COVID-19 Pandemic on Local Government Fiscal Condition

The 1 percent rate, which is the largest tax component of property tax revenue, is the only rate that applies uniformly across every local government Sales and Use Tax The sales tax has two parts: Sales tax on retailers and use tax on buyers.
https://lao.ca.gov/reports/2021/4428/COVID-19-Fiscal-Effects-Local-Gov-051221.pdf

^[PDF] California's Tax Structure

Negative amounlS reflect tax increases. Net savings equals state savings adjusted for related increases in federal income taxes (resulting from lower itemized deductions). ~ Net tax savings will be less than total state tax savings because federal tax liabilities will rise. ~ A married couple with 2 children and
https://lao.ca.gov/reports/1995/californias_tax_structure.pdf

Proposition 4 [Ballot]

Nov 6, 2018 - The repayment of these bonds is guaranteed by the state ’s general taxing power. The state repays general obligation bonds from the General Fund, the state ’s main operating account. (For more information on the state ’s use of bonds, see “An Overview of State Bond Debt ” later in this guide.)
https://lao.ca.gov/BallotAnalysis/Proposition?number=4&year=2018

1996-97 Perspectives and Issues: A Perspective on County Fiscal Constraints

Taxing authority for county ver sions of such revenue generating measures as cigarette taxes, tippler's taxes, or local income taxes has not been granted under state law. And while legislation (Ch 466/90 [SB 2557 , Maddy]) now affords counties the ability to levy certain taxes formerly restricted to cities (such
https://lao.ca.gov/analysis_1996/p965-2.html

^[PDF] The Children’s Health Insurance and Youth Smoking Prevention Act of 2008

BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products. The state’s cigarette tax is currently 87 cents per pack (with an equiva- lent tax on other types of tobacco products) and is levied on cigarette distributors who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2008/080099.pdf

2008 Initiative Analysis: The Children’s Health Insurance and Youth Smoking Prevention Act of 2008

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2008/080099.aspx