^[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana. Amendment No. 2

Under the measure, these taxes would increase annually beginning on January 1, 2020 by the rate of inflation. The measure Hon. Kamala D. Harris 3 October 14, 2015 states that the Legislature could (1) reduce the above tax rates with a majority vote or (2) increase the above tax rates, or impose additional taxes on marijuana, with a two-thirds vote.
https://lao.ca.gov/ballot/2015/150463.pdf

^[PDF] Government Spending Limit Act of 2012

Legislative Vote Requirements for Increasing Taxes State Tax Increases. The Constitution describes what constitutes a tax. State tax increases require approval either by the voters through the initiative process or by a two-thirds vote of each house of the Legislature.
https://lao.ca.gov/ballot/2012/120206.pdf

^[PDF] Government Spending Limit Act of 2012 (Amdt. #1S)

Legislative Vote Requirements for Increasing Taxes State Tax Increases. The Constitution describes what constitutes a tax. State tax increases require approval either by the voters through the initiative process or by a two-thirds vote of each house of the Legislature.
https://lao.ca.gov/ballot/2011/110785.pdf

2011 Initiative Analysis:Government Spending Limit Act of 2012-Amendment #1S

Legislative Vote Requirements for Increasing Taxes State Tax Increases. The Constitution describes what constitutes a tax. State tax increases require approval either by the voters through the initiative process or by a two-thirds vote of each house of the Legislature.
https://lao.ca.gov/ballot/2011/110785.aspx

2012 Initiative Analysis: Government Spending Limit Act of 2012

Legislative Vote Requirements for Increasing Taxes State Tax Increases. The Constitution describes what constitutes a tax. State tax increases require approval either by the voters through the initiative process or by a two-thirds vote of each house of the Legislature.
https://lao.ca.gov/ballot/2012/120206.aspx

LAO 2006 Budget Perspectives and Issues: Perspectives on State Revenues

Revenue Impact of Tax Amnesty In addition to the basic economic factors (such as profits and personal income) that affect revenues from the personal income tax (PIT) and the corporation tax (CT), another factor that is currently having significant revenue impacts on both taxes involves the cash-flow effects of the state’s recent tax amnesty program.
https://lao.ca.gov/analysis_2006/2006_pandi/pi_03_anl06.html

^[PDF] California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

When benefits paid out exceed a firm’s tax payments, the firm has a negative reserve ratio. Firms with high positive ratios pay the lowest taxes while firms with nega- tive ratios pay the highest taxes.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.pdf

^[PDF] Proposition 88

Spe- cifi cally, it authorizes a transfer of parcel tax revenue to the state General Fund to offset any loss in state income tax revenue resulting from increased property-related tax deductions. Revenue Proposal 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E September 29, 2006 We estimate the statewide parcel tax would raise roughly $450 million in net new tax revenue for K-12 schools.
https://lao.ca.gov/handouts/education/2006/Proposition_88_092906.pdf

^[PDF] The 2018-19 Budget: Proposition 98 Outlook

The personal income tax accounts for most of the revenue growth, increasing nearly $8 billion (9.5 percent) in 2017-18 and nearly $5 billion (5.4 percent) in 2018-19. Revenue from the sales and use tax and the corporate tax also increases, albeit more slowly.
https://lao.ca.gov/reports/2017/3716/prop-98-outlook-111517.pdf

^[PDF] The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Hon. Kamala D. Harris 2 January 11, 2012 Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state’s largest revenue source.
https://lao.ca.gov/ballot/2011/110784.pdf