LAO Publications

This difference, know n as the "tax gap," is currently estimated at $6.5 billion annually and is due to the underreporting of income and various other factors. The budget proposes to spend $19.6 million in 2007-08 to continue certain pilot programs and undertake several new initiatives aimed at narrowing the tax gap.
https://lao.ca.gov/Publications?page=122&year=0&publicationType=0

^[PDF] Sales Tax Exemptions for Diapers and Menstrual Products

Sales Tax Exemptions for Diapers and Menstrual Products Sales Tax Exemptions for Diapers and Menstrual Products Department Governor Senate Assembly LAO Compromise Tax and Fee Administration (7600) Exempt children’s diapers from sales and use tax for two years.
https://lao.ca.gov/handouts/Conf_Comm/2019/Sales-Tax-Exemptions-053019.pdf

^[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 (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

^[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

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 2007 Budget Analysis: Perspectives on State Revenues

As the figure shows, some revenues —personal income and sales tax receipts —support both the General Fund and special funds. Sources of General Fund Revenues. Figure 2 indicates that about 94 percent of total General Fund receipts are attributable to the state’s “big three” taxes —the personal income tax (PIT), the sales and use tax (SUT), and the corporation tax (CT).
https://lao.ca.gov/analysis_2007/2007_pandi/pi_03_anl07.aspx

Property Tax Allocation

Property Tax Allocation Property Tax AllocationSlide 14 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide14.html

Property Tax

Property Tax Property Tax Slide 5 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three “Cracks” in the Foundation
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide5.html