^[PDF] 1965 Budget Analysis: Fiscal

The board makes a systematic effort to in- form the public of the requirements of the income tax laws and to 488 Item 149 Franchise Tax Franchise Tax Board-Continued facilitate timely filing of accurate returns.
https://lao.ca.gov/analysis/1965/10_fiscal_1965.pdf

^[PDF] 1971 Budget Analysis: Education

It should be noted, how- ever, that there is precedent for a state mandated property tax for schools within the existing school support system. It should also be emphasized that this is not a new tax but simply a. state property tax in lieu of a local property tax.
https://lao.ca.gov/analysis/1971/11_education_1971.pdf

^[PDF] A proposed statutory initiative to lower the legal age to purchase and consume alcohol.

Taxes Associated With Alcohol Sales. The state collects an alcoholic beverage tax on alcohol sold in California. The tax is a per-gallon excise tax with a rate that varies by the type of alcohol, from $0.20 per gallon for beer and wine to as much as $6.60 per gallon for some distilled spirits.
https://lao.ca.gov/ballot/2015/150465.pdf

Congestion Relief Transportation Trust Fund #2

Fiscal Effect The measure would transfer certain state sales tax revenues from the General Fund to transportation-related purposes in two phases. Beginning in 2002-03, the measure would redirect the state sales tax revenues from the sale and lease of motor vehicles to transportation.
https://lao.ca.gov/ballot/2001/010466_INT.htm

2011 Initiative Analysis:Polluter Accountability Act

Background State and Local Fees, Taxes, and Charges. State and local governments impose a variety of taxes, fees, and charges on individuals and businesses. Taxes —such as income, sales, and property taxes —are typically used to pay for general public services such as education, prisons, health, and social services.
https://lao.ca.gov/ballot/2011/110746.aspx

2011 Initiative Analysis:Polluter Accountability Act. Second version

Background State and Local Fees, Taxes, and Charges. State and local governments impose a variety of taxes, fees, and charges on individuals and businesses. Taxes —such as income, sales, and property taxes —are typically used to pay for general public services such as education, prisons, health, and social services.
https://lao.ca.gov/ballot/2011/110747.aspx

LAO 2004 Budget Analysis: Board of Equalization (0860)

In terms of its responsibilities, BOE (1) collects state and local sal es and use taxes (SUT), and a variety of business and excise taxes and fees, including those levied on gasoline, diesel fuel, cigarettes, and hazardous waste; (2) is responsible fo r allocating certain tax proceeds to the appropriate local jurisdictions; (3) oversees the
https://lao.ca.gov/analysis_2004/general_govt/gen_09_0860_anl04.htm

LAO 2009-10 Budget Analysis Series: General Government: Restoring Solvency to the Unemployment Insurance Fund

Employment Training Tax. In addition to the regular UI taxes, employers pay the Employment Training Tax (ETT), a 0.1 percent tax on the taxable wage base of $7,000 per employee. The ETT generally only applies to employers with positive UI reserve account balances, which means that the employers subject to this
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09004002.aspx

LAO 2008 Budget Analysis: Perspectives on State Revenues

The tax is levied at a general rate of 8.84 percent on California taxable profits. Banks and other financial institutions subject to the CT pay an additional 2 percent tax, which is in lieu of most other state and local levies.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08003.aspx

^[PDF] 1947 Budget Analysis: SECTION III

In the case of the inheritance tax, payments are usually made six months and frequently a year after the tax is due. In the case of large estates, the time may be even longer. ' Only approximately 15 percent of the general tax revenue comes from taxes on alcoholic beverages, inheritances and the insurance busi- ness.
https://lao.ca.gov/analysis/1947/05_section_3_1947.pdf