The California Craft Cannabis Initiative [Ballot]

Jun 9, 2015 - In addition, state and local governments could also r eceive revenue from excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these reven ues would be partially offset by the loss of sales tax currently collected on such sales.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-017

The California Immigration Reform Act [Ballot]

Jun 9, 2015 - The California Immigration Reform Act [Ballot]  PDF Version Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative regarding immigration and tax matters (A.G. File No. 15-0022).
https://lao.ca.gov/BallotAnalysis/Initiative/2015-022

Groundwater Preservation and Water Consumer Awareness Act of 2015 [Ballot]

Jun 9, 2015 - Background Sales and Use Taxes and Excise Taxes. California ’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages —including bottled water —are currently exempt from California ’s state and local sales and use taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-021

The Compassionate and Sensible Access Act [Ballot]

Jun 4, 2015 - State and local governments currently collect sales tax on medicinal marijuana sales. A small number of cities also impose a supplemental tax on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from medical marijuana sales and supplemental taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-018

California Independence in Statewide Elections Act [Ballot]

May 14, 2015 - In its administration of California ’s state income tax, the Franchise Tax Board defines a nonresident to be any individual who is not (1) present in California for other than a temporary or transitory purpose or (2) domiciled in California.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-012

Kindergarten Through Community College Public Education Facilities Bond Act of 2016 [Ballot]

Mar 6, 2015 - The bonds are repaid using local property tax revenue. Since 1998, school districts have received voter approval to issue at least $75.2  billion in local facility bonds. (Because the state did not collect data for two years, the total likely is slightly higher.)
https://lao.ca.gov/BallotAnalysis/Initiative/2015-005

The California Safer Sex in the Adult Film Industry Act (Amendment #1-S) [Ballot]

Mar 3, 2015 - This measure would have the following major fiscal effects: Potentially reduced state and local tax revenue of millions or tens of millions of dollars per year. Likely state costs of a few million dollars annually to administer the law.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-004

No Blank Checks Initiative [Ballot]

Feb 27, 2015 - State general obligation bonds are guaranteed by the state government ’s full faith and credit and are generally repaid using the state ’s general tax revenues. Local general obligation bonds are typically funded by increased property taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-003

The California Nuclear Waste Act [Ballot]

Feb 26, 2015 - Tax revenues received by governments are affected by business profits, personal income, and taxable sales —all of which, in turn, are affected by what individuals and businesses pay for electricity. Increases in electricity rates due to the measure would also directly increase state and local government costs since they are large consumers of electricity.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-001

California Electrical Utility District Act [Ballot]

Feb 26, 2015 - In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/BallotAnalysis/Initiative/2015-002