^[PDF] Proposed statutory initiative related to the cultivation, sale, and use of cannabis.

Reduction in State and Local Tax Revenues Due to Limits on Taxes. The measure would result in lower state and local tax revenues, likely in the mid-to-high hundreds of millions of dollars annually. This net reduction in tax revenue is driven primarily by two factors.
https://lao.ca.gov/ballot/2019/190529.pdf

^[PDF] Proposed statutory initiative related to the cultivation, sale, and use of cannabis.

Reduction in State and Local Tax Revenues Due to Limits on Taxes. The measure would result in lower state and local tax revenues, likely in the mid-to-high hundreds of millions of dollars annually. This net reduction in tax revenue is driven primarily by two factors.
https://lao.ca.gov/ballot/2019/190530.pdf

2004 Initiative Analysis: California Budget Deficit Prevention Act

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2004/040635.htm

LAO 2009-10 Budget Analysis Series: Prop 98 Education Programs: Cash Management

As a result of the property tax due dates, districts receive virtually no property tax revenues until the middle of the fiscal year. Dealing With District Cash Shortages School and community college districts generally face cash flow shortages at certain times in the fiscal year, primarily as a result of the property tax payment schedule.
https://lao.ca.gov/analysis_2009/education/ed_anl09004004.aspx

How Does California’s Local Government Fiscal Base Rate?

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide12.html

Instead, Local Fiscal System Encourages Cities and Counties to

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide18.html

Transportation Investment Fund

The TIF will expire June 30, 2006, and these gasoline sales tax revenues will thereafter remain in the General Fund and will be available for vari ous transportation and nontransportation purposes. Fiscal Effect The measure would transfer on a permanent basis beginning 2006-07, state gasoline sales tax revenues that are deposited in the General Fund to transportation-related purposes.
https://lao.ca.gov/ballot/2001/010467_INT.htm

2005 Initiative Analysis: The Transportation Funding Protection Act of 2006 (version 4)

Background Fuel Taxes and Motor Vehicle Fees and Taxes. Under Article XIX of the State Constitution, the use of revenue from certain motor vehicle related fees and taxes is restricted to transportation purposes only.
https://lao.ca.gov/ballot/2005/050904.htm

^[PDF] Voting requirements for increasing state revenues through taxes or fees

Provisions of the Initiative The measure amends the Constitution in the following manner: Voting Requirements for Tax Increases. The measure affirms that any change in taxes enacted for the purpose of increasing revenues from an existing tax or a newly established tax requires a vote of two-thirds of the Legislature.
https://lao.ca.gov/ballot/2003/030521.pdf

^[PDF] "After School Education and Gang Prevention Act"

PROPOSAL This measure: • Increases—beginning July 1, 2001—the sales tax by 0.1 percentage point and the use tax by 0.1 percentage point. • Appropriates the funds from these tax increases for grants to public and non- profit agencies for after-school enrichment programs and for gang risk-preven- tion programs.
https://lao.ca.gov/ballot/1999/990410_INT.pdf