^[PDF] State and Local Finance

ADDITIONALLY, SCHOOLS WOULD BE AUTHORIZED TO LEVY ADDITIONAL TAXES (OTHER THAN SALES OR PROPERTY TAXES) TO COMPLEt~ENT THEIR OTHER SOURCES OF STATE AND LOCAL FUNDING. o DEDICATE THE PROCEEDS OF t CENT OF THE STATE SALES TAX AND 2 PERCENT OF THE STATE PERSONAL INCOME TAX TO FINANCE COMMUNITY COLLEGE APPORTIONMENTS.
https://lao.ca.gov/reports/1983/state_and_local_finance.pdf

^[PDF] 1780 / TAX RELIEF Item 9100 HOMEOWNERS'

1780 / TAX RELIEF Item 9100 HOMEOWNERS' PROPERTY TAX RELIEF-Continued Because the homeowners' exemption is fixed at $7,000 of full value, state costs for this program are not affected by changes in property values or the limits on assessed value growth set by Proposition 13.
https://lao.ca.gov/analysis/1982/13_tax_relief_1982.pdf

^[PDF] Initiative Statute: Provides Funding for Programs to Reduce Greenhouse Gas Emissions by Increasing Tax on Personal Income Over $2 Million

L E G I S L AT I V E A N A LY S T ’ S O F F I C E 2 Background California Personal Income Taxes „ The state collects a personal income tax on income earned within the state. Last year, the personal income tax raised over $120 billion in revenue.
https://lao.ca.gov/handouts/resources/2022/Initiative-Statute-ZEV-and-Wildfire-Activities-053122.pdf

^[PDF] The Control, Regulate and Tax Marijuana Act

The measure states that the Legislature could not change the 25 percent supplemental sales tax rate or authorize any additional taxes on marijuana until 2022. All revenue from the supplemental sales tax would be deposited in a new special fund, the Marijuana Tax Fund.
https://lao.ca.gov/ballot/2013/130740.pdf

2013 Initiative Analysis: The Control, Regulate and Tax Marijuana Act

The measure states that the Legislature could not change the 25  percent supplemental sales tax rate or authorize any additional taxes on marijuana until 2022. All revenue from the supplemental sales tax would be deposited in a new special fund, the Marijuana Tax Fund.
https://lao.ca.gov/ballot/2013/130740.aspx

Summary of LAO Findings and Recommendations on the 2012-13 Budget

We believe our forecasts are consistent with the small expected statewide increase in these tax bases. In addition, the Facebook IPO apparently will generate significant tax deductions for the company, which will effectively reduce federal tax revenues and tax revenues in various states below what they otherwise would be.
https://lao.ca.gov/laoapp/budgetlist/PublicSearch.aspx?PolicyAreaNum=70&KeyCol=596&Yr=2012

^[PDF] The 2012-13 Budget: Overview of the May Revision

Revised Tax Initiative Proposal Is Centerpiece of Governor’s Plan. In March, the Governor introduced a revised temporary tax initiative with lower sales and use tax (SUT) rates and higher PIT rates on higher-income Californians.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

LAO 2004 Budget Analysis: Employment Development Department (7100)

These deficits are projected to occur despite the use of the F+ tax schedule in 2004 and 2005. Tax Rate Schedules . During 2001 and 2002, tax rate schedule C was in effect, and the average tax rate was about 2.5  percent for California employers.
https://lao.ca.gov/analysis_2004/general_govt/gen_19_7100_anl04.htm

^[PDF] Cultivation, use, possession, and sale of marijuana

The measure states that medical marijuana is exempt from sales taxes and, in some cases, excise taxes. Revenues collected from the excise taxes would be deposited in a new special fund—the Statewide Cannabis Tax Collection Account.
https://lao.ca.gov/ballot/2015/150267.pdf

^[PDF] The cultivation, possession, and sale of marijuana. (Amendment #1)

State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150560.pdf