2011 Initiative Analysis: 2012 Automobile Insurance Discount Act (Amendment #1-S)

Insurance Premium Tax. Insurance companies doing business in California currently pay an insurance premium tax instead of the state corporation tax. The premium tax is based on the amount of insurance premiums earned in the state each year for automobile insurance as well as for other types of insurance coverage.
https://lao.ca.gov/ballot/2011/110461.aspx

^[PDF] A proposed statutory initiative related to the cultivation, use, possession, and sale of marijuana.

In addition, the measure states that the Legislature could place excise taxes on the retail sale of recreational marijuana products. Under the measure, any excise tax on retail sales, or any combination of such taxes, would be initially limited to 10 percent of the retail price of marijuana products.
https://lao.ca.gov/ballot/2015/150419.pdf

^[PDF] Control, Regulate, and Tax Adult Use of Marijuana Act (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/2015/150593.pdf

^[PDF] California's Enterprise Zone Programs

The number of employees claimed to be employed on tax returns grew from 24,190 to 103,999 between 1999 and 2008. In 2008, 36,976 were claimed as “new” employees.  In 2008, the hiring and sales tax credits resulted in $274 million of reduced corporation tax revenues for the state.  Substantial Benefi ts for Large Businesses.
https://lao.ca.gov/handouts/econ/2011/CA_EZ_2_7_11.pdf

State Spending Plan for 1996-97 - Chapter 2

The below-average growth in transportation spending reflects the modest increases in transportation-related tax revenues, which occurred despite the gas-tax increas es approved by voters in 1990.
https://lao.ca.gov/1996/100796_spend_plan/96spendplan_ch2.html

LAO 2006 Budget Analysis: General Government Overview

Tax Relief and Local Government Payments The state provides tax relief-both as subventions to local governments and as direct payments to eligible taxpayers-through a number of different programs. The major programs in this area are homeowners’ property tax relief, various tax assistance programs for senior citizens, and open space property tax subventions.
https://lao.ca.gov/analysis_2006/general_govt/gen_01_ov_anl06.html

The 2020-21 Budget: Overview of the California Spending Plan (Final Version)

Oct 5, 2020 - First, the federal government approved the state ’s recently reauthorized managed care organization (MCO) tax for the period of January 1, 2020 t hrough June 30, 2023. Revenues from the new MCO tax offset about $1. 7  b illion in General Fund spending in Medi ‑Cal in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4263

Why Have Sales Taxes Grown Slower Than the Economy? - Why Have Sales Taxes Grown Slower Than the Economy? [Video]

Why Have Sales Taxes Grown Slower Than the Economy? - Why Have Sales Taxes Grown Slower Than the Economy? [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Have Sales Taxes Grown Slower Than the Economy?
https://lao.ca.gov/Videos/Player?playlistId=77

^[PDF] The 2013-14 Budget: Transportation Proposals

What is the Fuel Tax Swap? Swap Eliminated Sales Tax on Gasoline, Increased Excise Tax. Prior to 2010-11, the state charged a sales tax on gasoline, which was dedicated to certain transportation programs.
https://lao.ca.gov/analysis/2013/transportation/transportation-proposal/transportation-proposals-022113.pdf

^[PDF] Options for a State Earned Income Tax Credit

As the name suggests, the EITC is a federal tax credit. This means that its value is used to reduce a taxpayer’s final federal income tax liability, after computing taxable income and then applying the relevant tax rates.
https://lao.ca.gov/reports/2014/finance/state-eitc/options-state-eitc-121814.pdf