^[PDF] 1962 Budget Analysis: Transmittal

General Fund Revenues (Millions) Sales and Use Tax _____________________ _ Personal Income Tax __________________ _ Bank and 'Corporation Tax _____________ _ Inheritance and Gift Tax _______________ _ Insurance Tax __ . ______________________ _ Cigarette Tax _________________________ _ Alcoholic
https://lao.ca.gov/analysis/1962/01_transmittal_1962.pdf

2002-03 Budget Analysis: General Government, Overview

Tax Collection Programs The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state's personal income tax (PIT) and the bank and corporation tax (BCT).
https://lao.ca.gov/analysis_2002/general_govt/gen_1_ov_anl02.htm

The 2019-20 May Revision: Opportunity Zones [Publication Details]

May 11, 2019 - The Governor proposes to allow state tax benefits for investments in alternative energy or affordable housing in communities designated as Opportunity Zones under a new federal program.
https://lao.ca.gov/Publications/Detail/4038

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

LAO Economy and Taxes

Report Abusive Tax Shelters: Impact of Recent California Legislation Format: HTML January 27, 2006 - In recent years, the prevalence of illegal or “abusive” tax shelters (ATS) has increased dramatically.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=14

What Fiscal Incentive Do Cities Face?

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/fslide19.html

California’s Local Fiscal Foundation

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/fslide21.html

Summary: Three Cracks in Fiscal Foundation

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/fslide24.html