^[PDF] Voting requirements for increasing state revenues through taxes or fees, and to various budget-related matters

Provisions of the Initiative The measure amends the Constitution in the following manner with respect to taxes and fees: 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/2003/030541.pdf

^[PDF] Overview of the 1995-96 May Revision

As shown in Figure 3: • Sales and use taxes are down $407 million. • Remaining revenues are up $343 million, including bank and corporation taxes (up $295 million). Reasonableness of the Revenue Forecast.
https://lao.ca.gov/reports/1995/overview_of_the_1995-96_may_revision.pdf

^[PDF] Funding for Transportation Programs: Issues and Challenges

Funding comes from sales tax on diesel fuel and a portion of sales tax on gaso- line, including “spillover” revenue—net revenue from 4.75 percent sales tax on gasoline in excess of 0.25 percent sales tax on all other goods.
https://lao.ca.gov/handouts/transportation/2008/Transportation_funding_issues_04_02_08.pdf

2009 Initiative Analysis: Common Sense Act of 2010

As noted earlier, this measure authorizes state and local governments, as well as the federal government, to tax the manufacture, sale, and use of marijuana, such as through an excise tax. The amount of additional revenues generated from an excise tax would depend upon whether the Legislature and local governments choose to adopt an excise
https://lao.ca.gov/ballot/2009/090516.aspx

^[PDF] How High? Adjusting California’s Cannabis Taxes

Adjusting California’s Cannabis Taxes Type of Tax Recommended? Best Taxed Event and Point of Collection Recommended Rate Based on weight of harvested plants Basic Ad Valorem
https://lao.ca.gov/reports/2019/4125/4125-factsheet.pdf

Budget Reserve Proposals [Publication Details]

Feb 27, 2014 - California’s state tax system is highly volatile, and the state has a poor track record of setting aside reserves when times are good to help balance the budget during later economic downturns. Designing a constitutional rainy-day fund mechanism, however, involves many complexities that require detailed consideration by the state’s leaders.
https://lao.ca.gov/Publications/Detail/2959

LAO Publications

LAO Publications April 23, 2015 - Presented to Senate Budget and Fiscal Review Subcommittee No. 1 on Education Report The 2015-16 Budget: Cigarette Tax and Licensing Programs Format: HTML April 22, 2015 - California imposes excise taxes on cigarettes and on other tobacco products such as cigars and chewing tobacco.
https://lao.ca.gov/Publications?page=117&year=0&productid=0&categoryid=0

^[PDF] The Transportation Funding Protection Act of 2006 (version 2)

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/2005/050902.pdf

^[PDF] UPDATE DECEMBER ECEMBER 1997

These months in- clude both the last quarterly payments toward 1997 tax liabilities for individuals and corpora- tions, and tax receipts related to retail sales during the key Christmas shopping period.
https://lao.ca.gov/1997/cal_update/dec_97_calupdate.pdf

^[PDF] The Transportation Funding Protection Act of 2006 (version 1)

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/2005/050901.pdf