2005 Initiative Analysis: Fair Minimum Wage Act of 2005

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050140.htm

2005 Initiative Analysis: Fair Minimum Wage Act of 2005

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050143.htm

^[PDF] Options for Funding Water-Related Activities

Impose charge based on potential contaminant such as chemicals (for example, on pesticides).  Water Use Tax. Impose tax on consumers based on amount of water used. Revenues could be allocated by state or maintained at local level where generated.  Broad Special Tax.
https://lao.ca.gov/handouts/resources/2016/Options-Funding-Water-Related-Activities-030816.pdf

2005 Initiative Analysis: California Fair Minimum Wage Initiative (version 2). (Amendment #1-S)

Spe cifically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average income ta x rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050843.htm

^[PDF] Overview of EDD and ALRB Programs

The ETP is funded by a tax on employers for each employee covered under the UI program. Tax Collection. The EDD is one of the largest tax collection agencies in the nation, collecting payroll taxes for the UI, DI, and ETP programs, and over two-thirds of the state’s PIT collections.
https://lao.ca.gov/handouts/socservices/2013/Overview_EDD_ALRB_3_12_13.pdf

^[PDF] The 2018-19 Budget: California's Fiscal Forecast

California, for example, may be disproportionately affected by proposed changes to the state and local tax deduction, but the state’s economy also could benefit from other parts of the plan . Changes to the federal tax code also could affect the administration of state tax laws, and this could lead to proposals for legislation to conform California’s tax laws to some of the federal changes . • CHIP.
https://lao.ca.gov/reports/2017/3718/fiscal-outlook-111517.pdf

^[PDF] 2000 Budget Perspectives and Issues: An Overview State Expenditures

For ex- ample, it is the major funding source for K-12 and higher education; health and social services programs; youth and adult correctional programs; and tax relief. As discussed in “Part Three,” the General Fund is primarily funded from tax revenues, with the state’s three largest taxes accounting for 93 percent of the total.
https://lao.ca.gov/analysis_2000/2000_pandi/part4a/pandi_pt4a_2000.pdf

^[PDF] Initiative LetterAlternative process for local governments to assess fees for flood control, stormwater management, water, and sewer services (Amendment No. 1).

Flood control services are sometimes funded in part through property assessments.  Special Taxes. A tax is called a “special” tax if its revenues are used for specific purposes. Special taxes are sometimes used to fund water-related services.
https://lao.ca.gov/ballot/2015/150659.pdf

^[PDF] An Overview: Transportation Infrastructure Proposals and Their Financing

About 43 percent of the funding would be provided from existing resources such as state and federal gas tax revenues. One of the larger new sources of funding for the plan, is $9 billion for transportation derived from extended or new local transportation sales tax measures.
https://lao.ca.gov/handouts/transportation/2006/Transportation_Infrastructure_Proposals_013006.pdf

2009 Initiative Analysis: The Regulate, Control, and Tax Cannabis Act of 2010 (Amendment #1-S)

Imposition and Collection of Taxes and Fees. The measure permits local governments to impose general, excise, or transfer taxes, as well as benefit assessments and fees, on authorized marijuana-related activities.
https://lao.ca.gov/ballot/2009/090512.aspx