^[PDF] Online sports wagering.

The measure also imposes a 10 percent tax on entities offering online sports wagering. This tax is applied to the amount of sports wagers made after deducting (1) any wagers made with free bets or promotional credits (such as a wager made with funds provided by a gaming operator to a player as a promotion), (2) players’ winnings and prizes, and (3) all federal gaming taxes.
https://lao.ca.gov/ballot/2021/210494.pdf

2009-10 Budget Analysis Series: Overview of the Governor’s Budget

Tax Package Differences. The plans differ most in their package of tax increases. The Governor ’s budget focuses on increases in the sales tax —1.5 cents in the rate and the addition of services to the tax base.
https://lao.ca.gov/2009/budget_overview/09-10_budget_ov.aspx

Use of Local Share of Gas Tax Revenues [Publication Details]

Jun 10, 2009 - Use of Local Share of Gas Tax Revenues [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2101

The 2021-22 Budget: Analysis of the Governor’s CalWORKs Proposals

Feb 3, 2021 - Following a major realignment of state and local responsibilities in 1991, some funds generated by a new sales tax and a portion of the vehicle license fee accrue to a special fund with a series of subaccounts which pay for a variety of health and human services programs and responsibilities.
https://lao.ca.gov/Publications/Report/4341

Federal Spending in California

Jan 18, 2017 - Most of the difference is attributable to differences in our estimates of grants spending and our inclusion of significant refundable tax credits as components of federal sp ending. While our estimate is not comparable with multi-state estimates, our approach does allow us to display spending amounts at a more detailed level and with more precision and detail than others.
https://lao.ca.gov/Publications/Report/3531/7

^[PDF] Overview of the 2002-03 May Revision

In response to this major deterioration, the Governor has significantly revised his January budget, propos- ing a wide range of new spending reductions, tax increases, expanded borrowing, and funding shifts.
https://lao.ca.gov/2002/may_revise/0502_may_revision.pdf

^[PDF] The Marijuana Control, Legalization and Revenue Act of 2014 (Amendment #1-S)

Harris 3 December 6, 2013 taxes. Revenues collected from recreational marijuana sales tax revenues would be deposited in a new special fund, the Public Benefit Fund. (We note that the State Constitution currently directs a portion of sales tax revenue for specific purposes, such as local public safety programs.
https://lao.ca.gov/ballot/2013/130606.pdf

Analysis of the 1995-96 Budget Bill: The Joint Venture Program

Franchise Tax Board data for 1993 (the most recent year availabl e) is incomplete, but so far shows very little use of the tax credit. Federal tax credits are also available to Joint Venture employers; the extent of their use and cost is also un known.
https://lao.ca.gov/analysis_1995/chd5240e.html

^[PDF] Cannabis and certain psychedelic drugs.

Cannabis-Related Taxes. Adult use cannabis is subject to state and local sales taxes. Both adult use and medicinal cannabis are subject to a 15 percent state excise tax, which generated over half a billion dollars in revenue in 2022-23.
https://lao.ca.gov/ballot/2023/230550.pdf

^[PDF] Rethinking California’s Reserve Policy

If reserves are insufficient to cover these shortfalls, the state must eventually: (1) raise taxes or (2) cut those services. This means that the more reserves the state has, the more it can mitigate the need for those cuts and tax increases.
https://lao.ca.gov/reports/2025/5028/Rethinking-Californias-Reserve-Policy-041025.pdf