^[PDF] Taxpayer Protection Act of 2006

BACKGROUND INFORMATION State Taxes and Fees Taxes. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in net aggregate increases in revenues from imposing new taxes or changing existing taxes.
https://lao.ca.gov/ballot/2005/050596.pdf

2005 Initiative Analysis:Evans Child Protection Act

The alcohol beverage tax is estimated to raise $315  million in 2005 ‑06. In addition, the sales tax is levied on the sale of alcoholic beverages. The excise tax is included in the tax base on which the sales tax is calculated.
https://lao.ca.gov/ballot/2005/050655.htm

2005 Initiative Analysis: Voters' Right to Protect Marriage Initiative (version 5)

(The law af fects matters such as the receipt of federal benefits and federal taxes.) State Laws. The State Constitution currently does not define marriage. Under current California statute, only marriage between a man and a woman is valid and recognized.
https://lao.ca.gov/ballot/2005/050833.htm

2005 Initiative Analysis: Tobacco Tax, Disease Prevention and Children's Health Insurance Act of 2006 (version 1)

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050848.htm

^[PDF] Cultivation, use, possession, and sale of marijuana.

The measure also states that existing sales and use taxes shall not be applied to marijuana sold for medical use. The measure, however, authorizes the Legislature to impose new excise taxes on marijuana sold for recreational or medical use.
https://lao.ca.gov/ballot/2015/150479.pdf

^[PDF] Personal income taxes and funding for education and health programs.

Personal income taxes and funding for education and health programs. Pursuant to Elections Code Section 9005, we have reviewed a proposed constitutional initiative regarding personal income taxes (income taxes) and funding for education and health programs (A.G.
https://lao.ca.gov/ballot/2015/150519.pdf

^[PDF] Retirement benefits for state and local governmental employees in California (Amendment No.1).

(In addition to the 1.45 percent tax towards Medicare, high earners pay an additional 0.9 percent of pay on earnings above a certain threshold; however, the employer does not pay this additional tax.)
https://lao.ca.gov/ballot/2015/150536.pdf

^[PDF] General obligation bonds for water programs and projects. (Amendment No. 1).

In addition, local governments pay for projects using other sources, including state funds, federal funds, and local taxes. While most people get their water from these public water agencies, about one-sixth of Californians get their water from private water companies.
https://lao.ca.gov/ballot/2015/150568.pdf

^[PDF] Child Care Realignment

The budget would raise a net of $8.2 billion in new taxes to fund the shift of a like amount of primarily health and social services responsibilities, including child care, to local governments. The tax increases consist of: One cent increase in the sales tax.
https://lao.ca.gov/handouts/Education/2003/Realignment_041003.pdf

^[PDF] Overview of Special Session Proposals: Education Budget

.  No longer attributes Proposition 42 gas-tax revenues toward Proposition 98 (roughly $800 million savings).  Does not shift redevelopment agency revenues to schools in 2010-11 (roughly $300 million cost).
https://lao.ca.gov/handouts/education/2010/Overview_of_Education_Budget_11910.pdf