^[PDF] Overview of Proposition 98 Budget Proposals

. „ The increases reflect upward revisions to estimates of General Fund revenue and local property tax revenue. „ The state is required to make one-time payments to “settle up” to the higher guarantee in both years.
https://lao.ca.gov/handouts/education/2020/Proposition-98-Proposals-030520.pdf

^[PDF] Financing Water Projects

These are paid off from the state’s General Fund, which is largely supported by tax revenues. These bonds take two forms. The majority are general obligation (GO) bonds. These must be approved by the voters and their repayment is guaranteed by the state’s general taxing power.
https://lao.ca.gov/handouts/resources/2007/Financing_Water_Projects_100407.pdf

Supplemental Report 1996-97 Fiscal Year

Item 1730-001-0001--Franchise Tax Board 1. Computing System Redesign. The Franchise Tax Board shall provide the Legislative Analyst's Office and the appropriate fiscal committees of the Legislature semi-annual reports beginning September 1, 1996 and March 1, 1997 regarding the accrual of tax revenues attributable to the redesign of the Bank and Corporation Tax computing system.
https://lao.ca.gov/1996/070796_sup_report/1996_supplemental_report2.html

^[PDF] Microsoft Word - 140436.docx

State general obligation bonds are guaranteed by the state government’s full faith and credit and are generally repaid using the state’s general tax revenues. Local general obligation bonds are typically funded by increased property taxes.
https://lao.ca.gov/ballot/2014/140436.pdf

^[PDF] Update California: Economic and Budget Developments

Tax receipts closely related to current eco- nomic activity-in particular personal income tax withholding and corporation tax prepay- ments-are up significantly in 1995 from the prior year, suggesting that employment, wages, and profits are continuing to expand in this state.
https://lao.ca.gov/reports/1995/update_california_7-1995.pdf

^[PDF] State's Fiscal Outlook Brightens

In addition, there were moderate gains in sales and use taxes and in corporate income taxes. Qom;.ed w-:: the cumulative gain in revenues o 30smlnion relative to the budget estimate that wJk; experienced tb,ro11gh Mar.ch, the April gain for the major taxes brou~t cumulative 1996-97 revenues to about'® mjll jo(iabove the January bud- get estimate.
https://lao.ca.gov/reports/1997/update_california_5-1997.pdf

2002 Initiative Analysis: California Workers’ Livable Wage Initiative

Second, the increased product prices for goods produced by minimum wage workers could leave consumers with less income available to spend on other goods, thereby reducing sales taxes from them. Third, the probable reduction in overall economic activity discussed above would lower collections from a variety of tax sources.
https://lao.ca.gov/ballot/2002/020028_INT.htm

Proposition 26: School Facilities. Local Majority Vote. Bonds, Taxes.

Bonds, Taxes. School Facilities. Local Majority Vote. Bonds, Taxes. Initiative Constitutional Amendment and Statute. Background Property Taxes The California Constitution limits property taxes to 1 percent of the value of property.
https://lao.ca.gov/ballot/2000/26_03_2000.html

^[PDF] California's Fiscal Outlook: Proposition 98 Briefing

This growth is caused by:  Rising property values.  Growth in property tax revenues associated with the dissolution of redevelopment agencies.  The expiration of the “triple fl ip” in 2016-17. (The end of the triple fl ip results in property tax revenues shifting back from cities and counties to schools and colleges.)
https://lao.ca.gov/handouts/education/2013/Fiscal-outlook-Prop98-briefing-112013.pdf

Reconsidering the Optional Single Sales Factor

Other States’ Use of Optional Formulas State tax systems that allow firms to choose their apportionment methods are not common, and little evidence is available on the impact of allowing firms to choose.
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.aspx