^[PDF] The Charity and Business Wagering Equality Act of 1998

Additional Local Tax Revenue. The measure permits local jurisdictions to tax up to 1 percent of the drop from the machines. Thus, this measure could result in additional tax revenue to local jurisdictions in the tens of millions of dollars annually.
https://lao.ca.gov/ballot/1998/980131_INT.pdf

^[PDF] Overview of Proposition 1 and Assessment of Behavioral Health Continuum Infrastructure Program

The commission also provided independent monitoring of how counties spent their allocations from the millionaire’s tax, with data received from the Department of Health Care Services (DHCS). Under Proposition 1.
https://lao.ca.gov/handouts/Health/2025/Proposition-1-Overview-040725.pdf

^[PDF] Funding Water-Related Activities

Impose charge based on potential contaminant, such as chemicals (for example, on pesticides). „ Water Use Tax. Impose tax on consumers, for example 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/2019/Water-Related-Activities-043019.pdf

^[PDF] Refocusing the Workers’ Compensation Subsequent Injury Program

The SIBTF tax on employers has grown rapidly, but nevertheless understates the true future cost of claims already filed. Current employer tax amounts understate the program’s full cost because taxes are owed on processed claims and the state’s processing capacity has not kept pace with incoming claims, leading to a backlog of more than 25,000 claims.
https://lao.ca.gov/reports/2025/5062/Refocusing-Workers-Compensation-Subsequent-Injury-Program-071025.pdf

^[PDF] Overview of State Housing Spending

. — State Low-Income Housing Tax Credit Program. The state Low-Income Housing Tax Credit Program provides tax credits to builders of rental housing affordable to low-income households. The program was created to promote private investment in affordable housing for low-income Californians.
https://lao.ca.gov/handouts/socservices/2023/State-Housing-Spending-022823.pdf

Evaluating the Policy Trade-Offs in ARB's Cap-and-Trade Program

Use of Revenues Derived From Allowances Background on Fees and Taxes. Proposition 26 (November 2010) expanded the definition of what constitutes a tax and a tax increase so that more proposals would require approval by two –thirds of the Legislature (or, in some cases, by local voters).
https://lao.ca.gov/reports/2012/rsrc/cap-and-trade/cap-and-trade-020912.aspx

LAO Other Government Areas

LAO Other Government Areas General Government All Years20252024202320222021202020192018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All
https://lao.ca.gov/Policy-Areas?areaId=5&category=0&year=0&page=12

2000 Budget Analysis: General Government Depts #3

FRANCHISE TAX BOARD (1730) The Franchise Tax Board (FTB) is one of the state's major tax collecting agencies. The board's primary responsibility is to administer California's Personal Income Tax and Ba nk and Corporation Tax laws.
https://lao.ca.gov/analysis_2000/general_govt/gen_depts3_anl00.html

California's Tax Gap [Publication Details]

Mar 1, 2005 - California's Tax Gap [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/1290

The 2011-12 Budget: Overview of the May Revision [Publication Details]

May 19, 2011 - On the other hand, the Legislature has other options to address the reduced budget shortfall, including adoption of alternative tax proposals, additional program reductions, and selected fund transfers and internal borrowing.
https://lao.ca.gov/Publications/Detail/2482