2004-05 Budget Perspectives and Issues: State Fiscal Picture

Corporation Taxes ($0.5  Billion to $1.5  Billion). The state is facing large potential near-term corporation tax revenue losses related to a legal challenge involving the state's treatment of dividend income received by corporate taxpayers (see discussion regarding Farmer Bros.
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_1_anl04.htm

LAO 2004 Budget Analysis: Evaluating Future Economic Development Program Proposals

Programs focused on increasing business activity should, in theory, affect state tax revenues. In fact, TTCA program evaluations often presented data claiming additional state tax revenue in excess of program costs to demonstrate program effectiveness.
https://lao.ca.gov/analysis_2004/general_govt/gen_05_cc_ttca_anl04.htm

LAO 2006 Budget Analysis: Judicial Branch (0250)

The purpose of the SAL is to provide a limit on annual spending for state and local government appropriations from tax revenues. Every year, the SAL is adjusted to account for changes in the cost-of-living (COLA) a nd population using the following specific measures: The COLA measure is defined to be the percent change in the state’s per-capita personal income.
https://lao.ca.gov/analysis_2006/crim_justice/cj_02_0250_anl06.html

^[PDF] 2009-10 Budget Analysis Series: Transportation

The SHA is funded mainly by an 18 cent per gallon tax on gasoline and diesel fuel (referred to as the gas tax) and truck weight fees. Revenues to the PTA come from a portion of the state sales tax on diesel fuel and gasoline.
https://lao.ca.gov/analysis_2009/transportation/trans_anl09.pdf

^[PDF] Marriage Equality (version 4)

Particularly in the near term, this could increase revenues to state and local governments (primarily sales tax revenues). Over Hon. Edmund G. Brown Jr. 2 October 30, 2009 the longer run, however, this measure would likely have little fiscal impact on state and local governments.
https://lao.ca.gov/ballot/2009/090612.pdf

^[PDF] The Local Voter Control & Government Accountability Act

The Constitution refers to these taxes as “special taxes” and requires local governments to obtain approval from two-thirds of their voters before imposing or increasing them. The most common taxes imposed as a special tax include sales, business license, utility us- ers, hotel, and parcel taxes.
https://lao.ca.gov/ballot/2009/090644.pdf

^[PDF] Repeal Corporate Tax Loopholes Act (Amendment #1-NS)

Any potential adverse effects on the economy and state and local tax revenues might be offset by the benefits of the public services or reductions in other taxes that would be funded by the revenue from repealing these provisions.
https://lao.ca.gov/ballot/2009/090661.pdf

^[PDF] Public Employee Pension Reform Act (Amdt. #1NS)

For some part-time, temporary, and seasonal employees, this measure’s prohibition on enrollment in state or local defined benefit pension systems would result in new requirements for public employers to make payments either to the federal Social Security program or an alternative retirement program, as allowed by federal tax laws and regulations.
https://lao.ca.gov/ballot/2011/110298.pdf

^[PDF] The Nuclear Waste Act of 2011

Tax revenues received by governments are affected by business profits, personal income, and taxable sales—all of which in turn are affected by what individuals and businesses pay for electricity. Increases in electricity rates due to the measure would also directly increase state and local government costs since they are large consumers of electricity.
https://lao.ca.gov/ballot/2011/110306.pdf

^[PDF] Health Insurer Accountability Act of 2012

California levies a gross premiums tax on insurers. California levies a corporate income tax on certain health plans based on their net income. Revenues from both taxes are deposited into the state General Fund.
https://lao.ca.gov/ballot/2011/110711.pdf