2005 Initiative Analysis: The Education Funding Protection Act

Background Article XIIIB of the State Constitution places annual limits on the appropriations of tax proceeds that can be made by the state, school districts, and local governments in Califor nia. The annual spending limit for each jurisdiction is based on the amount of appropriations in 1978 ‑79 (the base year), as adjusted each year for population growth and cost-of-living factors.
https://lao.ca.gov/ballot/2005/050052.htm

^[PDF] Responsible Gaming and Population Segment Investment

For instance, to the extent that the district resulted in increased taxable economic activity (above what otherwise would have occurred) in the surrounding areas, governments would receive increased tax revenues (from the income, sales, and property taxes, for example).
https://lao.ca.gov/ballot/2005/050115.pdf

2005 Initiative Analysis: Preschool for All Act

Revenue Provisions The initiative includes provisions that would generate additional income tax revenue and designate it solely for the new preschool program. Personal Income Tax Provisions. Under current law, the maximum marginal personal income tax rate is 9.3  percent, and it generally applies to individuals with taxable income over $40,000 and to married couples with taxable income over $80,000.
https://lao.ca.gov/ballot/2005/050658.htm

2005 Initiative Analysis: California Marriage Protection Act

For the receipt of federal benefits or for federal tax purposes, current federal la w only recognizes marriage between a man and a woman. State Laws. The State Constitution currently does not define marriage.
https://lao.ca.gov/ballot/2005/050732.htm

^[PDF] California Flat Tax

BACKGROUND Major State Taxes The state raises about $115 billion in tax revenues each year, primarily through three main sources. The state levies a personal income tax (PIT) on the California income of individuals.
https://lao.ca.gov/ballot/2007/070642.pdf

^[PDF] Initiative Letter

However, this term has meaning in other parts of state government and law including the state income tax as well as public higher education admissions and tuition. In its administration of California’s state income tax, the Franchise Tax Board defines a nonresident to be any individual who is not (1) present in California for other than a temporary or transitory purpose or (2) domiciled in California.
https://lao.ca.gov/ballot/2015/150208.pdf

^[PDF] Groundwater Preservation and Water Consumer Awareness Act of 2015

BACKGROUND Sales and Use Taxes and Excise Taxes. California’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages—including bottled water—are currently exempt from California’s state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150257.pdf

^[PDF] Proposed statutory initiative that would increase excise taxes on the distribution of cigarettes and other tobacco products. It also creates a new excise tax on the distribution of electronic cigarett

Tobacco and E-Cigarette Taxes Tobacco products are subject to state and federal excise taxes, and state and local sales and use taxes. In contrast, e-cigarettes are currently not subject to state and federal excise taxes but are subject to state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150289.pdf

^[PDF] Proposed statutory initiative to create a statewide public electrical utility.

In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/ballot/2015/150467.pdf

^[PDF] 1,000 percent sales tax on political advertisements.

1,000 percent sales tax on political advertisements. Pursuant to Elections Code Section 9005, we have reviewed the proposed constitutional initiative to impose a 1,000 percent sales tax on political advertisements (A.G.
https://lao.ca.gov/ballot/2015/150484.pdf