The 2013-14 Budget: Overview of the May Revision [Publication Details]

May 17, 2013 - The 2013-14 Budget: Overview of the May Revision [Publication Details] Video Description: In the May Revision, the administration forecasts that weaker tax collections in the coming months will erode the vast majority of the $4.5 billion of unexpected tax revenues collected since January.
https://lao.ca.gov/Publications/Detail/2745

2000 Cal Facts State-Local Finances

Half of state revenues are from the personal income tax, while 30 percent are from sales and use taxes. The largest share of local taxes is from the property tax. Other local taxes include the business license tax, transient occupancy tax, motor vehicle license fee, and utility users ' tax.
https://lao.ca.gov/2000/calfacts/2000_calfacts_state-local.html

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Local Taxes. Local governments may impose or increase taxes (other than ad valorem property taxes) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a "general tax "), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090780.aspx

2007 Initiative Analysis: The McCauly-Rooker Wealth Tax and Ocean Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2008 ‑09 and 2009 ‑10) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2007/070636.aspx

2014 Initiative Analysis: California Brain Research and Tobacco Tax Act of 2014

File No. 14 ‑0005) that would increase the state’s cigarette excise tax from 87 cents to $1.87 per pack. Background Tobacco Taxes Existing State Excise Taxes. Current state law imposes excise taxes on the distribution of cigarettes and other tobacco products, such as cigars and chewing tobacco.
https://lao.ca.gov/ballot/2014/140042.aspx

2007 Initiative Analysis: The McCaley-Rooker Wealth Tax and Oceans Preservation Act

Offsetting these additional revenues would be reductions associated with various tax programs. The largest of these reductions involve the proposed refundable health ins urance tax credit, teacher tax credit, and property tax credit.
https://lao.ca.gov/ballot/2007/070091.htm

2008 Initiative Analysis: The McCauley-Rooker Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011 ‑12 and 2012 ‑13) as a result of the establishment of the wealth tax.
https://lao.ca.gov/ballot/2008/080821.aspx

Abusive Tax Shelters: Impact of Recent California Legislation

In the largest criminal tax cased ever filed, the IRS sued the firm of KPMG for developing false tax scenario s, filing fraudulent tax returns, and concealing various information from tax authorities.
https://lao.ca.gov/2006/abusive_tax_shelters/abusive_tax_shelters_012706.htm

2005 Initiative Analysis: Two-Thirds Vote Preservation Act of 2005

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 chan ging existing taxes.
https://lao.ca.gov/ballot/2005/050177.htm

^[PDF] Letter to Honorable Mark Leno on Corporation Tax Trends

The two largest taxes paid by businesses—property taxes and sales taxes—were each much larger than the total amount of state corporate income taxes. Corporation Tax as Percent of State Revenues The discussion at the hearing focused largely on the trend, over time, in the share of state revenues that come from the CT.
https://lao.ca.gov/letters/2014/Leno-Corporation-Tax-031314.pdf