^[PDF] The 2019-2020 Budget: Tax Conformity

Lastly, a broader tax base also usually results in a more horizontally equitable tax structure, with fewer groups receiving preferential treatment. . . . But Tax Laws Should Have a Clear Rationale. While greater simplicity, improved tax administration, and a broader tax base are good reasons for conforming to
https://lao.ca.gov/reports/2019/3959/tax-conformity-030619.pdf

Proposition 8 [Ballot]

Nov 6, 2018 - Changes to State Tax Revenues. To the extent the measure ’s rebate provisions operate to reduce the net income of CDC owner/operators, the measure would likely reduce the amount of income taxes that for-profit owner/operators are required to pay to the state.
https://lao.ca.gov/BallotAnalysis/Proposition?number=8&year=2018

^[PDF] California Brain Research and Tobacco Tax Act of 2014

California Brain Research and Tobacco Tax Act of 2014 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.pdf

^[PDF] Taxes [V-1]

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 gov- ernment 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.pdf

^[PDF] California's First Film Tax Credit Program

The Franchise Tax Board (FTB), which administers corporation and personal income taxes, is unable to easily track the transfer, assignment, and use of most film tax credits because many taxpayers do not file electronically.
https://lao.ca.gov/reports/2016/3502/First-Film-Tax-Credit-Prog-092916.pdf

^[PDF] 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 changing existing taxes.
https://lao.ca.gov/ballot/2005/050177.pdf

^[PDF] The McCauley Pension Recovery Act

While the proposed excise tax is not technically a tax on current income, the outcome is similar (especially since this measure allows the excise tax to be paid over time). As a result, the excise tax may not survive a legal chal- lenge.
https://lao.ca.gov/ballot/2009/090203.pdf

A Ten-Year Perspective: California Infrastructure Spending

On rare occasions, school districts also use parcel tax measures to raise funds for school facilities. School parcel taxes require approval by two –thirds of the district's voters. Since 2000, four school districts have approved parcel taxes dedicating some portion of the funds for modernization or expansion of school facilities.
https://lao.ca.gov/reports/2011/stadm/infrastructure/infrastructure_082511.aspx

^[PDF] Supplemental Report of the 2003 Budget Act

Lassen Lodge Forest Fire Station—Relocate Facility. The budget provides $4,028,000 for preliminary plans, working drawings, and construction to relocate the Lassen Lodge Forest Fire Station in Tehama County.
https://lao.ca.gov/2003/supp_report/supp_rpt_2003_budget_act.pdf

STATE & LOCAL FINANCE -- FISCAL OVERVIEW

The state also collects a variety of other taxes and fees, including fish and game taxes, regulatory taxes and fees, and fees and charges to cover the cost of services to the publ ic. At the local government level, property taxes are by far the largest source of tax revenues.
https://lao.ca.gov/1995/010195_calguide/cgslf2.html