^[PDF] Expands Requirement for Supermajority Approval to Enact New Revenue Measures. Initiative Constitutional Amendment.

The largest local government revenue source is the property tax, which raises $60 billion annually. Other local taxes include sales taxes, utility taxes, and hotel taxes. In addition, local government budgets are funded through fees and other charges.  Vote Thresholds for Increasing Local Taxes and Fees.
https://lao.ca.gov/handouts/state_admin/2018/Revenue_Measures_061318.pdf

2004 Recommended Legislation Transportation

2004 Recommended Legislation Transportation Increase and Index the State Gas Tax Recommendation Increase the state excise tax on gasoline and diesel fuel to provide a stable funding source to replace Proposition  42 revenue and index the tax to prevent erosion of the tax's value over time.
https://lao.ca.gov/2004/rec_legislation/2004_recleg_transportation.htm

^[PDF] "School Choice Amendment"

County offices of education would also have additional oversight costs to verify the enrollment data of scholarship-redeeming private schools. We estimate that state and local administration expenses would total in the low tens of millions of dollars annu- ally.
https://lao.ca.gov/ballot/1999/990287_INT.pdf

^[PDF] The 2020-21 Budget: The Fiscal Outlook for Schools and Community Colleges

In these years, changes in property tax revenue do not offset General Fund spending.) Our lower property tax estimate mainly reflects reductions in the amount of associated funding shifted from cities, counties, and other local governments to schools and community colleges.
https://lao.ca.gov/reports/2019/4113/outlook-schools-CC-112019.pdf

Revenue Volatility in California

Increase Reliance on Alternative Taxes An alternative approach to directly changing treatment of capital gains or modifying the PIT tax rate structure would be to retain the current basic PIT structure but "rebalance " the state's portfolio of taxes away from the PIT and toward other taxes.
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.htm

LAO 2006 Budget Analysis: Franchise Tax Board (1730)

LAO 2006 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2006-07 Budget Bill Legislative Analyst's Office February 2006 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies.
https://lao.ca.gov/analysis_2006/general_govt/gen_09_1730_anl06.html

^[PDF] Effects of Cigarette Taxes on Smoking Behavior

Other Effects of Cigarette Taxes
https://lao.ca.gov/handouts/localgov/2015/Cigarette-Taxes-121715.pdf

1999-00 Perspectives and Issues: Perspectives on State Revenues

The differe nce is primarily related to legislative and voter-approved changes which have raised various special funds taxes. These include the voter approval of gasoline tax increases in 1990 , the creation of the one-half-cent Local Revenue Fund sales tax in 1991, and voter approval of a one-half-cent sales tax for local public safety in 1993.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3a_pandi99.html

^[PDF] Overview of Transportation Funding

Gasoline Excise Taxes: Revenues and Uses a Figure does not include other statewide and local taxes. State and Federal Gasoline Taxesa 2013-14 State “Swap” Excise Tax (21.5 cents) State Base Excise Tax (18 cents) Federal Excise Tax (18.4 cents) Base Price 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 13, 2013 LAO 70 YEARS OF SERVICE  State Base Sales Tax.
https://lao.ca.gov/handouts/transportation/2013/Trans_Funding_03_13_13.pdf

^[PDF] Trial Court Funding

In recent years, the state's support of the Trial Court Funding Program has become increasingly dependent on revenues transferred to the state from local governments, which, in turn, have been redistributed back to counties.
https://lao.ca.gov/1993/reports/trial_court_funding_0393_reprint.pdf