1998-99 Perspectives and Issues: Perspectives on State Revenues Part I

This is largely a result of tax law changes affecting the special funds. The voter approval of gasoline tax increases in 1990, the creation of the one-half cent Local Re venue Fund sales tax in 1991, and voter approval of a one-half cent sales and use tax for local public safety in 1993, have significantly added to the special funds revenue totals.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues1_pandi98.html

LAO 2009-10 Budget Analysis Series: General Government: Increase Tax Revenues Without Proposed IT System

Direct FTB to Use Existing Tax Return Data to Increase Tax Revenues. Most PIT tax returns —68 percent or 10.4 million —and 16 percent (229,000) of business entity tax returns were filed electronically in 2007.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09003005.aspx

The 2011-12 Budget: Achieving General Fund Relief From Transportation Funds [Publication Details]

Jan 25, 2011 - However, the passage of ballot measures in November 2010 potentially undoes portions of the tax swap package. In response to these ballot measures, the Governor’s January 2011-12 budget proposes statutory changes to recapture the use of transportation funds to help balance the state’s budget.
https://lao.ca.gov/Publications/Detail/2405

^[PDF] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

In 2017, 1.6 million businesses were subject to the minimum franchise tax. Figure 1 (see next page) shows the number of business tax filers of each type and the amounts of minimum franchise tax paid in 2017.
https://lao.ca.gov/reports/2020/4207/min-franchise-tax-exemption-032320.pdf

^[PDF] Taxpayer Protection Act of 2010 (V-2)

Local Taxes. Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) 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/2009/090808.pdf

^[PDF] Volatility of California’s Personal Income Tax Structure

Volatility of California’s Personal Income Tax Structure Volatility of California’s Personal Income Tax Structure MAC TAYLOR • L E G I S L A T I V E A N A L Y S T • SEPTEMBER 2017 ExEcutivE Summary The personal income tax (PIT) is the state government’s most important revenue source.
https://lao.ca.gov/reports/2017/3703/volatility-Cal-PIT-structure-092817.pdf

^[PDF] Ask Us First Taxpayer Protection Act of 2010

This has been interpreted to allow measures that do not result in a net increase in state taxes to be adopted by majority vote. For example, a measure that results in higher taxes for some taxpayers but an equal (or larger) reduction in taxes levied on other tax- payers would not result in an aggregate increase in taxes.
https://lao.ca.gov/ballot/2009/090846.pdf

^[PDF] Proposition 35: Provides Permanent Funding for Medi-Cal Health Care Services. Initiative Statute.

This tax is called the Managed Care Organization Provider Tax (“MCO tax”). „ Currently, it charges plans based on the number of people to whom they provide health coverage, including those in Medi-Cal.
https://lao.ca.gov/handouts/health/2024/Proposition-35-081324.pdf

^[PDF] Difference Between LAO and DOF K-14 Property Tax Estimates

Difference Between LAO and DOF K-14 Property Tax Estimates L E G I S L A T I V E A N A L Y S T ’ S O F F I C E June 2, 2008 Excludes Property Taxes to Excess Tax Districts (Dollars in Billions) Difference Between LAO and DOF K-14 Property Tax Estimates LAO DOF 2006-07 K-14 property taxes received $13.8 $13.8
https://lao.ca.gov/handouts/localgov/2008/Difference_K_14_6_2_08.pdf

^[PDF] The High Quality Classroom Act.

A portion of the additional revenue raised from the property tax increase would backfill losses to the General Fund resulting from declines in personal income tax and corporation tax revenues. These revenue declines would occur as a result of larger tax deductions associated with the increased property tax payments by commercial property owners.
https://lao.ca.gov/ballot/2005/050054.pdf