^[PDF] Proposition 27: Allows Online and Mobile Sports Wagering Outside Tribal Lands. Initiative Constitutional Amendment and Statute.

A gambling company must pay $100 million when its five-year license is approved. It must also pay $10 million each time its license is renewed. Creates New Fund „ Requires deposit of sports betting payments into a new California Online Sports Betting Trust Fund (COSBTF).
https://lao.ca.gov/handouts/crimjust/2022/Prop-27-081022.pdf

The 2020-21 Spending Plan: Tax Changes

Oct 5, 2020 - The budget package expanded eligibility for the EITC and YCTC to taxpayers who do not have a Social Security Number and instead use an Individual Taxpayer Identification Number (ITIN) to file their tax return.
https://lao.ca.gov/Publications/Report/4270

^[PDF] Authorization of Online Poker in California

For example, the type of bet or wager must be authorized by state law and cannot violate certain federal laws. In addition, rules and regulations must be adopted to prevent minors and non-state residents from partici- pating in online gambling.  At this time, there are bills pending in Congress to legalize online gambling across all states,
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

Online sports wagering. [Ballot]

Oct 20, 2021 - Gaming companies would be required to pay a one-time initial license fee of $100  million and a license renewal fee of $10  million every five years. The measure also imposes a 10  percent tax on entities offering online sports wagering.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

^[PDF] Proposition 26: Allows In-Person Roulette, Dice Games, Sports Wagering on Tribal Lands. Initiative Constitutional Amendment and Statute.

Cardrooms pay state and local fees and taxes—such as $24 million each year generally for state regulatory costs and around $100 million each year to cities in which they are located. — Horse Racing Betting.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

^[PDF] Authorizing Online Poker In California: Issues For Consideration

Revenue generated from (1) existing players betting more than they otherwise would or (2) individuals that currently do not play online poker would be offset, to an unknown extent, by a reduction in existing state revenues.
https://lao.ca.gov/handouts/crimjust/2015/Authorizing-Online-Poker-California-Issues-Consideration062415.pdf

^[PDF] Online sports wagering.

Gaming companies would be required to pay a one-time initial license fee of $100 million and a license renewal fee of $10 million every five years. The measure also imposes a 10 percent tax on entities offering online sports wagering.
https://lao.ca.gov/ballot/2021/210494.pdf

Gaming. [Ballot]

Dec 18, 2023 - Since 1999, 80 out of over 100 federally recognized tribes in California have negotiated tribal-state compacts with the state or have been i ssued federal gaming regulations. (We note that not all of these tribes currently operate casinos.)
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - Since 1999, 78 out of over 100 federally recognized Indian tribes in California have negotiated tribal-state compacts with the state or have been issued federal gaming regulations. (We note that not all of these tribes currently operate casinos.)
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Sports wagering. [Ballot]

Dec 18, 2023 - Key details of the bill and/or compacts that could significantly impact the magnitude of the fiscal effects include: the specific sports wagering activities which are authorized (such as whether both in-person and online sports wagering are permitted as well as the types of games that may be bet upon), the regulatory structure adopted, and the specific payments required.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031