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

These payments would go into the COSBTF. „ Authorizes state’s new regulatory unit to take certain enforcement actions, such as requiring unlicensed entities provide the names of people placing bets with them and blocking online access to these entities.
https://lao.ca.gov/handouts/crimjust/2022/Prop-27-081022.pdf

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

Increased State Regulatory Costs „ Increased state costs for state agencies (such as DOJ) to regulate in-person sports betting, possibly reaching the low tens of millions of dollars annually. These costs would depend mostly on how sports betting is regulated, such as what types of bets are not allowed. „ Some or all of these costs would be offset by CSWF revenues and tribal payments to the state that do not go into the CSWF.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

Online sports wagering. [Ballot]

Oct 20, 2021 - Authorizes Actions Against Illegal Online Sports Wagering. The measure imposes a 15  percent tax on people in California who illegally make online sports wagers. This tax is applied to the amount a person bets.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

^[PDF] Online sports wagering.

Authorizes Actions Against Illegal Online Sports Wagering. The measure imposes a 15 percent tax on people in California who illegally make online sports wagers. This tax is applied to the amount a person bets.
https://lao.ca.gov/ballot/2021/210494.pdf

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - There are three reasons these actions are now critical. First, the budget problem is now larger than anticipated, despite improvements in revenue, and the structural deficits are significant and growing.
https://lao.ca.gov/Publications/Report/5091

Gaming. [Ballot]

Dec 18, 2023 - For example, regulatory agencies can revoke gaming licenses or levy fines through administrative proceedings or through civil actions p ursued in the state trial courts. At the same time, CA DOJ, county district attorneys, and city attorneys can pursue criminal actions seeking fines or convictions for violations of the state ’s gaming laws.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - For example, regulatory agencies can revoke gaming licenses or levy fines through administrative proceedings or through civil actions p ursued in the state trial courts. At the same time, DOJ, county district attorneys, and city attorneys can pursue criminal actions seeking fines or convictions for violations of th e state ’s gaming laws.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Sports wagering. [Ballot]

Dec 18, 2023 - At minimum, these regulations must limit wagering to (1) bets made by people age of 21 and older; (2) professional or college sporting events that do not include animals other than horses; and (3) amateu r sporting events that do not include children under the age of 18.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

^[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, which would likely impact the reve- nues that states could generate from intrastate, online gambling.
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

An Update on California Competes [EconTax Blog]

Mar 10, 2023 - One potential interpretation is that the state is making high risk-high reward bets on businesses. While many of these bets do not pan out, the ones that do can be successful enough to yield overall benefits for the state.
https://lao.ca.gov/LAOEconTax/Article/Detail/771