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

This analysis includes a description of the proposition and its fiscal effects. L E G I S L AT I V E A N A LY S T ’ S O F F I C E 2 Background Sports Betting „ State law currently bans sports betting in California.
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.

A U G U S T 1 0 , 2 0 2 2 L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 LAO Role in the Initiative Process Fiscal Analysis Prior to Signature Collection „ State law requires our office to work with the Department of Finance to prepare a joint impartial fiscal analysis of each initiative before it can be circulated for signatures.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount a person bets. Additionally, the measure authorizes DOSBC to take va rious enforcement actions, including requiring people making such bets to register with DOSBC, requiring entities illegally offering online sports wagering to disclose the names of people who make wagers with them, and blocking access to illegal sites accepting sports wagers.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - This report gives the Legislature our independent estimates and analysis of the state ’s General Fund budget condition with the goal of helping lawmakers prepare for the 2026 ‑27 budget process. As always, our Fiscal Outlook evaluates the budget ’s condition based on current law and policy both at the state and federal level.
https://lao.ca.gov/Publications/Report/5091

^[PDF] Online sports wagering.

This tax is applied to the amount a person bets. Additionally, the measure authorizes DOSBC to take various enforcement actions, including requiring people making such bets to register with DOSBC, requiring entities illegally offering online sports wagering to disclose the names of people who make wagers with them, and blocking access to illegal sites accepting sports wagers.
https://lao.ca.gov/ballot/2021/210494.pdf

^[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

Gaming. [Ballot]

Dec 18, 2023 - Banking games generally involve players betting against the “house, ” who is a participant in the game with an interest in the outcome, and percentage games generally involve the house receiving a percentage of the money involved in the game.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

Tribal gaming. [Ballot]

Dec 27, 2021 - For those under the state law framework, the measure authorizes CGCC to develop and implement various regulations —such as the types of bets that can be offered, licensing requirements, and consumer protection requirements.
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

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