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

However, betting would be banned on certain sports—such as high school games and games in which California college teams participate. — Requirements on Racetracks. Allows the state’s four privately operated racetracks to offer in-person sports betting to people 21 years of age and older.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

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

People 21 years of age and older in California, who are not on tribal lands, would be able to place bets no later than September 2023. „ Allows bets on athletic events (such as football games) and some non-athletic events (such as awards shows and video game competitions).
https://lao.ca.gov/handouts/crimjust/2022/Prop-27-081022.pdf

Online sports wagering. [Ballot]

Oct 20, 2021 - This tax is applied to the amount of sports wagers made after deducting (1)  any wagers made with free bets or promotional credits (such as a wager made with funds provided by a gaming operator to a player as a promotion), (2)  players ’ winnings and prizes, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Gaming. [Ballot]

Dec 18, 2023 - It also prohibits banking and percentage games played with cards, dice, or other devices for monetary benefit (such as roulette and craps). 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 - It also prohibits banking and percentage games played with cards, dice, or other devices for monetary benefit (such as roulette and craps). 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/2021-039

^[PDF] Online sports wagering.

This tax is applied to the amount of sports wagers made after deducting (1) any wagers made with free bets or promotional credits (such as a wager made with funds provided by a gaming operator to a player as a promotion), (2) players’ winnings and prizes, and (3) all federal gaming taxes.
https://lao.ca.gov/ballot/2021/210494.pdf

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

^[PDF] The Gaming Revenue Act of 2004

(These latter facilities do not have live racing; instead, they allow betting on televised races occurring elsewhere in the world.) The state receives revenue from the horse racing activities from license fees, penalties, and the collection of approximately 1 percent of the gross amount wagered at any licensed event.
https://lao.ca.gov/ballot/2003/031060.pdf

^[PDF] Overview of Gambling in California

Authorization of Sports Betting. The Federal Professional and Amateur Sports Protection Act (PAPSA) of 1992 was previously interpreted to prohibit most state and local governments from authorizing wagering on nearly all sports.
https://lao.ca.gov/handouts/crimjust/2019/Gambling-Overview-022619.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