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

L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 (Continued) Increased State Regulatory Costs „ Increased state costs to regulate online sports betting, possibly reaching the mid-tens of millions of dollars annually.
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.

The remaining 60 percent would be used for sports betting and gambling-related costs as well as other state spending priorities. L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 (Continued) Effects on Local Government Revenues „ Various potential impacts on local government revenues.
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

^[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

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - The 2026-27 Budget: California's Fiscal Outlook Executive Summary Not Safe to Bet Artificial Intelligence ( AI) Fueled Exuberance Is Sustainable. Both the California and U.S. economies currently face significant headwinds.
https://lao.ca.gov/Publications/Report/5091

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

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer. Yet the dot-com bubble hit California revenues worse because the bubble was concentrated in technology companies headquartered here.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer. Yet the dot-com bubble hit California revenues worse because the bubble was concentrated in technology companies headquartered here.
https://lao.ca.gov/LAOEconTax/article/Detail/852

^[PDF] Overview of Gambling in California

Text Margins Left align medium figures and tables here Large figure margin Large figure margin L E G I S L AT I V E A N A LY S T ’ S O F F I C E 7 Emerging Gambling Issues Available Revenues to Transfer to Tribal Nation Grant Fund (TNGF).
https://lao.ca.gov/handouts/crimjust/2019/Gambling-Overview-022619.pdf