Tribal gaming. [Ballot]

Dec 27, 2021 - This percent 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 tribe to a player as a promotion), (2)  all player winnings, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-039

Gaming. [Ballot]

Dec 18, 2023 - This percent 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 tribe to a player as a promotion), (2)  all player winnings, and (3)  all federal gaming taxes.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

^[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 3 Proposal Allows Tribes or Gambling Companies to Offer Online Sports Betting „ Changes the California Constitution and state law to allow online sports betting over the Internet and mobile devices.
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

^[PDF] Overview of Gambling in California

Authorized games can provide opportunities to instantly win (such as Scratcher games) or win by selecting numbers (such as SuperLotto Plus). Some games (such as Powerball) are multistate lottery games.
https://lao.ca.gov/handouts/crimjust/2019/Gambling-Overview-022619.pdf

^[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

^[PDF] Authorization of Online Poker in California

The Web site could be designed to make it easier to collect income taxes on net winnings. Currently, players using illegal Web sites have little incentive to report gambling winnings for tax purposes.
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

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

On the other hand, if the state were to require too large a share, such operators may not retain suffi cient funds to effectively compete with the operators of illegal websites.  Reporting of Winnings for Tax Purposes  Currently, players using illegal websites have little incentive to report gambling winnings for tax purposes.
https://lao.ca.gov/handouts/crimjust/2015/Authorizing-Online-Poker-California-Issues-Consideration062415.pdf

^[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

2003 Initiative Analysis: The Gaming Revenue Act of 2004

(These latter facilities do not have l ive 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, penalti es, and the collection of approximately 1 percent of the gross amount wagered at any licensed event.
https://lao.ca.gov/ballot/2003/031060.htm