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

The increase would depend mostly on how sports betting is regulated—such as the number of sports betting licenses approved, the type and number of betting options and events offered, and how much state enforcement is done.
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

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - Amid these conditions, California businesses have pared back hiring, resulting in no payroll job growth in the state so far this year. California consumers similarly are limiting spending, with sales of taxable goods flat over the last year.
https://lao.ca.gov/Publications/Report/5091

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

Online sports wagering. [Ballot]

Oct 20, 2021 - This includes developing regulations and licensing requirements, authorizing the list of events and bet types eligible for online sports wagering, and investigating abnormal wa gering activity (such as the “fixing ” of games).
https://lao.ca.gov/BallotAnalysis/Initiative/2021-017

Tribal gaming. [Ballot]

Dec 27, 2021 - The specific levels of authority that DOJ and CGCC would have over each tribe w ould depend on the type of authorization the tribe received. 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

Gaming. [Ballot]

Dec 18, 2023 - For tribes under the state law framework, the measure authorizes CGCC to develop and implement vario us regulations —such as the types of bets that can be offered, licensing requirements, and consumer protection requirements.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

The applicability of tax increases to the state’s constitutional requirements. [Ballot]

Jan 27, 2026 - Taxes are a type of revenue that can be used to support any public purpose. Nearly all of the General Fund ’s revenues are taxes. Some funds, like special funds, are also funded with taxes. Most others are funded with other types of charges, largely fees.
https://lao.ca.gov/BallotAnalysis/Initiative/2025-038

^[PDF] Online sports wagering.

For example, the measure prohibits the division from placing limits on the type or amount of free bets or promotional credits offered to individuals, as well as from specifying how odds are to be calculated.
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