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

It must also pay $10 million each time its license is renewed. Creates New Fund „ Requires deposit of sports betting payments into a new California Online Sports Betting Trust Fund (COSBTF). COSBTF revenues must first be used for state regulatory costs.
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.

Requires the racetracks pay the state 10 percent of sports bets made each day—after subtracting any prize payments—for deposit into a new California Sports Wagering Fund (CSWF). — Requirements on Tribal Casinos.
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] Authorization of Online Poker in California

This could make it more diffi cult for new California online Web sites to capture a share of the market in the near term. The state could allow simi- lar incentives for its games.  Games Offered. Legal poker Web sites would have to compete with existing illegal Web sites that have little or no limits on the types of games offered. 6L E G I S L A
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

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

Although the existence of multiple legal poker websites could promote competition, having too many sites could result in each site not having suffi cient players to facilitate poker games. Issue: Who Could Offer Online Poker?
https://lao.ca.gov/handouts/crimjust/2015/Authorizing-Online-Poker-California-Issues-Consideration062415.pdf

^[PDF] Overview of Gambling in California

State law authorizes wagering to occur on-site at the track, off-site at satellite facilities in California, online through advance deposit wagering, or at out-of-state locations that collect wagers on California horse races.
https://lao.ca.gov/handouts/crimjust/2019/Gambling-Overview-022619.pdf

Tribal gaming. [Ballot]

Dec 27, 2021 - Specifically, such tribes must pay 15  percent of sports wagering revenue into the TSW-RSTF and 10  percent into the CHMHF —a total of 25  percent. 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

^[PDF] A Review of the 2002 California Infrastructure Plan

We also suggest steps the Legislature could take to bet- ter evaluate capital outlay proposals and make its infrastructure funding decisions. ■ December 19, 2002 2 L E G I S L A T I V E A N A L Y S T ’ S O F F I C E A N L A O R E P O R T Acknowledgments Paul Guyer was the lead author of this report.
https://lao.ca.gov/2002/infrastructure/121902_infrastructure.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