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

Provides New Ways to Reduce Illegal Online Sports Betting „ Creates new ways to reduce illegal online sports betting, such as (1) requiring people who place online sports bets with any unlicensed entity to pay the state a penalty equal to 15 percent of the amount that they bet and (2) authorizing a $1,000 penalty for each day this money is not paid.
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.

About 40 percent of CSWF money would likely be used to meet this higher minimum spending amount. The remaining 60 percent would be used for sports betting and gambling-related costs as well as other state spending priorities.
https://lao.ca.gov/handouts/crimjust/2022/Proposition-26-081022.pdf

Tribal gaming. [Ballot]

Dec 27, 2021 - 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

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

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

1996-97 Budget Analysis: State Administration, Part I

Identifying Permanent and Real Savings. If more performance reviews of state agencies are conducted, we believe that it is important that the Legislature understand how much of the proposed savings are in fact permanent and real.
https://lao.ca.gov/analysis_1996/a96h1.html

^[PDF] 2000 Cal Facts: STATE–LOCAL FINANCES

Rate is de- pendent on type of racing and bet, and where the wager is placed. Insurance 2.35% Insurers are subject to the gross premiums tax in lieu of all other taxes except property taxes and business license fees.
https://lao.ca.gov/2000/calfacts/2000_calfacts_state-local.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

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

^[PDF] 1998 Cal Facts: California's Fiscal Structure

Rate is de- pendent on type of racing and bet, and where the wager is placed. Insurance 2.35% Insurers are subject to the gross premiums tax in lieu of all other taxes except property taxes and business license fees.
https://lao.ca.gov/1998/1998_calfacts/1998_calfacts_fiscal_structure.pdf