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

Increased State Revenues „ Increased state revenues, possibly in the hundreds of millions of dollars but likely not more than $500 million annually, from sports betting payments and penalties. Some of this revenue would be new—such as from people making sports bets legally rather than illegally.
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

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - However, our Fiscal Outlook revenue forecast, shown in Figure  2 , reflects a smaller, temporary upgrade which reverses beginning in 2026 ‑ 27 —resulting in 2026 ‑27 revenues being in line with budget act estimates.
https://lao.ca.gov/Publications/Report/5091

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

Gaming. [Ballot]

Dec 18, 2023 - This measure amends the Constitution to authorize Native American tribes to offer in-person sports wagering beginning July 1, 2025 under the same conditions described above for on line sports wagering.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-030

^[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

Sports wagering. [Ballot]

Dec 18, 2023 - At minimum, state and/or local costs would likely increase to regulate sports wagering. At the same time, state and/or local revenues could increase due to required fees (such as regulatory fees), payments (such as a share of sports wagering revenues), or tax revenues from economic activity associated with sports wagering.
https://lao.ca.gov/BallotAnalysis/Initiative/2023-031

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

^[PDF] Authorization of Online Poker in California

For example, the type of bet or wager must be authorized by state law and cannot violate certain federal laws. In addition, rules and regulations must be adopted to prevent minors and non-state residents from partici- pating in online gambling.  At this time, there are bills pending in Congress to legalize online gambling across all states, which would likely impact the reve- nues that states could generate from intrastate, online gambling.
https://lao.ca.gov/handouts/state_admin/2010/Online_Poker_02_09_10.pdf

An Update on California Competes [EconTax Blog]

Mar 10, 2023 - In particular, given evidence supporting the effectiveness of the credits, it likely makes sense to align the structure of the grant program as closely as possible with the credit program. The grant program has most clearly deviated from the credit program on one dimension: the number and size of the awards.
https://lao.ca.gov/LAOEconTax/Article/Detail/771