34
tax would be required to raise as much revenue as a one percent increase of the sales tax (Deddeh
1987). Raising the gas tax by twenty cents per gallon was out of the question for the legislature
because it would have more than doubled the existing gas tax! But, as outlined above, the state
needed revenue, thus the legislature chose the local option sales tax.
Table 7
Political Attitudes Regarding Increasing Sales Taxes
“Let’s suppose that the state needed to raise additional money and taxes had to be raised. I am
going to read you a number of things that could be done as a means of raising more money and I
would like you to tell me whether you favor or oppose each one.” Increase Sales Taxes
Year
Favor
Strongly
Favor
Somewhat
Favor
Total
Oppose
Strongly
Oppose
Somewhat
Oppose
Total
1980
%
9.1
%
24.3
%
33.4
%
43.4
%
22.1
%
65.5
1981
10.1
28.0
38.1
40.5
20.7
61.2
1982
13.3
34.5
47.8
31.7
19.2
50.9
1986
7.9
29.3
37.2
39.0
21.4
60.4
SOURCE: The Field Institute. Field (California) Polls. 1980-1982, 1986.
Public opinion regarding increasing sales taxes during the 1980s was a little more
favorable than increasing the state’s gas tax. As Table 7 exhibits, public support for increasing
sales taxes as a method of increasing revenue ranged between 33.4% and 47.8% for the years
surveyed by the California Poll. Opposition to increasing sales taxes was not as strong as it was
for increasing the state’s gasoline tax, especially for those who strongly opposed increasing sales
taxes or the gas tax. Those who strongly opposed increasing sales taxes ranged from 39% to
43.4% while those who strongly opposed increasing the gas tax ranged from 38% to 58.1% (see
Table 6). Overall, public support for increasing sales taxes was stronger than for increasing the
state’s gas tax. While many legislators would have preferred not having to raise taxes at all, they
realized the local option sales tax approach was the lesser of two evils and adopted it as their
method by which additional transportation revenues could be generated.
Convention