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Taxable Sales In California (Sales & Use Tax) During 2016 Fifty-Sixth Annual Report CALIFORNIA STATE BOARD OF EQUALIZATION SEN. GEORGE RUNNER (RET.) First District Lancaster FIONA MA, CPA Second District San Francisco JEROME E. HORTON Third District Los Angeles County DIANE L. HARKEY Fourth District Orange County BETTY T. YEE State Controller David J. Gau Executive Director

ET.) In California - boe.ca.gov · 2016 Taxable transactions in California totaled Measured in constant dollars, 2016 taxable $649.1 billion in 2016. This was an increase of sales

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Taxable Sales

In California

(Sales & Use Tax)

During 2016

Fifty-Sixth Annual Report

CALIFORNIA STATE BOARD OF EQUALIZATION

SEN. GEORGE RUNNER (RET.)

First District

Lancaster

FIONA MA, CPA

Second District

San Francisco

JEROME E. HORTON Third District Los Angeles County

DIANE L. HARKEY

Fourth District

Orange County

BETTY T. YEE

State Controller

David J. GauExecutive Director

Taxable Sales in California is a quarterly report on retail sales activity in California, as

measured by transactions subject to sales and use tax. The report includes data about statewide

taxable sales by type of business as well as data about taxable sales in all California cities and

counties.

The following factors should be considered when using these data:

1. Total taxable transactions do not necessarily indicate the gross sales of stores dealing

in taxable items. Only sales subject to sales or use tax are tabulated; excluded are

sales for resale, sales of nontaxable items such as food for home consumption and

prescription medicines, and taxable sales disclosed by Board audits.

2. Some businesses dealing primarily in nontaxable activities, such as services,

manufacturing, contracting, or wholesaling, either sell some merchandise that is

subject to sales tax or use some items that were purchased ex-tax and on which use

tax must be paid. Such transactions are included in the tabulations.

3. Data are compiled by type of store but cannot be broken down by commodity.

4. Businesses are classified according to their principal line of merchandise or service.

Readers are invited to submit comments and suggestions designed to improve this

publication to:

State Board of Equalization

Research & Statistics Section

450 N Street, MIC:67

P.O. Box 942879

Sacramento, CA 94279-0067

TAXABLE SALES IN CALIFORNIA 2016

Taxable transactions in California totaled Measured in constant dollars, 2016 taxable

$649.1 billion in 2016. This was an increase of sales increased by 3.2 percent. The California

$15.2 billion, or 2.4 percent, from taxable sales Taxable Sales Deflator showed an inflation rate

in 2015. of -0.8 percent for the year.

2016 Taxable Sales by Quarter

Growth in Actual Dollars Compared to Growth in Constant Dollars

Quarter

Taxable Transactions Percent Change From Prior Year in

Amount (Dollars) Percent of

Total

Actual

Dollars

Constant Value

Dollars

California Taxable

Sales Deflator

January-March $151,082,185,156 23.3% 3.2% 4.4% -1.1%

April-June $163,814,868,075 25.2% 2.2% 3.4% -1.2%

July-September $164,671,639,673 25.4% 1.8% 2.8% -1.0%

October- $169,510,678,101 26.1% 2.5% 2.2% 0.3%

December

Annual $649,079,371,005 100.00% 2.4% 3.2% -0.8%

1

List of Tables

Table Page 1 Statewide Taxable Sales, By Type of Business ........................................... 32 Taxable Sales, By County ........................................................................... 4

Taxable Sales, By City ................................................................................ 5

To see the expanded web version of the Taxable Sales Report, please visit www.boe.ca.gov. TheTaxable Sales Report webpage, http://www.boe.ca.gov/news/tsalescont15.htm, contains detailedinformation by type of business for counties, cities, unincorporated areas, and unallocated sales.

Table3 Taxable Sales in California Counties by Type of Business4 Taxable Sales in California Cities by Type of Business5 Taxable Sales in Unincorporated Areas, by Type of Business6 Taxable Sales Allocated Countywide, by Type of Business

Notice

Beginning in 2015, the outlet counts in this report show the number of outlets that were active during the reporting period. Retailers that operate part-time are now tabulated with store retailers. Industry-level data for 2015 are not comparable to that of prior years; therefore, we will not publish year-over year percentage changes until 2016.

2

TABLE 1. STATEWIDE TAXABLE SALES, BY TYPE OF BUSINESS, 2016

Per capita taxable

transactions a/

Number of Percent

outlets in 2012

2016Taxable transactions Percent of change from

NAICS Type of business Amount total year to year 2016 2015

Retail and Food Services

441 Motor Vehicle and Parts Dealers 35,439 $84,225,652,029 12.98 4.8 $2,156.33 $2,056.41

44111 New Car Dealers 2,565 62,567,019,467 9.64 4.1 1,601.83 1,538.48

44112 Used Car Dealers 8,784 9,502,557,945 1.46 10.2 243.28 220.71

4412 Other Motor Vehicle Dealers 2,885 4,345,787,708 .67 6.9 111.26 104.04

4413 Automotive Parts, Accessories and Tire Stores 21,205 7,810,286,909 1.20 3.5 199.96 193.18

442 Furniture and Home Furnishings Stores 20,410 12,790,040,930 1.97 5.1 327.45 311.48

4421 Furniture Stores 9,123 8,208,835,274 1.26 4.2 210.16 201.59

4422 Home Furnishings Stores 11,287 4,581,205,656 .71 6.7 117.29 109.89

443 Electronics and Appliance Stores 25,161 17,120,029,935 2.64 4.7 438.30 418.45

444 Building Material and Garden Equipment and 18,259 35,238,332,762 5.43 4.9 902.16 860.01Supplies

4441 Building Material and Supplies Dealers 11,753 31,870,670,109 4.91 4.7 815.95 778.77

4442 Lawn and Garden Equipment and Supplies Stores 6,506 3,367,662,653 .52 6.1 86.22 81.24

445 Food and Beverage Stores 35,221 27,678,056,007 4.26 2.0 708.61 694.47

44511 Supermarkets and Other Grocery Stores 11,014 19,290,666,387 2.97 1.4 493.88 486.68

44512 Convenience Stores 5,755 2,933,516,368 .45 0.1 75.10 75.04

4452 Specialty Food Stores 11,182 1,138,397,674 .18 9.6 29.14 26.59

4453 Beer, Wine, and Liquor Stores 7,270 4,315,475,578 .66 4.0 110.48 106.18

446 Health and Personal Care Stores 41,108 13,163,568,763 2.03 6.5 337.01 316.46

44611 Pharmacies and Drug Stores 9,426 7,128,964,377 1.10 2.9 182.51 177.24

44612-44619 Health and Personal Care Stores 31,682 6,034,604,386 .93 10.9 154.50 139.23

447 Gasoline Stations 10,179 43,273,082,077 6.67 -10.2 1,107.87 1,233.72

448 Clothing and Clothing Accessories Stores 106,575 39,698,156,197 6.12 3.3 1,016.34 983.79

4481 Clothing Stores 81,183 31,333,395,766 4.83 3.1 802.19 777.69

4482 Shoe Stores 5,929 4,433,695,975 .68 5.6 113.51 107.45

4483 Jewelry, Luggage, and Leather Goods Stores 19,463 3,931,064,456 .61 2.0 100.64 98.65

451 Sporting Goods, Hobby, Musical Instruments, 36,193 11,441,555,505 1.76 0.9 292.92 290.27Book Stores

45111 Sporting Goods Stores 11,538 5,402,968,992 .83 3.5 138.33 133.66

45112-45114 Hobby, Toy and Musical Instrument Stores 13,936 4,126,266,944 .64 -0.5 105.64 106.16

4512 Book Stores and News Dealers 10,719 1,912,319,569 .29 -3.0 48.96 50.45

452 General Merchandise Stores 27,025 48,255,569,497 7.43 -0.2 1,235.43 1,238.02

453 Miscellaneous Store Retailers 187,503 19,617,819,990 3.02 -1.2 502.25 508.11

4531 Florists 6,666 568,050,490 .09 1.8 14.54 14.27

45321 Office Supplies and Stationery Stores 2,625 3,895,012,119 .60 -3.3 99.72 103.08

45322 Gift, Novelty, and Souvenir Stores 33,910 1,886,169,587 .29 5.1 48.29 45.94

4533 Used Merchandise Stores 31,735 967,536,752 .15 2.9 24.77 24.06

4539 Other Miscellaneous Store Retailers 112,567 12,301,051,042 1.90 -1.8 314.93 320.76

454 Nonstore Retailers 57,405 11,717,406,778 1.81 22.9 299.99 243.95

722 Food Services and Drinking Places 111,249 78,494,623,434 12.09 6.2 2,009.60 1,891.15

7223 Special Food Services 17,478 3,733,239,931 .58 12.3 95.58 85.09

7224 Drinking Places (Alcoholic Beverages) 3,072 1,652,377,206 .25 9.0 42.30 38.81

722511 Full-Service Restaurants 36,247 39,880,429,582 6.14 5.7 1,021.01 966.05

722513-722515 Limited-Service Eating Places 54,452 33,228,576,715 5.12 6.1 850.71 801.20

Total Retail and Food Services 711,727 442,713,893,904 68.21 2.6 11,334.26 11,046.31

All Other Outlets .00 0.00

11 Agriculture, Forestry, Fishing and Hunting 4,543 827,103,313 .13 -2.3 21.18 21.66

21 Mining, Quarrying, and Oil and Gas Extraction 520 507,278,833 .08 -21.8 12.99 16.60

22 Utilities 805 799,320,573 .12 -19.0 20.46 25.24

23 Construction 16,744 11,197,941,209 1.73 -6.6 286.69 306.96

31 - 33 Manufacturing 69,540 42,884,239,579 6.61 0.7 1,097.91 1,090.35

42 Wholesale Trade 112,891 74,743,923,139 11.52 2.0 1,913.58 1,875.04

48 - 49 Transportation and Warehousing 5,404 2,076,466,950 .32 5.8 53.16 50.23

51 Information 9,759 9,233,916,081 1.42 -5.3 236.40 249.52

52 Finance and Insurance 2,568 1,645,427,372 .25 1.1 42.13 41.65

53 Real Estate and Rental and Leasing 20,039 24,686,920,531 3.80 9.3 632.03 578.06

54 Professional, Scientific, and Technical Services 49,281 6,198,444,176 .95 4.8 158.69 151.32

55 Management of Companies and Enterprises 155 61,638,492 .01 38.3 1.58 1.14

56 Administrative and Support and Waste 15,268 3,194,800,996 .49 7.9 81.79 75.79Management and Remediation Services

61 Educational Services 9,419 1,083,232,685 .17 1.0 27.73 27.45

62 Health Care and Social Assistance 10,072 1,401,378,900 .22 4.3 35.88 34.37

71 Arts, Entertainment, and Recreation 16,852 3,526,730,162 .54 3.5 90.29 87.24

721 Accommodation 2,886 4,284,745,184 .66 3.2 109.70 106.24

81 Other Services (except Public Administration) 77,910 9,599,886,319 1.48 4.4 245.77 235.38

92 Public Administration 1,648 695,860,374 .11 17.2 17.82 15.19

Others Others 152 7,716,222,233 1.19 5.0 197.55 188.03

Total All Other Outlets 426,456 206,365,477,101 31.79 2.0 5,283.32 5,177.46

Total All Outlets 1,138,183 $649,079,371,005 100.00 2.4 $16,617.58 $16,223.76

NOTE: Detail may not compute to total due to rounding.

a/ Per capita taxable sales were derived by dividing annual 2016 self-assessed taxable sales by the population estimates of the State Department of Finance for July 1, 2016.

3

TABLE 2. TAXABLE SALES, BY COUNTY, 2016

Number of outlets in 2016 Taxable transactionsOutlets: Sales:

Outlets: Outside Sales: Outside

Incorporated incorporated Outlets: Outlets: Incorporated incorporated Sales: Sales:

County cities cities Unallocated Total cities cities Unallocated b/ Total

Alameda 42,396 2,301 102 44,799 $25,711,616,404 $829,570,658 $4,417,292,810 $30,958,479,872

Alpine 0 84 0 84 0 12,620,301 44,534,918 57,155,219

Amador 750 759 13 1,522 137,219,741 242,877,601 68,398,047 448,495,389

Butte 5,283 2,076 22 7,381 2,418,151,776 333,899,553 449,247,038 3,201,298,367

Calaveras 215 1,998 16 2,229 66,631,233 233,372,028 79,488,199 379,491,460

Colusa 403 231 1 635 164,117,318 159,856,847 56,196,493 380,170,658

Contra Costa 20,971 3,046 47 24,064 12,521,363,236 960,058,767 2,443,169,513 15,924,591,516

Del Norte 275 302 6 583 107,347,040 83,591,014 55,391,233 246,329,287

El Dorado 1,830 4,878 52 6,760 776,224,021 1,011,006,429 397,576,227 2,184,806,677

Fresno 16,859 3,344 327 20,530 10,838,176,259 1,544,041,603 1,691,028,389 14,073,246,251

Glenn 650 319 3 972 238,972,715 80,657,086 73,631,182 393,260,983

Humboldt 3,091 2,392 44 5,527 1,342,631,233 552,554,318 233,145,869 2,128,331,420

Imperial 3,082 454 21 3,557 1,754,778,590 330,001,064 374,203,921 2,458,983,575

Inyo 422 392 6 820 164,745,596 122,331,073 62,619,589 349,696,258

Kern 11,971 6,401 184 18,556 8,302,032,981 3,836,955,469 1,746,654,554 13,885,643,004

Kings 1,839 412 40 2,291 1,165,533,305 313,203,306 243,770,539 1,722,507,150

Lake 662 1,253 14 1,929 247,485,221 236,945,927 108,296,042 592,727,190

Lassen 313 344 3 660 134,060,793 78,017,628 121,373,062 333,451,483

Los Angeles 290,659 19,438 1,198 311,295 129,654,557,772 5,454,870,902 19,098,904,383 154,208,333,057

Madera 1,483 1,569 64 3,116 781,640,721 488,958,816 270,925,511 1,541,525,048

Marin 9,050 1,833 58 10,941 3,930,493,369 420,304,985 694,986,197 5,045,784,551

Mariposa 0 689 12 701 0 169,093,917 31,633,420 200,727,337

Mendocino 1,626 2,466 53 4,145 759,089,805 505,730,008 160,122,781 1,424,942,594

Merced 3,032 1,080 55 4,167 1,794,812,419 585,702,482 399,841,859 2,780,356,760

Modoc 156 217 3 376 41,580,807 16,309,838 35,743,924 93,634,569

Mono 475 232 4 711 182,859,390 48,349,723 49,406,744 280,615,857

Monterey 8,385 3,281 59 11,725 4,981,383,834 921,708,985 762,843,370 6,665,936,189

Napa 4,487 2,087 25 6,599 2,058,606,013 919,914,087 425,376,118 3,403,896,218

Nevada 2,435 2,629 20 5,084 880,501,173 207,683,948 246,212,331 1,334,397,452

Orange 109,543 2,560 374 112,477 54,520,649,031 655,634,104 7,335,138,590 62,511,421,725

Placer 9,289 3,878 60 13,227 6,571,169,522 1,341,371,345 1,008,350,922 8,920,891,789

Plumas 101 1,249 2 1,352 17,672,049 124,053,089 79,050,255 220,775,393

Riverside 51,282 6,163 326 57,771 27,939,090,974 2,473,289,392 3,818,763,501 34,231,143,867

Sacramento 24,307 12,440 168 36,915 13,091,328,034 6,868,169,733 3,225,001,342 23,184,499,109

San Benito 1,104 432 5 1,541 380,544,321 161,738,584 122,168,663 664,451,568

San Bernardino 51,425 5,857 260 57,542 30,192,932,600 2,725,175,379 4,063,585,593 36,981,693,572

San Diego 82,478 12,355 602 95,435 45,697,496,834 2,376,743,482 7,333,626,230 55,407,866,546

San Francisco 30,382 0 44 30,426 16,072,533,551 0 3,324,769,440 19,397,302,991

San Joaquin 11,640 2,861 181 14,682 7,874,564,492 1,521,501,941 1,526,204,724 10,922,271,157

San Luis Obispo 7,461 4,200 63 11,724 3,437,900,381 962,627,607 618,970,180 5,019,498,168

San Mateo 19,924 1,903 72 21,899 11,729,655,343 1,446,450,731 2,482,467,249 15,658,573,323

Santa Barbara 10,965 3,344 101 14,410 5,314,088,345 653,214,478 893,899,180 6,861,202,003

Santa Clara 48,444 1,901 174 50,519 34,690,131,108 401,309,227 6,740,228,454 41,831,668,789

Santa Cruz 5,170 4,662 59 9,891 2,230,026,208 932,214,272 449,033,950 3,611,274,430

Shasta 5,531 2,839 15 8,385 2,308,350,838 330,429,351 319,277,009 2,958,057,198

Sierra 20 113 1 134 3,101,494 8,245,222 10,123,370 21,470,086

Siskiyou 1,508 883 43 2,434 364,501,324 76,363,141 136,461,817 577,326,282

Solano 8,857 539 12 9,408 6,119,882,782 182,286,065 889,929,517 7,192,098,364

Sonoma 13,476 6,687 215 20,378 6,415,053,474 1,563,976,086 1,023,505,973 9,002,535,533

Stanislaus 8,601 2,506 129 11,236 5,619,465,620 1,865,469,734 1,186,689,149 8,671,624,503

Sutter 1,723 437 7 2,167 1,192,635,368 275,164,436 158,524,329 1,626,324,133

Tehama 972 1,038 5 2,015 570,911,064 124,496,123 97,655,284 793,062,471

Trinity 0 790 0 790 0 94,439,719 19,963,999 114,403,718

Tulare 6,566 2,539 127 9,232 5,103,503,395 783,551,651 801,204,596 6,688,259,642

Tuolumne 642 1,427 21 2,090 253,621,727 341,148,162 100,831,175 695,601,064

Ventura 23,737 2,219 205 26,161 11,771,243,352 466,527,903 1,508,178,989 13,745,950,244

Yolo 3,983 651 12 4,646 3,042,526,159 310,912,046 583,706,688 3,937,144,893

Yuba 454 919 6 1,379 155,767,049 260,847,991 108,404,812 525,019,852

Statewide 0 0 6,158 6,158 0 0 407,143,201 407,143,201

TOTAL 972,385 153,899 11,899 1,138,183 $513,836,959,187 $50,027,539,357 $85,214,872,444 $649,079,371,005

b/ Some permittees, by the nature of their business, are not required to allocate local sales or use tax to specific local jurisdictions. Their taxable transactions are listed under the column

headed "Unallocated" in Table 2. Contractors and manufacturers generate most of the countywide unallocable transactions through construction work and making installations of

manufactured products in the various counties.

4

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

ALAMEDA COUNTY 19,386,688,237 30,958,479,872

Alameda 611,653,529 817,617,866

Albany 190,595,570 222,024,828

Berkeley 1,196,618,006 1,628,231,597

Dublin 1,447,990,620 1,756,775,708

Emeryville 636,677,814 768,770,264

Fremont 2,671,410,137 4,100,775,741

Hayward 1,569,308,290 2,949,994,146

Livermore 1,804,142,108 2,507,126,491

Newark 811,672,711 1,036,278,182

Oakland 3,135,413,602 4,459,606,253

Piedmont 13,306,953 15,447,053

Pleasanton 1,399,615,902 2,054,229,346

San Leandro 1,553,926,059 2,540,135,916

Union City 525,676,063 854,603,013

ALPINE COUNTY 9,883,664 57,155,219

AMADOR COUNTY 327,499,347 448,495,389

Amador 1,066,514 d 1,066,514

Ione 7,815,712 14,162,517

Jackson 66,184,477 77,192,082

Plymouth 12,234,051 16,407,376

Sutter Creek 22,387,832 28,391,252

BUTTE COUNTY 2,255,497,453 3,201,298,367

Biggs 1,976,497 d 1,976,497

Chico 1,436,473,066 1,812,375,631

Gridley 79,179,655 89,527,409

Oroville 308,742,029 358,735,133

Paradise 138,694,040 155,537,106

CALAVERAS COUNTY 259,382,612 379,491,460

Angels Camp 59,378,425 66,631,233

COLUSA COUNTY 182,440,680 380,170,658

Colusa 72,879,522 104,487,418

Williams 48,403,873 59,629,900

CONTRA COSTA COUNTY 11,746,807,706 15,924,591,516

Antioch 885,890,719 1,028,118,815

Brentwood 609,658,938 676,205,653

Clayton 34,349,485 38,526,822

Concord 2,366,959,616 2,815,619,188

Danville 384,073,126 428,620,717

El Cerrito 243,393,308 264,739,262

Hercules 87,116,645 177,342,531

Lafayette 213,978,276 262,410,118

Martinez 271,844,283 415,042,192

Moraga 78,532,465 88,058,494

Oakley 117,589,611 139,456,042

Orinda 73,779,207 91,051,518

Pinole 311,029,211 320,540,008

Pittsburg 540,420,795 702,825,460

Pleasant Hill 651,649,191 729,684,842

Richmond 995,339,906 1,290,822,891

San Pablo 168,730,753 186,685,020

San Ramon 563,248,428 821,447,152

Walnut Creek 1,758,093,380 2,044,166,511

DEL NORTE COUNTY 177,609,368 246,329,287

Crescent City 91,431,021 107,347,040

5

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

EL DORADO COUNTY 1,559,351,181 2,184,806,677

Placerville 320,797,806 371,676,078

South Lake Tahoe 340,394,887 404,547,943

FRESNO COUNTY 9,567,617,679 14,073,246,251

Clovis 1,555,633,415 1,757,621,129

Coalinga 52,695,426 73,558,837

Firebaugh 21,635,664 72,726,971

Fowler 56,691,600 127,108,810

Fresno 5,881,289,041 7,625,682,530

Huron 12,995,589 14,067,360

Kerman 119,711,815 164,174,900

Kingsburg 70,710,445 88,904,759

Mendota 32,429,677 46,852,322

Orange Cove 12,204,473 14,244,533

Parlier 29,381,941 34,207,138

Reedley 119,586,543 152,853,775

San Joaquin 7,418,445 16,765,160

Sanger 148,229,421 186,794,820

Selma 395,393,277 462,613,215

GLENN COUNTY 230,313,327 393,260,983

Orland 113,351,627 130,798,403

Willows 83,417,089 108,174,312

HUMBOLDT COUNTY 1,589,169,278 2,128,331,420

Arcata 187,453,636 231,090,307

Blue Lake 878,912 2,758,799

Eureka 747,774,456 908,123,078

Ferndale 13,567,164 15,950,385

Fortuna 125,248,132 161,109,586

Rio Dell 11,337,808 12,247,036

Trinidad 11,221,196 11,352,042

IMPERIAL COUNTY 1,600,491,229 2,458,983,575

Brawley 135,098,693 189,667,784

Calexico 357,313,554 373,308,411

Calipatria 6,492,849 8,769,017

El Centro 786,053,684 963,356,427

Holtville 15,050,188 26,128,952

Imperial 131,792,547 182,499,659

Westmorland 11,048,340 d 11,048,340

INYO COUNTY 243,196,157 349,696,258

Bishop 138,534,701 164,745,596

KERN COUNTY 8,566,623,320 13,885,643,004

Arvin 38,109,626 61,355,134

Bakersfield 4,673,367,156 5,737,514,021

California City 30,333,787 31,566,066

Delano 377,983,188 483,218,760

Maricopa 2,168,059 d 2,168,059

McFarland 23,113,470 33,907,723

Ridgecrest 248,471,996 272,793,177

Shafter 638,298,915 1,257,383,820

Taft 69,890,240 103,929,082

Tehachapi 193,794,352 203,355,605

Wasco 97,972,539 114,841,534

6

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

KINGS COUNTY 1,089,733,336 1,722,507,150

Avenal 19,486,012 26,710,323

Corcoran 46,222,272 89,813,458

Hanford 743,146,822 894,050,926

Lemoore 114,305,162 154,958,598

LAKE COUNTY 444,512,066 592,727,190

Clearlake 128,212,795 135,580,905

Lakeport 104,010,254 111,904,316

LASSEN COUNTY 203,551,863 333,451,483

Susanville 126,965,193 134,060,793

LOS ANGELES COUNTY 109,997,043,138 154,208,333,057

Agoura Hills 273,179,106 337,046,944

Alhambra 1,224,708,122 1,387,136,786

Arcadia 856,473,318 973,420,791

Artesia 186,902,585 218,327,201

Avalon 79,551,037 85,296,882

Azusa 340,457,433 437,554,771

Baldwin Park 433,826,848 523,462,348

Bell 141,875,705 190,340,852

Bell Gardens 219,103,816 249,719,524

Bellflower 441,668,095 515,073,049

Beverly Hills 2,370,447,582 2,852,104,361

Bradbury 408,520 d 408,520

Burbank 2,206,373,373 2,824,714,191

Calabasas 292,758,979 432,514,779

Carson 1,419,587,377 2,096,547,209

Cerritos 2,296,311,922 2,877,126,231

Claremont 291,514,796 323,328,075

Commerce 1,019,275,074 1,698,800,501

Compton 509,588,980 715,697,753

Covina 727,527,959 812,122,794

Cudahy 62,295,567 106,811,610

Culver City 1,461,467,484 1,699,318,708

Diamond Bar 247,981,924 433,615,518

Downey 1,374,776,873 1,678,320,152

Duarte 427,856,277 479,831,866

El Monte 1,280,044,368 1,480,105,386

El Segundo 691,874,911 1,029,352,951

Gardena 785,657,315 965,883,589

Glendale 3,191,203,748 3,842,145,824

Glendora 657,438,163 732,786,788

Hawaiian Gardens 69,991,103 79,408,971

Hawthorne 990,021,191 1,219,468,516

Hermosa Beach 216,757,697 245,581,729

Hidden Hills 401,018 d 401,018

Huntington Park 481,373,034 588,900,759

Industry 1,661,395,606 2,736,372,684

Inglewood 907,530,599 1,196,470,278

Irwindale 106,185,954 329,059,096

La Canada-Flintridge 209,286,492 233,188,433

La Habra Heights 340,893 3,442,452

La Mirada 611,654,404 912,522,675

La Puente 247,125,384 267,567,244

La Verne 271,764,147 370,931,278

Lakewood 1,133,889,045 1,180,458,964

Lancaster 1,266,224,649 1,711,539,869

Lawndale 215,261,155 247,048,530

Lomita 126,433,154 146,412,672

Long Beach 3,898,816,454 5,044,905,792

Los Angeles 34,355,804,181 44,980,230,260

7

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

Lynwood 288,479,818 331,745,854

Malibu 283,571,589 313,302,938

Manhattan Beach 684,467,126 791,417,466

Maywood 90,036,856 110,915,150

Monrovia 682,199,424 854,475,847

Montebello 852,515,371 1,138,503,497

Monterey Park 413,444,694 518,189,007

Norwalk 718,152,796 854,312,820

Palmdale 1,425,869,291 1,590,372,613

Palos Verdes Estates 10,158,901 20,881,956

Paramount 375,393,270 636,035,192

Pasadena 2,466,977,396 3,054,019,136

Pico Rivera 521,971,847 782,983,428

Pomona 864,841,776 1,394,572,184

Rancho Palos Verdes 99,306,223 210,337,618

Redondo Beach 798,729,285 916,566,548

Rolling Hills 70,786 891,187

Rolling Hills Estates 93,631,345 100,712,537

Rosemead 400,349,530 442,112,342

San Dimas 376,761,092 484,928,137

San Fernando 361,061,374 442,741,147

San Gabriel 292,930,736 348,537,497

San Marino 33,898,846 41,476,193

Santa Clarita 2,533,677,774 3,151,491,989

Santa Fe Springs 579,214,473 2,183,123,378

Santa Monica 2,457,170,692 3,237,178,053

Sierra Madre 23,182,940 26,996,370

Signal Hill 1,303,680,076 1,535,558,513

South El Monte 221,926,704 426,303,439

South Gate 720,629,152 935,151,226

South Pasadena 162,272,743 189,013,958

Temple City 151,906,307 169,342,882

Torrance 3,201,243,348 4,103,792,351

Vernon 95,567,271 506,230,515

Walnut 136,400,176 188,564,457

West Covina 1,433,518,234 1,548,765,897

West Hollywood 1,167,608,451 1,382,384,237

Westlake Village 278,591,203 377,955,881

Whittier 691,716,513 819,847,158

MADERA COUNTY 1,033,854,364 1,541,525,048

Chowchilla 89,125,033 128,948,521

Madera 492,636,571 652,692,200

MARIN COUNTY 3,855,662,027 5,045,784,551

Belvedere 1,532,949 5,735,036

Corte Madera 483,173,614 577,246,370

Fairfax 48,586,197 52,911,139

Larkspur 173,710,109 224,772,452

Mill Valley 223,308,440 252,157,270

Novato 585,263,397 701,735,364

Ross 2,011,186 4,512,506

San Anselmo 84,108,667 103,499,848

San Rafael 1,425,280,631 1,767,373,865

Sausalito 146,766,573 188,802,634

Tiburon 41,877,451 51,746,885

MARIPOSA COUNTY 148,496,142 200,727,337

8

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

MENDOCINO COUNTY 1,075,435,655 1,424,942,594

Fort Bragg 123,970,878 143,677,754

Point Arena 6,563,986 d 6,563,986

Ukiah 415,019,136 467,938,230

Willits 118,098,900 140,909,835

MERCED COUNTY 1,964,449,725 2,780,356,760

Atwater 214,064,325 237,164,577

Dos Palos 15,915,942 35,134,699

Gustine 13,989,675 16,878,347

Livingston 94,510,883 113,678,350

Los Banos 308,276,330 345,776,228

Merced 894,435,095 1,046,180,218

MODOC COUNTY 41,556,766 93,634,569

Alturas 32,557,872 41,580,807

MONO COUNTY 178,100,513 280,615,857

Mammoth Lakes 130,683,108 182,859,390

MONTEREY COUNTY 4,663,925,417 6,665,936,189

Carmel 194,827,725 208,068,704

Del Rey Oaks 34,590,198 37,390,855

Gonzales 30,775,625 88,831,768

Greenfield 63,345,246 92,899,001

King City 70,878,807 106,643,214

Marina 182,776,680 197,261,204

Monterey 560,269,867 739,507,282

Pacific Grove 128,012,652 139,592,155

Salinas 1,933,149,922 2,458,354,739

Sand City 170,904,351 205,425,873

Seaside 571,330,823 638,819,252

Soledad 65,092,649 68,589,787

NAPA COUNTY 1,952,231,562 3,403,896,218

American Canyon 164,657,394 216,068,183

Calistoga 58,789,905 96,534,092

Napa 1,118,695,640 1,377,086,142

St. Helena 155,719,796 247,166,831

Yountville 95,342,923 121,750,765

NEVADA COUNTY 941,558,726 1,334,397,452

Grass Valley 409,026,091 479,034,118

Nevada City 60,051,385 76,967,108

Truckee 254,207,920 324,499,947

ORANGE COUNTY 42,269,771,494 62,511,421,725

Aliso Viejo 400,778,911 499,358,358

Anaheim 3,561,721,993 6,752,148,239

Brea 1,254,928,142 1,781,439,345

Buena Park 1,391,183,166 1,830,003,518

Costa Mesa 4,076,540,997 4,847,990,915

Cypress 609,739,733 946,474,923

Dana Point 320,111,799 461,566,610

Fountain Valley 815,913,089 986,148,009

Fullerton 1,374,256,893 1,781,289,807

Garden Grove 1,414,679,995 1,817,967,590

Huntington Beach 2,512,076,365 3,204,679,000

Irvine 3,352,044,496 5,323,448,067

La Habra 691,117,466 841,726,240

La Palma 172,414,083 237,318,295

Laguna Beach 339,747,520 470,346,333

9

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

Laguna Hills 398,501,995 500,167,229

Laguna Niguel 823,611,328 945,523,541

Laguna Woods 75,806,284 78,486,497

Lake Forest 878,939,522 1,281,117,487

Los Alamitos 197,345,377 268,046,171

Mission Viejo 1,298,595,965 1,539,348,805

Newport Beach 2,246,838,137 3,053,220,467

Orange 2,358,325,438 3,601,966,374

Placentia 366,439,332 562,598,976

Rancho Santa Margarita 457,784,085 575,369,267

San Clemente 633,815,299 768,392,967

San Juan Capistrano 562,273,139 677,821,296

Santa Ana 2,935,193,537 4,134,901,957

Seal Beach 318,628,557 347,398,984

Stanton 278,594,403 348,879,487

Tustin 1,695,120,338 2,000,351,009

Villa Park 17,170,142 20,498,820

Westminster 1,275,638,366 1,462,671,321

Yorba Linda 445,876,865 571,983,127

PLACER COUNTY 6,814,514,819 8,920,891,789

Auburn 498,309,129 563,363,914

Colfax 83,470,128 99,453,869

Lincoln 255,629,078 284,523,521

Loomis 49,259,037 101,169,900

Rocklin 850,846,200 1,096,719,328

Roseville 3,749,782,142 4,425,938,990

PLUMAS COUNTY 121,319,251 220,775,393

Portola 12,757,544 17,672,049

RIVERSIDE COUNTY 24,022,135,984 34,231,143,867

Banning 167,190,769 192,448,599

Beaumont 358,145,758 414,905,694

Blythe 131,548,168 150,103,621

Calimesa 56,959,840 63,981,872

Canyon Lake 17,058,204 20,819,933

Cathedral City 682,509,766 790,201,916

Coachella 235,308,558 299,236,206

Corona 1,934,927,042 3,396,904,713

Desert Hot Springs 114,147,306 125,456,238

Eastvale 359,099,187 633,525,987

Hemet 880,318,650 1,015,877,183

Indian Wells 31,117,152 106,586,606

Indio 810,097,811 986,137,073

Jurupa Valley 522,339,695 888,189,666

La Quinta 631,677,761 724,252,253

Lake Elsinore 689,897,148 791,622,096

Menifee 553,478,816 628,922,616

Moreno Valley 1,393,342,220 1,571,730,422

Murrieta 1,137,130,416 1,340,131,454

Norco 467,463,094 565,885,558

Palm Desert 1,343,984,790 1,618,077,531

Palm Springs 832,237,026 1,067,027,518

Perris 651,021,801 980,763,276

Rancho Mirage 337,142,348 459,544,320

Riverside 4,091,743,586 5,507,804,929

San Jacinto 224,461,238 244,673,182

Temecula 2,366,625,586 3,208,193,015

Wildomar 128,370,251 146,087,497

10

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

SACRAMENTO COUNTY 16,016,855,902 23,184,499,109

Citrus Heights 931,920,379 1,000,839,013

Elk Grove 1,931,315,093 2,158,382,408

Folsom 1,550,541,133 1,782,959,458

Galt 143,061,032 190,956,727

Isleton 2,079,334 9,412,131

Rancho Cordova 945,115,049 1,503,313,642

Sacramento 4,446,755,517 6,445,464,655

SAN BENITO COUNTY 387,568,767 664,451,568

Hollister 310,543,607 364,171,467

San Juan Bautista 14,342,162 16,372,854

SAN BERNARDINO COUNTY 24,242,145,292 36,981,693,572

Adelanto 115,928,829 d 115,928,829

Apple Valley 478,465,872 513,422,375

Barstow 628,840,720 644,374,497

Big Bear Lake 182,228,607 198,217,795

Chino 989,385,480 2,106,056,388

Chino Hills 544,387,719 644,051,540

Colton 538,711,918 744,222,181

Fontana 2,335,650,318 3,134,791,734

Grand Terrace 42,682,878 75,811,642

Hesperia 633,121,334 745,094,452

Highland 184,430,977 199,430,751

Loma Linda 305,504,487 565,765,269

Montclair 1,014,135,472 1,161,548,293

Needles 37,426,276 d 37,426,276

Ontario 4,634,312,401 8,124,275,646

Rancho Cucamonga 1,894,037,404 2,486,030,486

Redlands 941,204,543 1,117,829,403

Rialto 598,369,600 941,403,608

San Bernardino 2,415,645,605 2,947,080,197

Twentynine Palms 87,169,870 100,517,595

Upland 952,215,450 1,175,962,991

Victorville 1,671,388,394 1,820,652,666

Yucaipa 252,662,686 294,465,002

Yucca Valley 284,360,836 298,572,984

SAN DIEGO COUNTY 38,576,362,614 55,407,866,546

Carlsbad 2,155,107,454 2,857,832,984

Chula Vista 2,381,364,338 2,676,901,392

Coronado 165,484,045 294,902,836

Del Mar 152,594,550 193,341,896

El Cajon 1,689,726,350 2,166,328,408

Encinitas 977,800,592 1,109,798,722

Escondido 2,445,179,525 3,094,211,975

Imperial Beach 77,745,245 83,674,228

La Mesa 1,003,560,961 1,087,581,670

Lemon Grove 384,752,276 439,490,239

National City 1,378,584,214 1,568,105,797

Oceanside 1,433,141,157 1,719,339,543

Poway 745,388,825 1,125,623,868

San Diego 16,631,386,014 23,038,448,785

San Marcos 1,090,330,285 1,366,625,056

Santee 664,077,603 1,084,596,035

Solana Beach 238,423,459 268,623,234

Vista 986,288,242 1,522,070,166

SAN FRANCISCO 13,222,461,658 19,397,302,991

11

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

SAN JOAQUIN COUNTY 7,380,226,048 10,922,271,157

Escalon 63,287,354 74,535,165

Lathrop 169,154,577 240,571,745

Lodi 779,583,075 947,638,486

Manteca 782,817,552 964,422,828

Ripon 197,503,996 231,476,761

Stockton 2,928,311,906 3,879,746,894

Tracy 1,280,960,519 1,536,172,613

SAN LUIS OBISPO COUNTY 3,533,460,200 5,019,498,168

Arroyo Grande 289,335,846 319,036,376

Atascadero 283,912,648 320,085,796

Grover Beach 95,246,419 122,299,034

Morro Bay 129,915,312 144,859,344

Paso Robles 680,460,580 848,540,303

Pismo Beach 238,621,857 253,522,181

San Luis Obispo 1,182,401,114 1,429,557,347

SAN MATEO COUNTY 10,394,054,757 15,658,573,323

Atherton 8,348,712 21,300,131

Belmont 217,718,599 288,887,341

Brisbane 133,478,091 363,466,338

Burlingame 741,286,153 1,036,935,734

Colma 902,113,105 963,298,297

Daly City 921,262,797 992,068,475

East Palo Alto 285,671,479 315,354,378

Foster City 194,189,390 244,546,522

Half Moon Bay 179,727,338 227,440,730

Hillsborough 2,602,066 8,497,535

Menlo Park 301,180,592 471,557,541

Millbrae 192,728,805 233,802,628

Pacifica 167,091,429 177,763,664

Portola Valley 13,511,075 20,320,939

Redwood City 1,367,606,739 1,911,881,518

San Bruno 622,129,741 669,850,836

San Carlos 612,867,473 880,950,128

San Mateo 1,343,306,027 1,606,175,533

South San Francisco 719,852,389 1,248,679,785

Woodside 39,511,379 46,877,290

SANTA BARBARA COUNTY 4,856,924,127 6,861,202,003

Buellton 151,502,082 186,088,936

Carpinteria 122,654,243 165,451,636

Goleta 565,713,842 782,767,483

Guadalupe 15,646,391 30,769,953

Lompoc 325,587,610 382,265,051

Santa Barbara 1,506,322,317 1,870,902,401

Santa Maria 1,365,716,879 1,782,826,667

Solvang 88,020,033 113,016,218

12

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

SANTA CLARA COUNTY 24,158,590,055 41,831,668,789

Campbell 745,182,840 935,725,574

Cupertino 649,189,947 2,397,871,061

Gilroy 1,240,423,787 1,428,269,687

Los Altos 205,152,193 228,528,585

Los Altos Hills 2,217,573 7,793,841

Los Gatos 453,916,305 650,684,380

Milpitas 1,297,943,227 1,998,669,035

Monte Sereno 737,739 1,461,771

Morgan Hill 615,625,105 772,484,783

Mountain View 1,139,487,212 1,620,970,627

Palo Alto 1,686,867,584 2,390,170,109

San Jose 10,246,142,900 15,124,340,736

Santa Clara 2,172,895,090 4,387,262,080

Saratoga 78,627,454 99,321,874

Sunnyvale 1,523,885,520 2,646,576,965

SANTA CRUZ COUNTY 2,724,302,705 3,611,274,430

Capitola 432,278,545 491,425,879

Santa Cruz 762,480,343 922,226,258

Scotts Valley 137,679,030 179,469,184

Watsonville 500,917,440 636,904,887

SHASTA COUNTY 2,135,593,802 2,958,057,198

Anderson 197,261,654 228,751,005

Redding 1,614,547,089 2,019,955,814

Shasta Lake 32,151,889 59,644,019

SIERRA COUNTY 12,018,761 21,470,086

Loyalton 3,101,494 d 3,101,494

SISKIYOU COUNTY 387,335,274 577,326,282

Dorris 2,112,297 2,413,373

Dunsmuir 7,902,562 8,619,446

Etna 5,377,068 5,781,550

Fort Jones 8,591,863 9,880,321

Montague 3,701,956 3,919,922

Mount Shasta 63,027,675 84,482,567

Tulelake 7,807,710 d 7,807,710

Weed 75,480,497 76,146,334

Yreka 143,476,127 165,450,101

SOLANO COUNTY 4,851,513,643 7,192,098,364

Benicia 188,133,347 498,968,831

Dixon 308,932,160 608,496,926

Fairfield 1,374,043,180 1,909,699,392

Rio Vista 69,805,377 92,358,645

Suisun 134,528,036 138,143,960

Vacaville 1,436,253,178 1,690,874,636

Vallejo 1,025,513,361 1,181,340,392

SONOMA COUNTY 6,348,475,600 9,002,535,533

Cloverdale 60,159,726 69,850,798

Cotati 148,727,012 177,703,333

Healdsburg 283,903,230 389,914,649

Petaluma 928,188,763 1,141,842,373

Rohnert Park 532,032,901 626,883,855

Santa Rosa 2,675,876,207 3,213,648,047

Sebastopol 127,981,100 157,564,653

Sonoma 227,020,371 272,828,213

Windsor 244,468,194 364,817,553

13

TAXABLE SALES BY CITY, 2016(Taxable transactions in dollars)

d Indicates taxable transactions have been adjusted because their publication

would result in the disclosure of confidential information.

Cities within Counties

TAXABLE TRANSACTIONS

Retail and Food Services IfD Total All Outlets

STANISLAUS COUNTY 5,667,430,476 8,671,624,503

Ceres 376,911,346 514,908,229

Hughson 12,529,478 91,481,327

Modesto 2,205,519,148 2,753,051,369

Newman 28,043,364 41,524,077

Oakdale 239,517,841 298,699,132

Patterson 177,213,447 376,042,392

Riverbank 252,857,493 275,571,059

Turlock 921,174,317 1,221,243,206

Waterford 32,202,602 46,944,829

SUTTER COUNTY 1,173,846,040 1,626,324,133

Live Oak 26,346,716 26,936,857

Yuba City 997,515,602 1,165,698,511

TEHAMA COUNTY 607,771,142 793,062,471

Corning 239,577,994 248,210,676

Red Bluff 292,122,149 322,468,213

Tehama 232,175 d 232,175

TRINITY COUNTY 84,689,354 114,403,718

TULARE COUNTY 4,377,472,157 6,688,259,642

Dinuba 679,487,059 735,622,712

Exeter 63,231,084 75,100,310

Farmersville 41,576,984 46,840,590

Lindsay 52,355,829 73,032,512

Porterville 483,102,188 544,289,696

Tulare 679,004,267 871,219,527

Visalia 1,789,552,542 2,720,119,265

Woodlake 17,935,871 37,278,783

TUOLUMNE COUNTY 514,505,087 695,601,064

Sonora 229,664,536 253,621,727

VENTURA COUNTY 9,774,879,703 13,745,950,244

Camarillo 1,058,877,602 1,292,236,327

Fillmore 89,721,532 699,133,120

Moorpark 277,186,807 349,102,577

Ojai 82,451,514 121,127,648

Oxnard 2,085,890,067 2,639,291,038

Port Hueneme 84,876,362 93,517,350

Santa Paula 171,308,193 228,712,506

Simi Valley 1,271,428,463 1,508,864,247

Thousand Oaks 2,101,604,545 2,632,274,439

Ventura 1,805,630,158 2,206,984,100

YOLO COUNTY 2,281,956,678 3,937,144,893

Davis 605,147,410 657,094,415

West Sacramento 611,413,747 1,354,102,099

Winters 44,200,304 47,065,835

Woodland 732,949,909 984,263,810

YUBA COUNTY 360,294,850 525,019,852

Marysville 111,860,221 140,720,740

Wheatland 13,430,465 15,046,309

14