taxable sales in california - board of equalization - state of

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CALIFORNIA STATE BOARD OF EQUALIZATION BETTY T. YEE First District San Francisco BILL LEONARD Second District Ontario/Sacramento MICHELLE STEEL Third District Rolling Hills Estates JUDY CHU, Ph.D. Fourth District Los Angeles JOHN CHIANG State Controller RAMON HIRSIG Executive Director Taxable Sales In California (Sales & Use Tax) 2006 Third Quarter

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Page 1: Taxable Sales in California - Board of Equalization - State of

Taxable Sales In California (Sales & Use Tax) 2006 Third Quarter

CALIFORNIA STATE BOARD OF EQUALIZATION

BETTY T. YEE First District San Francisco

BILL LEONARD Second District Ontario/Sacramento

MICHELLE STEEL Third District Rolling Hills Estates

JUDY CHU, Ph.D. Fourth District Los Angeles

JOHN CHIANG State Controller

RAMON HIRSIG Executive Director

Page 2: Taxable Sales in California - Board of Equalization - State of

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

List of Tables

Table Page 1 Statewide Taxable Sales, By Type of Business ............................................ 2 2 Taxable Sales, By County ............................................................................. 3 3 Taxable Sales in the 36 Largest Counties, By Type of Business .................. 4 4 Taxable Sales in the 22 Smallest Counties, By Type of Business ................ 9 5 Taxable Sales in the 272 Largest Cities, By Type of Business ..................... 10 6 Taxable Sales in All Cities Except the 272 Largest ....................................... 27 -- Table 3 to Table 5 Conversion Chart ............................................................. 29

INTERNET ADDRESS: www.boe.ca.gov

Page 3: Taxable Sales in California - Board of Equalization - State of

TAXABLE SALES IN CALIFORNIA THIRD QUARTER 2006

Taxable sales in California increased modestly in the third quarter of 2006, reflecting a slowing national economy. Taxable sales totaled $142.4 billion in the third quarter, up $3.2 billion (2.3 percent) from the third quarter of 2005. U.S. real gross domestic product increased 2.4 percent from the third quarter of 2005 to the third quarter of 2006, well below growth of 3.2 percent in the second quarter.

In constant dollar terms, taxable sales in-creased by 0.2 percent over the same quarter a year ago. The California Taxable Sales Deflator measured an inflation rate of 2.0 percent for the third quarter of 2006. Price increases for gasoline and building materials were responsible for a large part of the inflation rate. The California CPI rose 4.0 percent. (The CPI includes services whose prices tend to increase faster than those of most taxable goods.)

Retail stores posted taxable sales of $99.1 bil-lion, a 1.6 percent increase over the same period a year ago. Retailers of nondurable goods rose 5.9 percent, while durable goods declined 2.4 percent. A 13.4 percent jump in gasoline prices bolstered gasoline sales, which are a major com-ponent of nondurable goods sales. A 7.4 percent decline in new auto sales, the largest retail sector, held down growth in durable goods. Declines in sales by household furnishings and building ma-terials dealers also reduced durable goods re-ceipts.

Service station sales jumped 11.0 percent, faster than any other category. Taxable sales made by service stations yielded $12.1 billion. All of the gain was accounted for by increased gasoline prices. The average price of gasoline during the third quarter was $2.907 per gallon, a 13.4 percent jump from the previous year. With

the higher prices, California gasoline consump-tion decreased 1.1 percent compared to the third quarter of 2005.

Restaurant sales increased 5.2 percent, the largest gain of the major groups except for ser-vice stations. Taxable sales made by eating and drinking places were $12.6 billion. The largest nondurable retail category, general merchandise group sales, increased 3.7 percent in the third quarter, posting a total of $13.8 billion. Sales made from specialty stores, such as office supply stores, rose 2.5 percent to $13.2 billion.

Third quarter taxable sales by new car dealers were $16.0 billion, down 7.4 percent from last year. This follows a national pattern, as U.S. final sales of new motor vehicles declined 5.4 percent. New vehicle registrations in California also fell in the third quarter, decreasing 7.7 percent.

Taxable sales made by building materials dealers decreased 2.3 percent in the third quarter, totaling $9.7 billion. Taxable sales made by con-tractors were much stronger, increasing 5.7 per-cent in the third quarter to $6.8 billion. A large part of the increase in contractor sales reflected increased prices. Average prices for building ma-terials, as measured by the U.S. implicit price deflator, increased 6.3 percent in the third quar-ter. There were large differences in price move-ments for specific types of construction materi-als, which may account for the disparity between taxable sales made by building materials dealers and those made by contractors. While prices of lumber and wood products decreased, prices of cement and concrete products increased at double digit rates.

Sales of “all other outlets” (comprised primar-ily of manufacturing and wholesale businesses) were up 4.3 percent to $37.4 billion.

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Page 4: Taxable Sales in California - Board of Equalization - State of

TABLE 1. STATEWIDE TAXABLE SALES, BY TYPE OF BUSINESS, THIRD QUARTER 2006

Taxable transactions Per capitaNumber of Percent change taxable transactions a/

Type of business permits on Amount Percent fromJuly 1, 2006 (in thousands) of total year to year 2005 2006

Retail StoresWomen's apparel 13,706 $1,218,037 .86 4.3 31.59 32.53Men's apparel 3,005 274,055 .19 1.1 7.33 7.32Family apparel 23,420 2,606,874 1.83 7.1 65.80 69.62Shoes 4,922 677,818 .48 -0.8 18.47 18.10 Apparel stores group 45,053 4,776,784 3.35 4.8 123.20 127.57

13,349 12,310,761 8.64 3.9 320.47 328.77Drug stores 4,548 1,518,814 1.07 2.7 40.01 40.56

17,897 13,829,575 9.71 3.7 360.47 369.34Gifts, art goods, and novelties 14,233 429,374 .30 -1.0 11.73 11.47Sporting goods 7,554 1,055,121 .74 4.6 27.29 28.18Florists 5,825 240,220 .17 2.0 6.37 6.42Photographic equipment and supplies 1,016 122,322 .09 -1.9 3.37 3.27Musical instruments 3,526 354,924 .25 -3.9 9.98 9.48Stationery and books 10,126 1,072,073 .75 -2.9 29.85 28.63Jewelry 12,086 632,140 .44 6.4 16.07 16.88Office, store, and school supplies 17,404 4,389,202 3.08 0.2 118.40 117.22Other specialties 135,460 4,941,051 3.47 5.8 126.25 131.96 Specialty stores group 207,230 13,236,427 9.29 2.5 349.31 353.50Food stores selling all types of liquor 5,740 3,416,824 2.40 5.0 87.98 91.25All other food stores 19,235 2,154,648 1.51 0.5 57.95 57.54 Food stores group 24,975 5,571,472 3.91 3.2 145.93 148.79Eating places: no alcoholic beverages 56,284 5,709,759 4.01 4.3 147.96 152.49Eating places: beer and wine 19,273 2,957,695 2.08 -0.7 80.51 78.99Eating and drinking: all types of liquor 12,464 3,883,661 2.73 11.4 94.29 103.72 Eating and drinking group 88,021 12,551,115 8.81 5.2 322.76 335.19Household and home furnishings 29,711 3,250,647 2.28 0.2 87.73 86.81Household appliance dealers 4,457 1,001,877 .70 -8.1 29.49 26.76 Household group 34,168 4,252,524 2.99 -1.9 117.23 113.57Lumber and building materials 5,130 7,004,947 4.92 -5.3 200.01 187.08Hardware stores 2,497 983,422 .69 4.3 25.49 26.26Plumbing and electrical supplies 2,480 1,381,764 .97 11.0 33.67 36.90Paint, glass, and wallpaper 1,653 330,435 .23 -5.3 9.43 8.82 Building material group 11,760 9,700,568 6.81 -2.3 268.61 259.07New motor vehicle dealers 2,812 15,959,783 11.21 -7.4 465.80 426.23Used motor vehicle dealers 8,148 1,596,579 1.12 -0.2 43.24 42.64Automotive supplies and parts 17,323 1,523,112 1.07 2.8 40.07 40.68Service stations 9,366 12,095,903 8.49 11.0 294.75 323.04 Automotive group 37,649 31,175,377 21.89 -0.1 843.86 832.58Packaged liquor stores 5,307 688,817 .48 8.3 17.20 18.40Second-hand merchandise 7,636 131,330 .09 3.1 3.44 3.51Farm implement dealers 1,371 957,096 .67 2.5 25.25 25.56Farm and garden supply stores 4,188 783,948 .55 7.0 19.81 20.94Fuel and ice dealers 799 100,650 .07 12.6 2.42 2.69Mobile homes, trailers, and campers 990 401,500 .28 -7.2 11.70 10.72Boat, motorcycle, and plane dealers 2,954 909,315 .64 -0.8 24.80 24.28 All other retail stores group 23,245 3,972,656 2.79 2.7 104.63 106.09 Retail Stores Totals 489,998 99,066,498 69.56 1.6 2,636.00 2,645.70Business and Personal Services 103,343 5,950,720 4.18 0.9 159.51 158.92All Other Outlets 455,017 37,394,412 26.26 4.3 969.32 998.67 Totals All Outlets 1,048,358 $142,411,630 100.00 2.3 3,764.83 3,803.28

Comparable data for retail stores: 2001 399,102 72,624,171 66.46 -0.1 2,093.04 2002 422,301 76,778,986 68.45 5.7 2,172.83 2003 449,346 82,645,000 69.76 7.6 2,296.25 2004 470,257 88,187,769 69.73 6.7 2,415.72 2005 486,029 97,484,301 70.02 10.5 2,636.00 Comparable data for all outlets: 2001 969,579 109,283,013 -2.9 3,149.55 2002 992,558 112,170,185 2.6 3,174.39 2003 1,026,463 118,466,109 5.6 3,291.52 2004 1,048,413 126,475,536 6.8 3,464.54 2005 1,057,829 139,230,558 10.1 3,764.83

Footnotes on page 28

General merchandise stores

General merchandise group

HISTORICAL DATA

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Page 5: Taxable Sales in California - Board of Equalization - State of

TABLE 2. TAXABLE SALES, BY COUNTY, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Sales tax permits as of July 1, 2006 Taxable transactionsOutside Outside Percent

County Incorporated incorporated Total Incorporated incorporated Unallocated b/ Total changecities cities cities cities year to year

Alameda 39,879 2,072 41,951 $5,546,243 $175,698 $744,737 $6,466,678 2.5Alpine -- 72 72 -- 2,101 3,713 5,814 -2.5Amador 796 784 1,580 45,497 66,955 15,953 128,405 6.2Butte 4,553 1,752 6,305 570,592 91,668 78,437 740,697 2.0Calaveras 208 1,445 1,653 20,971 64,746 15,990 101,707 4.5Colusa 289 210 499 45,778 28,519 9,843 84,140 11.1Contra Costa 20,049 3,200 23,249 2,902,576 222,008 404,312 3,528,896 1.4Del Norte 293 329 622 24,454 24,647 13,933 63,034 3.8El Dorado 1,627 4,589 6,216 195,919 235,551 78,559 510,029 1.0Fresno 16,939 3,327 20,266 2,579,967 355,840 335,521 3,271,328 4.0Glenn 467 253 720 46,293 29,677 10,009 85,979 4.1Humboldt 2,816 1,919 4,735 318,944 92,422 42,976 454,342 6.1Imperial 3,994 427 4,421 399,723 53,806 58,532 512,061 3.2Inyo 444 347 791 51,416 27,607 11,834 90,857 5.8Kern 9,848 6,554 16,402 1,895,094 828,981 373,718 3,097,793 10.5Kings 1,757 396 2,153 258,252 41,810 45,178 345,240 2.6Lake 581 1,201 1,782 61,570 71,303 18,646 151,519 0.5Lassen 297 382 679 39,089 23,081 18,201 80,371 3.3Los Angeles 279,709 15,992 295,701 29,694,031 1,315,264 3,316,862 34,326,157 2.6Madera 1,091 1,907 2,998 176,342 156,773 44,324 377,439 3.3Marin 9,059 1,966 11,025 894,346 84,878 100,726 1,079,950 1.4Mariposa -- 713 713 -- 47,064 5,738 52,802 -3.6Mendocino 1,582 2,117 3,699 185,989 120,543 30,109 336,641 4.0Merced 3,009 951 3,960 460,118 140,845 88,456 689,419 -0.8Modoc 171 173 344 12,890 5,495 7,725 26,110 14.4Mono 400 237 637 44,436 19,674 15,666 79,776 -0.1Monterey 8,054 3,101 11,155 1,171,810 215,117 141,982 1,528,909 2.3Napa 3,638 1,206 4,844 417,106 164,318 76,130 657,554 6.1Nevada 2,077 2,214 4,291 252,520 61,016 63,515 377,051 7.5Orange 100,409 2,130 102,539 13,025,273 182,619 1,363,190 14,571,082 2.8Placer 7,978 3,645 11,623 1,414,698 366,196 202,213 1,983,107 2.7Plumas 124 970 1,094 5,745 53,380 19,649 78,774 1.7Riverside 35,901 7,771 43,672 5,702,491 838,674 716,589 7,257,754 1.8Sacramento 22,415 12,991 35,406 2,917,714 1,859,160 620,767 5,397,641 -2.9San Benito 985 385 1,370 89,910 36,013 16,669 142,592 -5.2San Bernardino 39,203 7,325 46,528 6,544,856 605,956 734,875 7,885,687 1.2San Diego 78,674 12,577 91,251 10,467,973 526,968 1,204,859 12,199,800 1.5San Francisco 28,968 -- 28,968 3,457,155 -- -- 3,457,155 5.2San Joaquin 10,894 2,396 13,290 1,842,103 406,805 237,501 2,486,409 -2.6San Luis Obispo 6,628 3,122 9,750 797,588 177,494 127,443 1,102,525 2.1San Mateo 19,487 1,595 21,082 2,669,453 249,256 349,972 3,268,681 1.9Santa Barbara 10,571 2,599 13,170 1,247,210 146,064 152,352 1,545,626 1.9Santa Clara 46,574 1,739 48,313 7,051,728 114,210 975,802 8,141,740 5.0Santa Cruz 4,504 4,122 8,626 561,456 197,685 76,746 835,887 1.6Shasta 3,987 2,070 6,057 611,700 94,266 73,129 779,095 2.5Sierra 29 110 139 2,141 2,924 2,494 7,559 -10.4Siskiyou 1,266 660 1,926 94,787 18,159 30,200 143,146 4.9Solano 8,093 475 8,568 1,405,352 53,943 171,090 1,630,385 2.0Sonoma 11,760 5,852 17,612 1,557,059 338,015 179,726 2,074,800 2.5Stanislaus 8,632 2,271 10,903 1,238,458 461,879 192,042 1,892,379 -1.3Sutter 1,591 489 2,080 250,973 86,111 30,120 367,204 -0.4Tehama 833 762 1,595 162,844 22,371 18,567 203,782 8.7Trinity -- 558 558 -- 19,984 4,144 24,128 8.7Tulare 6,308 2,531 8,839 940,392 167,002 137,605 1,244,999 4.7Tuolumne 666 1,492 2,158 63,104 94,527 18,554 176,185 -1.6Ventura 21,893 2,200 24,093 2,681,435 147,297 277,345 3,106,077 1.2Yolo 3,657 402 4,059 656,934 75,783 97,928 830,645 -0.2Yuba 516 792 1,308 49,425 75,201 35,532 160,158 0.8Statewide -- -- 8,318 -- -- 165,930 165,930 -20.8

TOTAL 896,173 143,867 1,048,358 $115,821,923 $12,185,349 $14,404,358 $142,411,630 2.3HISTORICAL DATA 2001 826,739 134,486 969,579 $87,870,436 $9,272,307 $12,140,270 $109,283,013 -2.9 2002 846,430 138,081 992,558 90,815,142 9,326,288 12,028,755 112,170,185 2.6 2003 877,785 140,819 1,026,463 97,097,616 9,734,485 11,634,008 118,466,109 5.6 2004 896,719 143,650 1,048,413 103,147,433 10,453,791 12,874,312 126,475,536 6.8 2005 903,643 145,889 1,057,829 113,047,227 11,856,948 14,326,383 139,230,558 10.1

Footnotes on page 28

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Page 6: Taxable Sales in California - Board of Equalization - State of

TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of business ALAMEDA BUTTE CONTRA COSTA EL DORADO FRESNO HUMBOLDT IMPERIAL KERN

Retail StoresWomen's apparel 35,491 4,655 29,318 2,437 20,794 2,091 5,368 11,944Men's apparel 7,640 942 5,793 501 3,267 593 81 1,909Family apparel 83,390 8,178 55,355 7,822 44,780 3,957 10,445 32,841Shoes 26,420 2,639 17,494 439 11,181 1,804 3,593 9,995 Apparel stores group 152,941 16,414 107,960 11,199 80,022 8,445 19,487 56,689General merchandise stores 456,537 77,480 389,920 24,080 306,985 50,772 95,447 235,994Drug stores 78,517 8,571 48,677 8,674 29,760 7,397 2,507 24,624 General merchandise group 535,054 86,051 438,597 32,754 336,745 58,169 97,954 260,618Gifts, art goods, and novelties 14,064 977 9,057 2,294 5,537 3,048 295 3,275Sporting goods 41,104 6,961 30,609 6,574 19,793 5,207 1,257 13,636Florists 8,540 1,291 6,350 499 5,651 976 241 3,930Photographic equipment and supplies 3,430 196 1,768 # 1,493 397 # #Musical instruments 17,037 2,711 13,133 895 6,611 1,583 541 3,617Stationery and books 52,311 8,566 23,229 2,960 23,957 3,522 1,501 16,410Jewelry 17,439 1,953 19,667 1,433 11,729 1,799 1,560 8,358Office, store, and school supplies 230,999 17,604 95,965 8,482 74,986 5,898 5,714 48,479Other specialties 226,388 23,470 129,009 13,115 # 91,408 12,719 8,405 # 62,611 # Specialty stores group 611,312 63,729 328,787 36,252 241,165 35,149 19,514 160,316Food stores selling all types of liquor 129,862 27,412 113,658 25,784 68,353 19,945 6,170 72,455All other food stores 57,915 14,833 37,967 14,430 106,762 6,155 16,457 99,323 Food stores group 187,777 42,245 151,625 40,214 175,115 26,100 22,627 171,778Eating places: no alcoholic beverages 205,561 26,596 116,704 20,622 112,366 14,062 23,173 115,599Eating places: beer and wine 129,910 13,579 78,019 15,309 51,854 12,794 6,437 37,955Eating and drinking: all types of liquor 126,263 15,474 79,082 17,390 62,069 7,877 3,653 41,632 Eating and drinking group 461,734 55,649 273,805 53,321 226,289 34,733 33,263 195,186Household and home furnishings 166,216 19,650 82,217 5,866 57,595 5,111 3,010 45,686Household appliance dealers 45,970 8,706 30,106 1,246 15,740 2,015 1,490 15,567 Household group 212,186 28,356 112,323 7,112 73,335 7,126 4,500 61,253Lumber and building materials 317,591 51,343 201,995 32,887 179,863 28,257 30,312 118,880Hardware stores 43,196 8,308 32,219 5,080 22,026 9,832 3,065 9,596Plumbing and electrical supplies 71,533 8,877 37,989 3,892 43,905 4,455 4,701 38,609Paint, glass, and wallpaper 14,549 2,112 10,535 1,790 6,712 2,268 346 4,634 Building material group 446,869 70,640 282,738 43,649 252,506 44,812 38,424 171,719New motor vehicle dealers 686,017 69,768 427,680 53,233 406,544 34,038 55,159 302,192Used motor vehicle dealers 50,794 6,232 34,051 4,559 82,530 9,966 6,078 45,819Automotive supplies and parts 52,994 13,235 37,779 11,602 46,082 9,068 9,036 42,929Service stations 454,420 59,227 332,850 43,958 222,004 43,291 39,316 312,504 Automotive group 1,244,225 148,462 832,360 113,352 757,160 96,363 109,589 703,444Packaged liquor stores 36,168 4,500 22,279 4,413 19,227 2,029 627 9,559Second-hand merchandise 4,371 1,518 2,564 1,057 3,368 2,284 445 1,718Farm implement dealers 63,292 21,035 6,237 1,056 66,227 4,632 10,314 52,069Farm and garden supply stores 21,020 8,952 23,098 4,933 80,502 7,488 6,190 † 50,991Fuel and ice dealers 1,561 736 2,611 1,722 3,742 369 † 1,349Mobile homes, trailers, and campers 11,830 6,159 5,481 # 23,907 1,023 3,347 # 27,011Boat, motorcycle, and plane dealers 39,924 4,837 18,801 4,691 # 14,290 3,297 # 14,726 All other retail stores group 178,166 47,737 81,071 17,872 211,263 21,122 20,923 157,423 Retail Stores Totals 4,030,264 559,283 2,609,266 355,725 2,353,600 332,019 366,281 1,938,426Business and Personal Services 268,321 25,417 145,156 23,446 99,837 18,948 16,770 106,814All Other Outlets 2,168,093 155,997 774,474 130,858 817,891 103,375 129,010 1,052,553 Totals All Outlets 6,466,678 740,697 3,528,896 510,029 3,271,328 454,342 512,061 3,097,793

HISTORICAL DATA Comparable data for retail stores: 2001 3,354,150 396,396 2,177,523 255,233 1,525,326 247,044 224,991 1,178,278 2002 3,428,641 423,437 2,264,743 269,540 1,662,306 258,879 247,628 1,290,154 2003 3,505,070 457,056 2,288,829 291,473 1,824,006 280,673 265,542 1,397,897 2004 3,604,420 496,483 2,405,329 317,821 1,969,969 290,183 291,093 1,573,279 2005 3,951,969 539,384 2,600,232 355,991 2,250,941 313,474 350,966 1,880,290 Comparable data for all outlets: 2001 5,568,821 540,210 2,977,263 379,036 2,168,467 342,677 325,214 2,074,588 2002 5,467,541 566,517 3,020,476 387,476 2,316,946 355,049 347,585 1,934,351 2003 5,470,917 603,139 3,087,037 414,097 2,544,284 379,211 368,888 2,038,056 2004 5,805,993 656,564 3,243,079 452,766 2,761,328 399,080 411,037 2,329,284 2005 6,308,474 725,931 3,478,597 504,765 3,146,610 428,303 496,270 2,804,577

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Page 7: Taxable Sales in California - Board of Equalization - State of

TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of business KINGS LOS ANGELES MARIN MENDOCINO MERCED MONTEREY NAPA NEVADA

Retail StoresWomen's apparel 978 345,194 12,655 1,785 2,308 14,121 4,018 2,436Men's apparel # 77,418 2,218 223 # 2,368 1,422 501Family apparel 5,025 # 680,260 18,829 1,183 4,053 # 25,023 10,473 2,286Shoes 1,510 224,409 3,887 572 1,856 9,151 3,454 789 Apparel stores group 7,513 1,327,281 37,589 3,763 8,217 50,663 19,367 6,012General merchandise stores 42,297 2,777,849 89,673 25,528 72,145 130,696 33,586 13,169Drug stores 4,222 409,958 20,559 5,587 5,866 21,167 4,262 7,277 General merchandise group 46,519 3,187,807 110,232 31,115 78,011 151,863 37,848 20,446Gifts, art goods, and novelties 310 102,796 5,197 1,732 596 12,362 1,460 1,926Sporting goods 855 223,455 16,860 2,457 2,287 8,719 3,512 4,673Florists 859 63,591 1,822 512 979 2,546 1,185 872Photographic equipment and supplies --- 45,719 1,455 # # 1,647 # #Musical instruments 510 108,256 3,459 858 705 3,215 667 635Stationery and books 1,029 347,905 9,278 1,891 2,891 8,805 1,513 2,645Jewelry 1,860 169,136 5,465 485 1,644 11,268 2,419 857Office, store, and school supplies 3,710 1,000,643 31,188 3,813 9,602 24,200 13,797 5,671Other specialties 7,043 1,399,791 42,894 9,192 # 11,973 # 48,826 18,074 # 10,090 # Specialty stores group 16,176 3,461,292 117,618 20,940 30,677 121,588 42,627 27,369Food stores selling all types of liquor 8,404 764,603 34,541 19,104 22,208 34,855 22,258 18,510All other food stores 18,203 406,868 13,404 7,923 21,863 39,147 8,349 7,403 Food stores group 26,607 1,171,471 47,945 27,027 44,071 74,002 30,607 25,913Eating places: no alcoholic beverages 17,356 1,769,907 24,847 12,849 27,524 47,456 19,409 10,383Eating places: beer and wine 6,282 662,825 34,622 7,186 10,581 49,561 29,558 8,057Eating and drinking: all types of liquor 2,964 1,040,379 48,375 8,855 8,779 55,340 24,857 8,806 Eating and drinking group 26,602 3,473,111 107,844 28,890 46,884 152,357 73,824 27,246Household and home furnishings 4,173 785,521 36,002 3,901 7,328 25,663 7,996 8,252Household appliance dealers 994 273,614 13,011 1,554 3,065 12,681 1,863 2,049 Household group 5,167 1,059,135 49,013 5,455 10,393 38,344 9,859 10,301Lumber and building materials # 1,406,764 66,599 25,875 30,681 # 58,258 50,411 40,723Hardware stores 15,485 # 282,030 14,752 11,617 4,486 13,917 5,402 7,078Plumbing and electrical supplies 296 305,836 5,407 2,302 4,331 16,575 4,384 6,129Paint, glass, and wallpaper 388 75,626 5,696 1,814 # 3,442 2,914 2,779 Building material group 16,169 2,070,256 92,454 41,608 39,498 92,192 63,111 56,709New motor vehicle dealers 32,019 4,004,824 139,578 25,220 57,249 147,167 34,031 14,610Used motor vehicle dealers 3,118 371,519 7,166 1,957 11,699 36,025 1,668 3,041Automotive supplies and parts 7,940 316,290 9,114 7,136 12,133 19,835 5,981 6,259Service stations 30,783 3,159,798 82,343 33,341 101,491 115,904 34,298 27,557 Automotive group 73,860 7,852,431 238,201 67,654 182,572 318,931 75,978 51,467Packaged liquor stores 1,829 162,675 8,100 1,576 3,284 8,385 14,433 628Second-hand merchandise 248 22,249 1,549 557 590 1,200 166 439Farm implement dealers 8,662 100,876 † 3,594 14,821 27,965 10,108 1,019Farm and garden supply stores 18,214 61,488 6,637 † 7,178 8,889 24,240 † 3,561 † 2,688Fuel and ice dealers 1,179 21,977 † 1,288 703 † † 1,042Mobile homes, trailers, and campers # 31,197 # 2,489 # 1,229 1,776 #Boat, motorcycle, and plane dealers 3,099 # 145,838 5,586 # 5,233 4,342 # 8,826 6,107 2,383 # All other retail stores group 33,231 546,300 21,872 21,915 32,629 71,845 36,151 8,199 Retail Stores Totals 251,844 24,149,084 822,768 248,367 472,952 1,071,785 389,372 233,662Business and Personal Services 11,825 1,344,872 45,865 14,400 17,873 103,788 32,828 14,483All Other Outlets 81,571 8,832,201 211,317 73,874 198,594 353,336 235,354 128,906 Totals All Outlets 345,240 34,326,157 1,079,950 336,641 689,419 1,528,909 657,554 377,051

HISTORICAL DATA Comparable data for retail stores: 2001 165,561 17,664,143 708,231 188,956 328,195 900,171 297,452 180,107 2002 179,853 18,843,900 729,227 208,240 344,326 913,776 318,141 187,139 2003 195,087 20,403,968 742,891 214,373 376,299 955,151 306,435 190,551 2004 209,320 21,613,501 761,897 219,941 412,828 989,948 337,698 211,209 2005 248,625 23,708,982 818,205 239,220 482,945 1,060,758 374,639 228,872 Comparable data for all outlets: 2001 241,064 26,524,178 965,925 276,044 469,590 1,389,916 506,984 273,950 2002 267,382 27,577,448 974,611 280,379 482,275 1,277,675 533,226 282,423 2003 268,807 28,996,820 995,765 288,584 525,581 1,325,836 513,263 289,815 2004 280,221 30,647,607 1,005,431 295,932 596,170 1,392,473 561,687 315,617 2005 336,483 33,462,702 1,065,391 323,607 695,092 1,494,896 619,700 350,798

5

Page 8: Taxable Sales in California - Board of Equalization - State of

TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of business ORANGE PLACER RIVERSIDE SACRAMENTOSAN

BERNARDINO SAN DIEGO SAN FRANCISCO SAN JOAQUIN

Retail StoresWomen's apparel 146,497 11,466 54,390 35,123 49,148 111,304 81,060 9,767Men's apparel 32,814 1,643 16,672 10,876 12,077 25,275 16,601 2,009Family apparel 289,693 27,288 135,713 82,414 136,461 280,208 110,671 29,203Shoes 54,533 4,684 29,581 21,678 32,798 56,755 26,344 10,404 Apparel stores group 523,537 45,081 236,356 150,091 230,484 473,542 234,676 51,383General merchandise stores 1,221,081 154,213 715,576 520,378 706,777 1,208,361 311,108 # 228,241Drug stores 122,129 14,142 65,672 48,948 50,974 121,136 # 19,756 General merchandise group 1,343,210 168,355 781,248 569,326 757,751 1,329,497 311,108 247,997Gifts, art goods, and novelties 49,261 4,913 12,278 13,786 17,991 37,432 42,336 2,968Sporting goods 128,036 26,353 39,159 47,119 43,262 105,752 27,734 11,000Florists 24,924 2,760 10,153 9,297 9,453 26,165 6,642 2,765Photographic equipment and supplies 16,578 672 # 2,532 800 8,887 10,054 1,413Musical instruments 33,898 3,110 7,455 16,420 12,765 29,200 20,555 2,583Stationery and books 88,059 9,318 26,370 43,911 74,906 91,622 50,658 7,573Jewelry 72,832 8,650 20,931 19,327 21,061 61,168 50,094 6,060Office, store, and school supplies 643,374 53,338 151,511 217,730 273,539 361,578 170,024 80,571Other specialties 582,908 59,428 238,735 # 165,355 219,496 461,928 180,905 53,158 Specialty stores group 1,639,870 168,542 506,592 535,477 673,273 1,183,732 559,002 168,091Food stores selling all types of liquor 281,784 50,734 199,929 146,921 175,583 272,237 79,683 69,864All other food stores 166,566 21,521 122,437 84,852 136,218 222,960 29,489 38,003 Food stores group 448,350 72,255 322,366 231,773 311,801 495,197 109,172 107,867Eating places: no alcoholic beverages 564,798 49,211 306,986 193,899 339,618 528,803 129,417 82,206Eating places: beer and wine 295,651 37,494 105,905 105,123 93,190 233,938 163,517 34,927Eating and drinking: all types of liquor 436,564 54,663 121,655 120,643 121,438 435,190 322,258 32,438 Eating and drinking group 1,297,013 141,368 534,546 419,665 554,246 1,197,931 615,192 149,571Household and home furnishings 429,689 58,326 163,095 118,780 168,244 290,009 128,459 32,792Household appliance dealers 118,190 8,705 53,946 32,702 45,601 84,302 21,389 8,700 Household group 547,879 67,031 217,041 151,482 213,845 374,311 149,848 41,492Lumber and building materials 604,565 104,421 476,180 294,462 492,937 655,508 50,631 136,620Hardware stores 60,537 6,463 25,600 29,031 23,806 80,144 16,034 17,176Plumbing and electrical supplies 108,291 22,433 96,667 76,139 40,411 134,240 38,414 40,871Paint, glass, and wallpaper 34,206 7,958 12,830 14,283 14,995 18,543 9,444 5,640 Building material group 807,599 141,275 611,277 413,915 572,149 888,435 114,523 200,307New motor vehicle dealers 1,735,360 406,036 962,888 581,728 934,836 1,406,445 119,625 286,296Used motor vehicle dealers 149,382 19,498 79,273 57,215 144,546 136,282 3,605 29,508Automotive supplies and parts 108,805 20,932 100,619 66,675 115,302 119,348 10,725 40,257Service stations 1,106,602 164,363 698,003 402,233 867,455 1,001,871 148,834 265,427 Automotive group 3,100,149 610,829 1,840,783 1,107,851 2,062,139 2,663,946 282,789 621,488Packaged liquor stores 57,902 3,550 19,435 24,931 25,712 55,014 21,897 11,197Second-hand merchandise 16,790 1,165 4,212 7,831 4,404 17,067 5,535 2,525Farm implement dealers 43,063 8,220 88,449 24,888 51,480 41,048 † 45,160Farm and garden supply stores 44,989 11,503 34,855 31,315 11,735 30,733 3,862 † 26,412Fuel and ice dealers 5,907 733 1,109 6,323 6,868 2,373 --- 3,958Mobile homes, trailers, and campers 18,528 12,472 31,212 17,646 52,005 24,504 --- 26,416Boat, motorcycle, and plane dealers 92,339 40,362 57,792 45,575 64,683 96,530 9,271 24,715 All other retail stores group 279,518 78,005 237,064 158,509 216,887 267,269 40,565 140,383 Retail Stores Totals 9,987,125 1,492,741 5,287,273 3,738,089 5,592,575 8,873,860 2,416,875 1,728,579Business and Personal Services 762,437 53,686 253,898 211,989 229,801 623,509 242,056 76,636All Other Outlets 3,821,520 436,680 1,716,583 1,447,563 2,063,311 2,702,431 798,224 681,194 Totals All Outlets 14,571,082 1,983,107 7,257,754 5,397,641 7,885,687 12,199,800 3,457,155 2,486,409

HISTORICAL DATA Comparable data for retail stores: 2001 7,025,784 957,760 3,121,004 2,917,937 3,385,266 6,581,695 1,925,470 1,214,593 2002 7,563,715 1,104,375 3,450,150 3,070,785 3,643,317 7,037,760 1,945,622 1,341,001 2003 8,367,044 1,216,165 3,963,047 3,327,773 4,087,770 7,710,485 1,993,682 1,434,479 2004 8,922,353 1,307,193 4,563,288 3,532,723 4,682,095 8,195,868 2,129,622 1,550,244 2005 9,721,960 1,485,899 5,228,020 3,863,358 5,511,742 8,742,190 2,312,609 1,780,193 Comparable data for all outlets: 2001 10,984,034 1,315,434 4,379,758 4,338,210 4,961,555 9,395,860 2,952,875 1,784,608 2002 11,363,793 1,476,945 4,760,280 4,478,334 5,327,336 9,920,745 2,923,010 1,942,133 2003 12,276,409 1,590,607 5,371,765 4,820,430 5,804,353 10,626,888 2,901,973 2,018,102 2004 12,980,907 1,719,024 6,245,806 5,122,773 6,725,871 11,232,007 3,048,707 2,243,435 2005 14,170,680 1,930,573 7,129,552 5,558,309 7,790,407 12,019,021 3,287,453 2,552,501

6

Page 9: Taxable Sales in California - Board of Equalization - State of

TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of businessSAN LUIS OBISPO SAN MATEO SANTA BARBARA SANTA CLARA SANTA CRUZ SHASTA SOLANO SONOMA

Retail StoresWomen's apparel 9,183 23,548 19,535 77,323 8,848 3,388 11,125 15,310Men's apparel 1,680 3,507 1,389 18,276 1,304 1,032 5,924 2,518Family apparel 21,706 54,549 24,806 168,423 10,117 7,261 41,613 32,447Shoes 3,896 13,703 5,674 42,104 3,693 2,428 6,914 8,275 Apparel stores group 36,465 95,307 51,404 306,126 23,962 14,109 65,576 58,550General merchandise stores 86,854 270,598 140,474 628,498 74,651 82,143 183,194 175,264Drug stores 15,201 43,843 22,894 83,738 19,553 6,762 10,688 24,278 General merchandise group 102,055 314,441 163,368 712,236 94,204 88,905 193,882 199,542Gifts, art goods, and novelties 7,032 13,282 6,540 19,119 6,521 1,549 1,937 6,332Sporting goods 14,562 25,074 17,229 64,804 9,546 6,128 10,359 20,741Florists 2,612 6,300 4,292 12,229 988 1,523 3,203 3,531Photographic equipment and supplies 638 # 5,267 10,057 425 # # 1,646Musical instruments 1,723 6,852 3,166 25,176 2,560 804 1,991 5,738Stationery and books 6,685 18,976 8,210 54,851 10,643 4,259 5,497 14,246Jewelry 3,149 13,702 6,027 47,016 3,977 1,967 4,955 4,919Office, store, and school supplies 24,490 108,045 36,450 401,266 17,928 16,320 31,022 45,398Other specialties 29,917 111,234 # 45,410 250,505 25,973 18,952 # 63,070 # 59,724 Specialty stores group 90,808 303,465 132,591 885,023 78,561 51,502 122,034 162,275Food stores selling all types of liquor 33,025 70,638 45,776 135,699 28,089 27,972 41,625 69,476All other food stores 14,821 28,183 26,795 74,545 18,508 15,390 19,622 33,648 Food stores group 47,846 98,821 72,571 210,244 46,597 43,362 61,247 103,124Eating places: no alcoholic beverages 37,106 102,388 58,836 238,619 25,279 21,138 65,805 61,070Eating places: beer and wine 43,155 88,822 59,090 227,447 36,013 12,340 23,057 44,310Eating and drinking: all types of liquor 40,924 102,252 56,969 196,370 31,043 15,185 23,256 50,074 Eating and drinking group 121,185 293,462 174,895 662,436 92,335 48,663 112,118 155,454Household and home furnishings 25,317 98,337 36,614 157,412 17,915 12,087 29,633 41,345Household appliance dealers 7,915 27,768 14,375 56,157 10,466 6,866 8,958 13,798 Household group 33,232 126,105 50,989 213,569 28,381 18,953 38,591 55,143Lumber and building materials 78,678 194,405 94,763 329,991 43,193 45,321 77,364 116,774Hardware stores 14,196 24,791 15,473 55,479 14,715 9,214 8,248 36,273Plumbing and electrical supplies 15,994 23,336 27,613 55,421 6,811 9,541 9,461 18,108Paint, glass, and wallpaper 2,395 8,667 4,219 19,034 3,504 3,159 3,139 7,471 Building material group 111,263 251,199 142,068 459,925 68,223 67,235 98,212 178,626New motor vehicle dealers 106,912 382,250 145,696 806,478 68,605 68,554 207,579 230,889Used motor vehicle dealers 13,622 20,674 7,440 53,346 12,703 14,913 19,595 21,663Automotive supplies and parts 11,437 27,094 16,695 57,983 8,269 15,937 18,456 26,526Service stations 100,380 249,043 124,493 578,631 62,954 68,227 145,584 146,403 Automotive group 232,351 679,061 294,324 1,496,438 152,531 167,631 391,214 425,481Packaged liquor stores 12,656 19,527 12,965 39,314 9,957 3,473 6,050 17,097Second-hand merchandise 1,083 6,050 1,373 4,187 822 1,230 2,250 2,008Farm implement dealers 9,778 2,741 16,729 18,160 3,870 9,408 7,947 19,029Farm and garden supply stores 15,897 18,668 19,774 29,182 14,353 4,207 7,471 17,817Fuel and ice dealers 406 1,614 1,399 3,258 790 605 581 4,424Mobile homes, trailers, and campers 6,809 1,129 711 18,201 1,289 11,911 3,647 9,863Boat, motorcycle, and plane dealers 12,183 6,882 10,100 35,686 9,733 16,432 18,574 18,868 All other retail stores group 58,812 56,611 63,051 147,988 40,814 47,266 46,520 89,106 Retail Stores Totals 834,017 2,218,472 1,145,261 5,093,985 625,608 547,626 1,129,394 1,427,301Business and Personal Services 37,794 145,827 64,960 326,100 37,250 33,182 70,328 89,179All Other Outlets 230,714 904,382 335,405 2,721,655 173,029 198,287 430,663 558,320 Totals All Outlets 1,102,525 3,268,681 1,545,626 8,141,740 835,887 779,095 1,630,385 2,074,800

HISTORICAL DATA Comparable data for retail stores: 2001 587,907 1,997,567 904,544 4,279,692 548,920 384,020 855,857 1,189,485 2002 630,511 1,934,253 961,270 4,133,335 551,882 419,306 909,160 1,227,403 2003 679,939 1,972,492 1,013,883 4,235,851 563,739 454,459 966,476 1,278,303 2004 721,639 2,021,633 1,061,331 4,415,750 561,992 481,367 1,018,804 1,318,733 2005 813,789 2,179,019 1,141,285 4,901,795 616,018 534,355 1,107,193 1,434,660 Comparable data for all outlets: 2001 772,165 3,054,923 1,265,195 7,550,583 736,053 562,430 1,192,676 1,730,867 2002 823,851 2,887,287 1,311,830 6,784,262 731,976 594,221 1,300,171 1,748,283 2003 872,503 2,893,814 1,359,175 7,018,196 726,937 623,247 1,374,902 1,786,691 2004 970,711 2,950,360 1,424,440 7,106,939 764,127 675,555 1,479,871 1,856,460 2005 1,079,968 3,208,387 1,517,530 7,752,632 822,857 760,283 1,598,545 2,023,376

7

Page 10: Taxable Sales in California - Board of Equalization - State of

TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of business STANISLAUS TULARE VENTURA YOLO

Retail StoresWomen's apparel 9,097 7,084 31,343 891Men's apparel 2,065 3,176 8,908 180Family apparel 33,839 20,146 85,260 4,018Shoes 8,819 4,627 14,598 1,093 Apparel stores group 53,820 35,033 140,109 6,182General merchandise stores 201,681 136,474 261,321 32,109Drug stores 18,221 10,532 34,270 7,725 General merchandise group 219,902 147,006 295,591 39,834Gifts, art goods, and novelties 3,333 1,951 6,476 704Sporting goods 10,566 6,958 31,461 4,989Florists 3,646 1,889 4,696 498Photographic equipment and supplies # # 1,815 #Musical instruments 4,587 1,453 7,429 903Stationery and books 9,899 8,163 19,341 3,202Jewelry 7,970 3,396 12,683 882Office, store, and school supplies 37,549 20,849 70,069 12,166Other specialties 53,056 # 25,993 # 99,329 17,386 # Specialty stores group 130,606 70,652 253,299 40,730Food stores selling all types of liquor 49,335 41,705 77,720 23,845All other food stores 35,663 59,746 40,649 17,247 Food stores group 84,998 101,451 118,369 41,092Eating places: no alcoholic beverages 66,609 46,132 120,332 21,834Eating places: beer and wine 30,236 22,480 70,739 11,512Eating and drinking: all types of liquor 28,102 15,166 71,816 11,774 Eating and drinking group 124,947 83,778 262,887 45,120Household and home furnishings 32,289 18,816 67,154 32,431Household appliance dealers 11,896 6,041 22,073 2,117 Household group 44,185 24,857 89,227 34,548Lumber and building materials 114,477 67,842 174,030 35,312Hardware stores 14,731 7,898 14,847 4,336Plumbing and electrical supplies 16,768 12,221 37,771 10,151Paint, glass, and wallpaper 6,027 2,237 7,388 2,072 Building material group 152,003 90,198 234,036 51,871New motor vehicle dealers 188,290 131,215 442,324 66,391Used motor vehicle dealers 48,153 17,133 30,738 9,403Automotive supplies and parts 28,501 20,033 29,392 17,070Service stations 168,716 73,757 238,690 74,177 Automotive group 433,660 242,138 741,144 167,041Packaged liquor stores 11,852 2,708 15,008 2,239Second-hand merchandise 623 1,010 3,494 552Farm implement dealers 30,727 24,011 34,408 22,699Farm and garden supply stores 25,600 30,731 19,325 5,949Fuel and ice dealers 1,746 495 875 607Mobile homes, trailers, and campers 13,434 6,113 16,722 5,623Boat, motorcycle, and plane dealers 11,519 7,570 30,074 3,237 All other retail stores group 95,501 72,638 119,906 40,906 Retail Stores Totals 1,339,622 867,751 2,254,568 467,324Business and Personal Services 63,395 40,047 127,998 34,489All Other Outlets 489,362 337,201 723,511 328,832 Totals All Outlets 1,892,379 1,244,999 3,106,077 830,645

HISTORICAL DATA Comparable data for retail stores: 2001 986,038 545,328 1,709,585 345,985 2002 1,038,951 595,584 1,820,171 354,586 2003 1,114,367 647,019 2,021,238 378,803 2004 1,178,025 710,021 2,095,276 410,234 2005 1,338,207 830,779 2,283,559 449,902 Comparable data for all outlets: 2001 1,430,256 797,722 2,361,197 612,329 2002 1,514,577 847,707 2,470,911 630,023 2003 1,614,333 943,743 2,704,352 673,238 2004 1,725,957 1,004,097 2,834,740 732,320 2005 1,917,122 1,188,651 3,069,455 831,924

†, # Sales omitted because their publication would result in the disclosure of confidential information. In Table 3, these are included in the class-of-business group to which they belong when possible.

8

Page 11: Taxable Sales in California - Board of Equalization - State of

TABLE 4. TAXABLE SALES IN THE 22 SMALLEST COUNTIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Type of business AMADOR CALAVERAS COLUSA DEL NORTE GLENN INYO LAKE

Retail Stores Apparel stores # 941 952 75 363 147 448 656 General merchandise stores # 14,448 4,295 1,059 # # 7,921 19,964 Food stores 261 10,719 9,349 2,965 4,191 2,775 4,961 14,519 Eating and drinking places 386 9,276 7,687 5,472 6,435 5,681 9,046 10,860 Home furnishings and appliances # 3,810 2,089 183 885 144 549 2,096 Bldg. matrl. and farm implements -- 18,538 15,249 10,749 4,925 4,972 8,006 17,350 Auto dealers and auto supplies -- 17,168 3,385 14,076 3,622 9,253 7,573 13,441 Service stations # 7,085 9,984 9,084 5,295 11,624 20,197 13,431 Other retail stores 1,531 # 12,862 8,119 5,714 16,280 # 14,011 # 6,632 14,914 Retail Stores Totals 2,178 94,847 61,109 49,377 41,996 48,607 65,333 107,231All Other Outlets 3,636 33,558 40,598 34,763 21,038 37,372 25,524 44,288Totals All Outlets 5,814 128,405 101,707 84,140 63,034 85,979 90,857 151,519

Type of business LASSEN MADERA MARIPOSA MODOC MONO PLUMAS SAN BENITO SIERRA

Retail Stores Apparel stores 388 2,582 243 116 3,239 368 1,033 # General merchandise stores # 28,487 247 974 # 2,442 10,452 99 Food stores 5,727 30,463 3,223 1,181 5,043 6,478 8,863 266 Eating and drinking places 6,173 23,078 3,691 1,270 13,869 7,591 9,580 1,022 Home furnishings and appliances 1,326 3,593 191 # 1,503 1,352 1,694 # Bldg. matrl. and farm implements 6,087 43,958 2,847 3,414 7,939 9,773 11,540 1,020 Auto dealers and auto supplies 10,249 47,525 1,045 2,245 509 4,267 11,450 -- Service stations 7,404 50,355 2,816 5,120 10,577 8,691 9,824 1,326 Other retail stores 15,806 # 32,611 2,819 1,454 # 9,040 # 5,123 21,029 389 # Retail Stores Totals 53,160 262,652 17,122 15,774 51,719 46,085 85,465 4,122All Other Outlets 27,211 114,787 35,680 10,336 28,057 32,689 57,127 3,437Totals All Outlets 80,371 377,439 52,802 26,110 79,776 78,774 142,592 7,559

Type of business SISKIYOU SUTTER TEHAMA TRINITY TUOLUMNE YUBA

Retail Stores Apparel stores 595 8,290 568 168 1,237 358 General merchandise stores 13,392 47,003 # # 26,973 18,385 Food stores 10,345 20,929 9,034 4,720 12,124 9,691 Eating and drinking places 13,177 21,612 10,576 2,283 15,119 9,326 Home furnishings and appliances 1,756 7,402 2,732 127 3,404 1,501 Bldg. matrl. and farm implements 13,586 58,152 14,622 1,930 19,574 9,458 Auto dealers and auto supplies 9,995 49,074 45,432 526 17,758 10,054 Service stations 25,174 28,486 52,655 1,813 17,976 18,054 Other retail stores 8,296 39,736 22,647 # 2,653 # 16,146 8,104 Retail Stores Totals 96,316 280,684 158,266 14,220 130,311 84,931All Other Outlets 46,830 86,520 45,516 9,908 45,874 75,227Totals All Outlets 143,146 367,204 203,782 24,128 176,185 160,158

# Sales omitted because their publication would result in the disclosure of confidential information. In Table 4, these are included with "Other retail stores" when possible.

ALPINE

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

AGOURA HILLS ALAMEDA ALHAMBRA ALISO VIEJOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 27 594 43 2,523 65 5,975 52 # General merchandise stores 17 1,925 32 11,581 44 56,012 27 # Food stores 13 4,853 51 9,450 34 6,650 7 5,288 Eating and drinking places 62 14,141 209 20,356 210 29,535 67 10,007 Home furnishings and appliances 43 14,180 106 7,936 50 3,393 60 1,106 Bldg. matrl. and farm implements 10 4,839 24 5,160 17 # 6 # Auto dealers and auto supplies 8 888 23 20,696 58 102,803 25 1,433 Service stations 9 15,778 9 13,054 14 29,515 8 11,254 Other retail stores 232 8,509 555 20,124 459 37,882 # 283 56,991 # Retail Stores Totals 421 65,707 1,052 110,880 951 271,765 535 86,079All Other Outlets 517 17,023 1,052 24,459 920 30,408 604 12,585Totals All Outlets 938 82,730 2,104 135,339 1,871 302,173 1,139 98,664

ANAHEIM ANTIOCH APPLE VALLEY ARCADIAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 270 20,001 82 7,531 21 # 116 25,885 General merchandise stores 141 59,477 42 58,334 30 27,073 37 42,411 Food stores 194 37,568 42 11,818 27 9,963 35 8,390 Eating and drinking places 772 144,620 173 23,052 73 10,719 183 29,412 Home furnishings and appliances 229 40,887 45 5,677 33 922 50 2,180 Bldg. matrl. and farm implements 146 147,010 19 31,544 16 # 14 1,055 Auto dealers and auto supplies 389 141,562 51 44,579 25 2,405 30 # Service stations 83 117,215 30 24,159 13 19,354 12 15,787 Other retail stores 1,605 118,611 369 21,637 317 24,001 # 572 42,020 # Retail Stores Totals 3,829 826,951 853 228,331 555 94,437 1,049 167,140All Other Outlets 5,327 676,290 699 25,435 445 5,220 982 26,724Totals All Outlets 9,156 1,503,241 1,552 253,766 1,000 99,657 2,031 193,864

ARROYO GRANDE ATASCADERO AUBURN AZUSAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 21 2,529 23 1,211 25 861 34 1,328 General merchandise stores 12 17,363 13 5,639 14 5,845 21 # Food stores 17 5,127 17 7,887 14 4,240 47 4,947 Eating and drinking places 57 6,981 68 7,365 68 6,671 103 9,305 Home furnishings and appliances 34 4,037 26 3,450 43 1,269 23 1,480 Bldg. matrl. and farm implements 7 4,819 22 20,261 11 3,074 20 8,661 Auto dealers and auto supplies 21 9,261 30 12,433 26 9,089 45 2,698 Service stations 11 12,313 10 10,661 9 # 10 12,827 Other retail stores 148 8,525 186 12,115 214 57,496 # 217 43,296 # Retail Stores Totals 328 70,955 395 81,022 424 88,545 520 84,542All Other Outlets 442 7,460 575 11,837 500 19,746 647 28,237Totals All Outlets 770 78,415 970 92,859 924 108,291 1,167 112,779

BAKERSFIELD BALDWIN PARK BANNING BARSTOWType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 391 49,567 43 1,582 10 236 69 15,079 General merchandise stores 132 207,122 21 23,733 11 6,202 18 # Food stores 250 72,543 43 6,174 17 4,431 21 5,830 Eating and drinking places 690 115,199 113 14,937 50 7,770 110 18,496 Home furnishings and appliances 296 46,393 38 664 25 947 19 867 Bldg. matrl. and farm implements 122 123,722 21 28,791 11 297 10 6,412 Auto dealers and auto supplies 298 301,257 53 2,867 35 16,246 41 13,440 Service stations 85 90,942 16 18,899 7 7,874 28 70,224 Other retail stores 1,881 147,213 239 21,319 106 4,225 135 16,193 # Retail Stores Totals 4,145 1,153,958 587 118,966 272 48,228 451 146,541All Other Outlets 2,756 290,066 638 22,998 219 15,126 206 10,511Totals All Outlets 6,901 1,444,024 1,225 141,964 491 63,354 657 157,052

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

BELLFLOWER BENICIA BERKELEY BEVERLY HILLSType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 42 1,087 15 498 161 13,679 237 75,251 General merchandise stores 32 9,116 12 1,386 94 14,354 64 78,426 Food stores 48 5,489 8 4,752 113 16,117 20 4,966 Eating and drinking places 165 14,103 70 8,330 462 54,695 212 61,552 Home furnishings and appliances 46 2,489 44 2,202 153 16,867 153 13,366 Bldg. matrl. and farm implements 13 1,874 13 10,105 33 24,997 7 1,420 Auto dealers and auto supplies 123 41,565 23 2,311 36 32,743 23 77,443 Service stations 19 23,890 14 21,476 29 21,052 6 4,864 Other retail stores 275 9,824 187 9,458 1,259 67,439 735 80,782 Retail Stores Totals 763 109,437 386 60,518 2,340 261,943 1,457 398,070All Other Outlets 725 17,574 628 73,076 2,148 80,880 1,277 126,621Totals All Outlets 1,488 127,011 1,014 133,594 4,488 342,823 2,734 524,691

BREA BRENTWOOD BUENA PARK BURBANKType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 128 42,268 26 5,878 63 9,424 168 19,056 General merchandise stores 27 71,900 9 3,466 46 41,996 70 96,049 Food stores 23 8,030 15 10,847 38 9,328 71 19,736 Eating and drinking places 161 42,826 88 10,903 204 35,065 351 73,622 Home furnishings and appliances 57 16,762 46 4,164 49 6,069 118 56,887 Bldg. matrl. and farm implements 14 28,804 13 17,487 19 9,774 39 51,878 Auto dealers and auto supplies 39 2,430 34 14,910 45 150,230 64 24,808 Service stations 8 17,299 17 17,825 20 17,465 32 45,862 Other retail stores 427 59,176 208 8,211 419 182,894 972 96,631 Retail Stores Totals 884 289,495 456 93,691 903 462,245 1,885 484,529All Other Outlets 1,165 112,442 437 13,235 1,112 107,810 2,157 205,195Totals All Outlets 2,049 401,937 893 106,926 2,015 570,055 4,042 689,724

BURLINGAME CALABASAS CALEXICO CAMARILLOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 73 10,346 46 3,856 328 8,823 96 44,240 General merchandise stores 18 4,786 6 # 59 # 33 22,441 Food stores 34 4,287 9 6,105 33 6,252 31 8,652 Eating and drinking places 125 22,071 49 11,426 74 10,482 164 27,644 Home furnishings and appliances 67 5,830 36 2,656 80 1,884 52 8,662 Bldg. matrl. and farm implements 19 7,620 2 # 19 873 22 20,241 Auto dealers and auto supplies 31 80,120 7 36,553 44 13,397 28 11,076 Service stations 15 10,152 7 10,118 12 12,995 17 23,391 Other retail stores 321 19,079 208 39,711 # 776 38,801 # 286 32,348 Retail Stores Totals 703 164,291 370 110,425 1,425 93,507 729 198,695All Other Outlets 873 53,140 459 35,576 860 10,833 1,495 63,832Totals All Outlets 1,576 217,431 829 146,001 2,285 104,340 2,224 262,527

CAMPBELL CAPITOLA CARLSBAD CARSONType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 53 9,185 63 9,807 209 56,933 89 3,619 General merchandise stores 22 11,335 19 26,485 33 64,322 42 37,965 Food stores 27 7,313 14 5,135 56 18,043 51 9,935 Eating and drinking places 143 25,950 79 13,553 199 48,082 208 27,457 Home furnishings and appliances 68 5,324 28 4,084 111 14,974 43 # Bldg. matrl. and farm implements 35 38,035 7 7,409 27 11,028 39 41,443 Auto dealers and auto supplies 47 7,430 8 28,998 48 180,112 81 115,018 Service stations 16 17,317 7 6,536 26 38,714 34 32,604 Other retail stores 306 36,122 166 14,505 805 52,746 441 71,531 # Retail Stores Totals 717 158,011 391 116,512 1,514 484,954 1,028 339,572All Other Outlets 1,061 56,845 235 9,229 2,487 132,351 1,338 123,906Totals All Outlets 1,778 214,856 626 125,741 4,001 617,305 2,366 463,478

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

CATHEDRAL CITY CERES CERRITOS CHICOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 39 1,090 25 1,090 117 40,258 104 14,724 General merchandise stores 16 16,081 17 22,390 32 69,597 44 64,448 Food stores 36 9,692 23 7,290 21 3,210 60 19,624 Eating and drinking places 122 12,444 75 10,297 148 27,684 299 36,924 Home furnishings and appliances 60 9,468 18 343 50 18,636 94 22,343 Bldg. matrl. and farm implements 22 11,330 11 20,945 16 19,769 53 53,621 Auto dealers and auto supplies 56 105,489 41 10,622 36 281,101 83 61,783 Service stations 12 18,960 15 15,360 10 9,276 28 33,880 Other retail stores 226 7,021 137 7,896 369 48,102 623 55,648 Retail Stores Totals 589 191,575 362 96,233 799 517,633 1,388 362,995All Other Outlets 472 26,522 362 28,157 919 85,494 1,283 57,697Totals All Outlets 1,061 218,097 724 124,390 1,718 603,127 2,671 420,692

CHINO CHINO HILLS CHULA VISTA CITRUS HEIGHTSType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 80 16,709 37 823 234 25,836 96 14,111 General merchandise stores 38 55,674 23 31,450 79 173,019 31 77,226 Food stores 33 7,463 22 10,641 104 27,242 42 12,656 Eating and drinking places 171 25,827 90 12,116 401 62,949 188 27,526 Home furnishings and appliances 72 4,466 34 2,448 162 19,108 70 9,100 Bldg. matrl. and farm implements 37 21,936 12 # 71 37,607 14 # Auto dealers and auto supplies 55 25,860 28 1,911 164 80,405 37 16,971 Service stations 23 30,266 9 18,472 50 60,609 18 18,679 Other retail stores 431 50,694 304 25,347 # 1,041 75,080 462 61,783 # Retail Stores Totals 940 238,895 559 103,208 2,306 561,855 958 238,052All Other Outlets 1,164 126,933 549 17,812 2,132 60,157 911 21,334Totals All Outlets 2,104 365,828 1,108 121,020 4,438 622,012 1,869 259,386

CLAREMONT CLOVIS COACHELLA COLMAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 40 558 70 8,694 34 1,539 12 9,110 General merchandise stores 8 # 38 75,533 2 # 4 25,460 Food stores 14 4,403 49 22,734 24 9,353 4 # Eating and drinking places 80 9,706 206 30,065 51 5,831 15 3,865 Home furnishings and appliances 18 613 84 4,695 17 996 7 4,843 Bldg. matrl. and farm implements 2 # 26 45,646 7 2,675 3 # Auto dealers and auto supplies 6 76,836 78 91,119 27 5,314 12 84,835 Service stations 12 11,923 16 16,607 9 28,945 1 # Other retail stores 250 8,422 # 423 28,833 79 4,353 # 43 56,823 # Retail Stores Totals 430 112,461 990 323,926 250 59,006 101 184,936All Other Outlets 472 8,021 1,035 40,859 131 13,992 64 10,506Totals All Outlets 902 120,482 2,025 364,785 381 72,998 165 195,442

COLTON COMMERCE COMPTON CONCORDType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 30 496 76 18,996 187 3,906 131 28,840 General merchandise stores 20 # 12 16,935 67 7,912 64 80,194 Food stores 43 13,538 20 2,383 92 9,372 89 19,088 Eating and drinking places 120 13,581 68 11,119 146 10,578 302 40,045 Home furnishings and appliances 28 3,927 24 4,170 45 3,774 84 24,562 Bldg. matrl. and farm implements 14 18,944 14 # 21 1,936 55 74,551 Auto dealers and auto supplies 81 74,876 24 4,387 104 5,998 108 162,676 Service stations 15 46,728 12 24,152 19 15,919 37 34,063 Other retail stores 171 30,959 # 127 27,803 # 386 8,011 730 65,624 Retail Stores Totals 522 203,049 377 109,945 1,067 67,406 1,600 529,643All Other Outlets 411 46,142 875 244,208 938 53,748 1,592 131,893Totals All Outlets 933 249,191 1,252 354,153 2,005 121,154 3,192 661,536

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

CORONA CORTE MADERA COSTA MESA COVINAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 164 16,959 44 14,026 814 102,610 57 2,162 General merchandise stores 69 84,305 9 24,990 227 150,154 32 19,256 Food stores 68 21,191 6 2,786 92 28,039 37 7,828 Eating and drinking places 321 57,156 30 9,031 426 86,044 164 22,004 Home furnishings and appliances 185 19,592 20 6,847 419 68,287 50 # Bldg. matrl. and farm implements 76 94,802 7 6,560 78 46,666 13 # Auto dealers and auto supplies 180 98,529 7 27,293 234 166,480 53 28,086 Service stations 41 81,197 3 # 36 43,453 14 22,766 Other retail stores 815 60,475 119 17,714 # 2,697 152,129 408 80,213 # Retail Stores Totals 1,919 534,206 245 109,247 5,023 843,862 828 182,315All Other Outlets 1,849 381,461 238 16,049 6,292 177,593 912 28,271Totals All Outlets 3,768 915,667 483 125,296 11,315 1,021,455 1,740 210,586

CULVER CITY CUPERTINO CYPRESS DALY CITYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 125 22,614 82 4,178 117 2,349 76 15,918 General merchandise stores 36 89,717 43 33,061 70 45,377 31 40,415 Food stores 32 11,603 29 6,358 21 3,410 49 10,524 Eating and drinking places 194 30,147 161 26,365 133 15,036 177 29,380 Home furnishings and appliances 86 18,677 61 2,167 42 # 44 9,539 Bldg. matrl. and farm implements 26 23,395 10 # 15 # 12 # Auto dealers and auto supplies 42 54,962 14 867 45 3,742 34 36,921 Service stations 13 16,693 17 15,871 12 16,623 24 27,784 Other retail stores 542 59,669 420 17,101 # 559 85,827 # 394 33,842 # Retail Stores Totals 1,096 327,477 837 105,968 1,014 172,364 841 204,323All Other Outlets 1,077 76,410 1,106 169,067 1,878 128,188 697 14,803Totals All Outlets 2,173 403,887 1,943 275,035 2,892 300,552 1,538 219,126

DANA POINT DANVILLE DAVIS DELANOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 61 2,557 51 5,093 37 1,911 31 1,268 General merchandise stores 27 3,503 15 # 11 5,375 18 8,402 Food stores 19 9,890 18 7,397 23 9,694 47 10,795 Eating and drinking places 103 26,608 92 13,364 152 17,642 59 6,039 Home furnishings and appliances 62 3,151 63 3,212 25 1,570 20 996 Bldg. matrl. and farm implements 10 6,155 13 2,625 9 4,759 13 12,348 Auto dealers and auto supplies 15 # 14 974 23 50,391 24 16,034 Service stations 10 17,100 13 15,306 17 15,551 7 6,061 Other retail stores 323 15,380 # 325 43,180 # 295 14,363 108 11,441 Retail Stores Totals 630 84,344 604 91,151 592 121,256 327 73,384All Other Outlets 772 33,386 637 11,093 545 9,098 152 11,183Totals All Outlets 1,402 117,730 1,241 102,244 1,137 130,354 479 84,567

DIAMOND BAR DOWNEY DUARTE DUBLINType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 37 303 122 19,887 12 240 29 11,049 General merchandise stores 22 6,101 49 41,818 16 26,546 18 18,252 Food stores 24 3,817 49 9,768 22 1,855 15 7,048 Eating and drinking places 107 11,863 248 38,641 57 6,393 121 26,633 Home furnishings and appliances 25 549 60 6,795 14 1,307 60 21,100 Bldg. matrl. and farm implements 14 1,660 23 28,927 3 # 22 22,770 Auto dealers and auto supplies 23 # 85 98,381 24 58,468 33 106,218 Service stations 20 30,615 30 38,449 3 # 16 20,200 Other retail stores 320 20,645 # 546 33,390 109 9,707 # 239 50,284 Retail Stores Totals 592 75,553 1,212 316,056 260 104,516 553 283,554All Other Outlets 712 9,880 1,293 46,131 246 13,372 474 47,047Totals All Outlets 1,304 85,433 2,505 362,187 506 117,888 1,027 330,601

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

EL CAJON EL CENTRO EL CERRITO ELK GROVEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 131 19,063 68 10,105 20 3,504 78 14,278 General merchandise stores 60 49,108 26 60,981 14 12,534 23 44,571 Food stores 78 15,972 32 7,686 14 5,347 39 24,638 Eating and drinking places 251 32,673 110 16,724 66 8,300 228 36,955 Home furnishings and appliances 87 18,714 28 1,674 22 4,053 68 14,205 Bldg. matrl. and farm implements 53 57,841 29 29,312 6 # 21 28,545 Auto dealers and auto supplies 131 139,262 49 30,109 12 # 44 136,530 Service stations 47 76,175 15 11,638 6 4,780 30 37,384 Other retail stores 639 60,798 203 13,142 169 49,084 # 626 55,331 Retail Stores Totals 1,477 469,606 560 181,371 329 87,602 1,157 392,437All Other Outlets 1,343 66,786 424 32,037 274 3,437 1,209 48,859Totals All Outlets 2,820 536,392 984 213,408 603 91,039 2,366 441,296

EL MONTE EL SEGUNDO EMERYVILLE ENCINITASType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 103 4,765 25 1,497 44 13,538 101 6,481 General merchandise stores 41 17,695 6 # 8 4,434 26 23,267 Food stores 104 9,980 7 # 18 3,738 44 19,161 Eating and drinking places 239 18,377 123 19,835 92 18,148 205 34,313 Home furnishings and appliances 58 3,806 19 # 34 44,089 106 20,270 Bldg. matrl. and farm implements 29 23,762 10 # 5 # 26 # Auto dealers and auto supplies 165 300,363 15 713 3 # 25 30,051 Service stations 20 25,257 10 # 5 5,267 17 23,111 Other retail stores 429 15,833 189 107,436 # 161 51,906 # 623 74,200 # Retail Stores Totals 1,188 419,838 404 129,481 370 141,120 1,173 230,854All Other Outlets 1,152 55,676 592 95,926 385 34,457 1,776 30,877Totals All Outlets 2,340 475,514 996 225,407 755 175,577 2,949 261,731

ESCONDIDO EUREKA FAIRFIELD FOLSOMType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 222 24,847 48 6,650 98 16,506 88 22,881 General merchandise stores 58 64,752 31 48,156 37 65,855 21 63,291 Food stores 111 32,545 38 7,864 58 17,702 33 14,269 Eating and drinking places 325 42,498 138 14,860 210 30,966 203 32,471 Home furnishings and appliances 109 8,517 39 4,890 71 13,056 82 6,715 Bldg. matrl. and farm implements 82 91,283 32 27,297 33 22,232 22 29,176 Auto dealers and auto supplies 127 205,597 49 37,274 68 88,822 34 145,236 Service stations 41 65,776 24 17,951 27 37,866 15 20,468 Other retail stores 882 59,308 342 27,036 472 64,842 461 51,028 Retail Stores Totals 1,957 595,123 741 191,978 1,074 357,847 959 385,535All Other Outlets 2,640 129,196 664 35,588 997 62,209 868 31,211Totals All Outlets 4,597 724,319 1,405 227,566 2,071 420,056 1,827 416,746

FONTANA FOUNTAIN VALLEY FREMONT FRESNOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 152 9,378 42 4,220 108 9,381 421 66,284 General merchandise stores 65 47,046 29 46,239 94 63,508 223 228,351 Food stores 78 28,387 39 7,809 104 21,443 465 96,753 Eating and drinking places 248 37,182 157 21,234 408 48,556 1,164 157,458 Home furnishings and appliances 84 5,677 74 16,309 180 15,714 370 62,196 Bldg. matrl. and farm implements 28 27,714 22 7,754 63 58,633 171 160,627 Auto dealers and auto supplies 177 148,173 39 22,231 111 133,798 480 298,808 Service stations 43 68,381 28 48,731 45 50,930 126 129,278 Other retail stores 529 25,192 402 32,609 1,106 111,362 2,071 231,014 Retail Stores Totals 1,404 397,130 832 207,136 2,219 513,325 5,491 1,430,769All Other Outlets 1,033 140,741 1,014 51,821 3,001 242,801 5,462 416,002Totals All Outlets 2,437 537,871 1,846 258,957 5,220 756,126 10,953 1,846,771

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

FULLERTON GARDENA GARDEN GROVE GILROYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 105 11,564 105 1,457 119 5,322 125 51,516 General merchandise stores 63 61,254 43 20,837 85 58,012 29 43,677 Food stores 73 20,078 63 8,829 100 16,430 40 5,663 Eating and drinking places 343 46,593 267 24,687 481 51,789 141 24,123 Home furnishings and appliances 104 7,969 51 3,272 128 6,527 62 7,727 Bldg. matrl. and farm implements 22 18,478 38 26,519 48 22,315 33 28,103 Auto dealers and auto supplies 142 40,672 114 31,690 138 85,607 65 56,205 Service stations 32 51,892 16 20,566 41 66,191 18 27,018 Other retail stores 705 57,427 502 8,927 803 27,056 252 32,745 Retail Stores Totals 1,589 315,927 1,199 146,784 1,943 339,249 765 276,777All Other Outlets 2,145 101,348 1,333 58,028 2,076 121,811 673 46,292Totals All Outlets 3,734 417,275 2,532 204,812 4,019 461,060 1,438 323,069

GLENDALE GLENDORA GOLETA GRASS VALLEYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 262 44,729 73 # 27 1,046 42 2,096 General merchandise stores 124 68,436 34 27,380 13 29,268 18 14,385 Food stores 179 26,253 20 7,577 33 7,432 29 15,160 Eating and drinking places 473 56,782 121 14,297 104 19,901 89 10,255 Home furnishings and appliances 181 18,226 49 2,375 25 5,628 40 4,583 Bldg. matrl. and farm implements 46 35,744 20 # 18 22,729 20 16,541 Auto dealers and auto supplies 129 175,524 58 45,652 28 20,995 36 21,551 Service stations 34 42,330 13 10,208 13 15,798 9 10,499 Other retail stores 1,421 78,552 405 33,891 # 183 24,025 230 14,148 Retail Stores Totals 2,849 546,576 793 141,380 444 146,822 513 109,218All Other Outlets 2,841 132,929 1,018 23,056 907 42,032 496 22,038Totals All Outlets 5,690 679,505 1,811 164,436 1,351 188,854 1,009 131,256

HANFORD HAWTHORNE HAYWARD HEALDSBURGType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 59 7,086 80 5,752 121 17,183 21 1,926 General merchandise stores 31 40,145 36 43,708 103 68,840 5 2,089 Food stores 40 12,689 50 8,420 85 14,638 19 3,860 Eating and drinking places 122 16,427 165 17,683 352 34,731 48 8,996 Home furnishings and appliances 38 4,542 42 14,755 88 24,052 38 1,286 Bldg. matrl. and farm implements 20 18,188 18 37,922 70 58,574 13 10,390 Auto dealers and auto supplies 39 31,912 94 44,609 148 97,932 14 20,332 Service stations 8 7,686 13 14,109 46 46,468 8 5,982 Other retail stores 244 23,509 301 30,301 769 51,512 144 6,912 Retail Stores Totals 601 162,184 799 217,259 1,782 413,930 310 61,773All Other Outlets 488 21,957 751 36,057 2,410 250,848 394 18,987Totals All Outlets 1,089 184,141 1,550 253,316 4,192 664,778 704 80,760

HEMET HERMOSA BEACH HESPERIA HOLLISTERType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 52 4,182 37 1,119 27 369 24 858 General merchandise stores 47 49,874 11 # 30 7,649 8 10,193 Food stores 36 10,498 17 4,748 35 15,605 24 7,663 Eating and drinking places 183 23,510 109 19,898 112 16,255 76 7,470 Home furnishings and appliances 57 3,792 32 1,321 58 4,986 22 1,417 Bldg. matrl. and farm implements 26 33,309 4 # 36 17,459 16 8,761 Auto dealers and auto supplies 72 70,125 15 5,430 107 14,856 33 11,307 Service stations 25 25,816 3 # 27 43,129 11 9,445 Other retail stores 360 16,920 188 19,288 # 342 13,346 119 11,670 Retail Stores Totals 858 238,026 416 51,804 774 133,654 333 68,784All Other Outlets 594 23,804 400 4,613 697 43,113 424 17,848Totals All Outlets 1,452 261,830 816 56,417 1,471 176,767 757 86,632

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

HUNTINGTON BEACH HUNTINGTON PARK INDIO INDUSTRYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 299 29,273 232 12,336 111 1,896 257 14,569 General merchandise stores 146 50,615 52 10,210 35 7,582 68 73,683 Food stores 84 28,971 88 7,356 51 11,072 33 6,162 Eating and drinking places 491 81,839 191 16,281 165 12,745 156 30,847 Home furnishings and appliances 189 27,006 47 13,652 58 # 108 10,898 Bldg. matrl. and farm implements 66 67,622 11 # 23 38,122 46 74,387 Auto dealers and auto supplies 172 117,424 57 35,693 76 66,123 74 134,492 Service stations 44 57,554 7 8,533 12 14,863 11 17,664 Other retail stores 1,443 90,137 364 28,426 # 424 21,830 # 872 80,226 Retail Stores Totals 2,934 550,441 1,049 132,487 955 174,233 1,625 442,928All Other Outlets 4,431 119,182 571 20,890 874 32,895 2,939 318,493Totals All Outlets 7,365 669,623 1,620 153,377 1,829 207,128 4,564 761,421

INGLEWOOD IRVINE LAFAYETTE LAGUNA BEACHType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 195 10,529 231 39,034 20 1,433 133 9,101 General merchandise stores 59 45,542 109 99,419 10 3,204 28 2,039 Food stores 89 12,218 74 31,688 15 5,850 12 6,158 Eating and drinking places 263 25,198 533 110,914 62 10,442 115 34,727 Home furnishings and appliances 45 2,667 265 55,010 54 1,877 125 3,980 Bldg. matrl. and farm implements 9 17,335 51 23,576 8 4,534 17 4,329 Auto dealers and auto supplies 95 32,364 109 194,146 8 1,949 15 1,598 Service stations 24 23,737 34 47,358 12 6,692 6 5,472 Other retail stores 594 54,115 1,692 205,503 251 10,383 516 20,004 Retail Stores Totals 1,373 223,705 3,098 806,648 440 46,364 967 87,408All Other Outlets 1,034 45,975 4,013 400,723 543 13,524 969 24,807Totals All Outlets 2,407 269,680 7,111 1,207,371 983 59,888 1,936 112,215

LAGUNA HILLS LAGUNA NIGUEL LA HABRA LAKE ELSINOREType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 76 8,987 71 11,262 54 8,862 72 12,559 General merchandise stores 34 22,960 36 63,587 31 52,408 25 # Food stores 29 3,979 26 11,831 38 8,935 29 9,837 Eating and drinking places 102 21,831 118 20,916 159 20,081 107 14,972 Home furnishings and appliances 104 26,369 154 6,656 42 12,120 52 2,183 Bldg. matrl. and farm implements 20 3,779 26 27,765 27 28,559 22 19,652 Auto dealers and auto supplies 38 6,647 34 46,803 65 22,524 62 33,758 Service stations 10 9,730 10 15,468 21 23,654 16 26,617 Other retail stores 378 22,980 424 16,844 310 15,820 280 42,865 # Retail Stores Totals 791 127,262 899 221,132 747 192,963 665 162,443All Other Outlets 812 30,297 1,058 35,437 737 33,670 427 16,946Totals All Outlets 1,603 157,559 1,957 256,569 1,484 226,633 1,092 179,389

LAKE FOREST LAKEWOOD LA MESA LA MIRADAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 62 3,565 117 24,245 66 7,657 28 2,803 General merchandise stores 48 32,960 43 52,124 33 52,781 20 3,714 Food stores 35 12,952 37 9,699 42 11,730 31 5,124 Eating and drinking places 222 31,353 190 34,048 166 29,364 108 13,244 Home furnishings and appliances 83 8,930 34 8,602 80 11,847 33 37,966 Bldg. matrl. and farm implements 27 34,127 18 # 16 10,932 14 14,261 Auto dealers and auto supplies 62 25,834 32 33,713 54 66,547 26 15,216 Service stations 21 30,133 21 28,272 17 21,425 13 34,372 Other retail stores 619 38,931 381 52,257 # 439 36,620 215 12,935 Retail Stores Totals 1,179 218,785 873 242,960 913 248,903 488 139,635All Other Outlets 1,389 107,925 727 11,582 848 18,737 573 114,468Totals All Outlets 2,568 326,710 1,600 254,542 1,761 267,640 1,061 254,103

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

LANCASTER LA PUENTE LA QUINTA LA VERNEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 108 5,456 121 3,295 31 5,563 24 5,439 General merchandise stores 65 69,678 34 4,156 11 30,050 17 9,113 Food stores 59 17,698 50 5,199 13 8,171 14 3,192 Eating and drinking places 275 36,639 111 9,500 80 14,972 78 11,539 Home furnishings and appliances 92 8,209 51 1,398 56 6,944 20 2,946 Bldg. matrl. and farm implements 37 49,533 8 # 8 24,041 9 2,567 Auto dealers and auto supplies 118 91,398 55 15,653 9 29,696 11 # Service stations 31 62,229 8 7,047 5 10,058 6 10,362 Other retail stores 616 34,025 391 7,895 # 235 12,466 201 16,422 # Retail Stores Totals 1,401 374,865 829 54,143 448 141,961 380 61,580All Other Outlets 1,377 96,270 658 6,564 414 13,538 455 23,839Totals All Outlets 2,778 471,135 1,487 60,707 862 155,499 835 85,419

LAWNDALE LEMON GROVE LIVERMORE LODIType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 25 1,118 20 1,942 23 664 39 2,864 General merchandise stores 8 1,749 5 2,051 39 51,488 25 33,455 Food stores 21 2,119 21 4,743 45 19,979 63 13,879 Eating and drinking places 66 6,907 64 7,066 193 26,623 178 21,202 Home furnishings and appliances 26 1,714 20 1,040 63 7,430 60 3,637 Bldg. matrl. and farm implements 8 15,177 9 # 59 55,576 24 21,617 Auto dealers and auto supplies 40 5,473 19 34,321 51 35,142 89 51,879 Service stations 13 14,785 10 9,601 28 37,741 19 17,162 Other retail stores 156 9,278 145 30,132 # 459 42,964 383 17,855 Retail Stores Totals 363 58,320 313 90,896 960 277,607 880 183,550All Other Outlets 314 9,624 296 20,406 1,259 187,856 881 51,053Totals All Outlets 677 67,944 609 111,302 2,219 465,463 1,761 234,603

LOMPOC LONG BEACH LOS ALAMITOS LOS ALTOSType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 17 481 546 29,147 13 465 41 2,773 General merchandise stores 13 16,602 400 106,085 12 457 13 2,309 Food stores 30 7,918 360 51,409 11 1,889 21 5,986 Eating and drinking places 90 9,580 1,112 171,024 56 7,933 70 9,087 Home furnishings and appliances 19 1,092 343 25,313 28 2,092 75 3,003 Bldg. matrl. and farm implements 13 10,836 99 193,325 18 # 8 1,359 Auto dealers and auto supplies 26 19,457 330 83,826 12 988 2 # Service stations 8 9,445 112 146,172 3 # 7 9,095 Other retail stores 138 5,957 2,423 122,807 129 33,694 # 272 11,540 # Retail Stores Totals 354 81,368 5,725 929,108 282 47,518 509 45,152All Other Outlets 533 11,164 4,957 229,124 396 20,651 683 4,597Totals All Outlets 887 92,532 10,682 1,158,232 678 68,169 1,192 49,749

LOS ANGELES LOS BANOS LOS GATOS LYNWOODType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 7,123 429,554 10 678 60 6,119 118 3,977 General merchandise stores 2,494 919,612 11 14,966 13 4,461 35 3,375 Food stores 3,063 430,403 21 7,129 24 10,248 62 7,458 Eating and drinking places 9,927 1,330,739 72 8,760 126 20,752 124 14,115 Home furnishings and appliances 3,375 318,027 17 605 104 5,247 43 2,219 Bldg. matrl. and farm implements 943 652,157 13 3,062 13 3,698 14 # Auto dealers and auto supplies 2,799 1,120,936 18 9,738 16 44,259 54 6,580 Service stations 801 1,188,041 10 15,148 14 12,978 10 16,823 Other retail stores 25,755 1,214,915 109 4,017 301 65,828 261 14,161 # Retail Stores Totals 56,280 7,604,384 281 64,103 671 173,590 721 68,708All Other Outlets 54,910 2,392,043 233 9,319 829 19,978 450 12,305Totals All Outlets 111,190 9,996,427 514 73,422 1,500 193,568 1,171 81,013

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

MADERA MALIBU MANHATTAN BEACH MANTECAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 40 1,717 56 8,233 82 16,250 28 4,481 General merchandise stores 26 22,788 10 # 17 31,182 22 29,262 Food stores 57 13,225 9 5,991 18 8,972 41 10,065 Eating and drinking places 99 11,045 55 22,707 145 34,689 135 15,449 Home furnishings and appliances 28 1,633 35 877 50 4,713 36 3,157 Bldg. matrl. and farm implements 27 25,989 7 1,449 7 # 21 21,634 Auto dealers and auto supplies 37 22,964 1 # 15 # 66 38,446 Service stations 19 8,399 10 6,979 8 9,424 25 18,509 Other retail stores 171 10,782 192 8,387 # 295 37,627 # 262 22,373 Retail Stores Totals 504 118,542 375 54,623 637 142,857 636 163,376All Other Outlets 406 31,414 404 5,934 663 38,578 505 33,230Totals All Outlets 910 149,956 779 60,557 1,300 181,435 1,141 196,606

MARTINEZ MENLO PARK MERCED MILLBRAEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 12 688 39 1,462 57 6,202 14 755 General merchandise stores 18 # 13 2,680 35 56,938 5 4,611 Food stores 16 8,247 22 9,263 56 12,489 10 3,530 Eating and drinking places 89 7,762 121 18,389 190 23,192 73 11,519 Home furnishings and appliances 43 615 106 7,564 43 6,552 14 # Bldg. matrl. and farm implements 12 7,272 10 3,290 21 30,826 11 6,198 Auto dealers and auto supplies 14 1,454 7 2,257 79 61,295 10 4,258 Service stations 17 9,308 13 11,846 23 20,784 8 8,641 Other retail stores 216 21,358 # 257 27,919 298 24,470 117 4,526 # Retail Stores Totals 437 56,704 588 84,670 802 242,748 262 44,038All Other Outlets 502 39,088 744 78,732 676 63,117 294 7,356Totals All Outlets 939 95,792 1,332 163,402 1,478 305,865 556 51,394

MILL VALLEY MILPITAS MISSION VIEJO MODESTOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 37 3,528 134 41,954 144 31,835 180 38,786 General merchandise stores 7 2,625 34 29,187 49 53,926 80 123,874 Food stores 10 4,953 55 8,888 46 14,725 157 33,797 Eating and drinking places 49 6,826 286 43,963 195 28,695 469 66,837 Home furnishings and appliances 45 1,774 44 # 132 18,522 176 27,310 Bldg. matrl. and farm implements 6 4,411 17 25,768 32 20,374 45 50,668 Auto dealers and auto supplies 5 # 21 3,454 70 59,744 195 55,706 Service stations 6 10,711 20 23,311 21 33,762 57 50,030 Other retail stores 159 10,342 # 394 50,637 # 689 71,641 983 105,713 Retail Stores Totals 324 45,170 1,005 227,162 1,378 333,224 2,342 552,721All Other Outlets 482 9,112 1,059 124,295 1,535 60,171 2,005 102,113Totals All Outlets 806 54,282 2,064 351,457 2,913 393,395 4,347 654,834

MONROVIA MONTCLAIR MONTEBELLO MONTEREYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 55 4,395 200 19,419 100 19,178 56 7,952 General merchandise stores 23 9,321 54 78,875 50 52,388 25 23,831 Food stores 20 5,703 24 3,076 56 6,916 38 9,989 Eating and drinking places 110 18,263 109 18,966 176 20,699 196 44,014 Home furnishings and appliances 39 3,285 85 8,215 35 8,690 54 4,521 Bldg. matrl. and farm implements 14 # 21 8,528 17 16,068 19 3,561 Auto dealers and auto supplies 25 52,080 91 75,894 63 27,796 29 8,017 Service stations 8 12,501 8 8,279 21 42,792 12 7,506 Other retail stores 348 59,266 # 509 49,632 309 17,475 418 30,440 Retail Stores Totals 642 164,814 1,101 270,884 827 212,002 847 139,831All Other Outlets 928 38,499 1,079 33,723 745 66,232 865 38,383Totals All Outlets 1,570 203,313 2,180 304,607 1,572 278,234 1,712 178,214

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

MONTEREY PARK MOORPARK MORENO VALLEY MORGAN HILLType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 88 3,266 16 4,790 218 10,868 33 # General merchandise stores 35 4,397 9 # 68 61,692 22 12,517 Food stores 50 4,663 13 4,079 75 24,509 23 6,053 Eating and drinking places 162 22,682 70 9,357 257 37,886 117 13,182 Home furnishings and appliances 32 1,201 11 1,555 98 8,772 38 4,047 Bldg. matrl. and farm implements 8 # 7 1,067 28 36,646 22 9,578 Auto dealers and auto supplies 30 # 16 408 94 65,781 16 25,988 Service stations 15 13,435 6 9,282 30 39,985 14 22,786 Other retail stores 454 45,000 # 106 17,789 # 634 20,139 224 19,351 # Retail Stores Totals 874 94,644 254 48,327 1,502 306,278 509 113,502All Other Outlets 946 20,084 513 18,758 814 22,636 717 35,165Totals All Outlets 1,820 114,728 767 67,085 2,316 328,914 1,226 148,667

MOUNTAIN VIEW MURRIETA NAPA NATIONAL CITYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 60 4,948 69 # 80 14,043 200 20,582 General merchandise stores 34 64,390 35 40,477 33 35,723 59 41,021 Food stores 49 11,626 29 22,264 55 18,061 64 5,922 Eating and drinking places 284 35,931 151 21,361 190 32,633 204 25,597 Home furnishings and appliances 69 14,788 131 23,034 70 5,589 55 8,383 Bldg. matrl. and farm implements 30 10,707 31 40,157 38 35,420 37 # Auto dealers and auto supplies 45 22,640 67 26,000 44 35,324 93 158,479 Service stations 25 36,999 21 22,865 18 24,164 16 22,289 Other retail stores 476 46,307 481 47,805 # 491 27,912 558 56,558 # Retail Stores Totals 1,072 248,336 1,015 243,963 1,019 228,869 1,286 338,831All Other Outlets 1,386 90,933 827 34,348 1,448 61,472 832 45,787Totals All Outlets 2,458 339,269 1,842 278,311 2,467 290,341 2,118 384,618

NEWARK NEWPORT BEACH NORCO NORWALKType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 78 13,197 231 44,442 19 1,083 86 4,110 General merchandise stores 23 32,233 80 59,109 7 # 42 51,879 Food stores 40 6,672 47 23,339 17 5,462 63 9,518 Eating and drinking places 164 17,405 381 105,161 82 12,508 188 18,657 Home furnishings and appliances 24 1,578 330 23,565 27 2,769 42 3,760 Bldg. matrl. and farm implements 15 21,773 29 7,197 14 # 11 # Auto dealers and auto supplies 59 38,396 33 144,987 58 53,123 65 55,072 Service stations 10 10,527 17 30,752 13 22,641 25 32,774 Other retail stores 245 23,121 994 87,921 188 25,975 # 348 20,710 # Retail Stores Totals 658 164,902 2,142 526,473 425 123,561 870 196,480All Other Outlets 523 73,284 2,340 139,468 406 19,174 821 26,909Totals All Outlets 1,181 238,186 4,482 665,941 831 142,735 1,691 223,389

NOVATO OAKDALE OAKLAND OCEANSIDEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 27 6,278 7 175 496 12,531 186 10,813 General merchandise stores 13 42,967 10 6,585 272 44,246 57 63,832 Food stores 28 7,999 25 7,092 408 44,924 93 27,367 Eating and drinking places 124 15,974 56 5,910 1,130 110,355 340 50,359 Home furnishings and appliances 56 3,004 22 1,497 275 16,904 123 7,965 Bldg. matrl. and farm implements 17 7,415 16 7,150 111 91,862 36 37,765 Auto dealers and auto supplies 25 29,708 25 19,764 253 149,506 82 48,546 Service stations 18 17,361 8 15,092 109 112,359 42 50,073 Other retail stores 307 20,838 131 3,736 2,641 124,985 761 55,400 Retail Stores Totals 615 151,544 300 67,001 5,695 707,672 1,720 352,120All Other Outlets 1,076 25,176 300 16,752 5,242 472,988 2,545 61,346Totals All Outlets 1,691 176,720 600 83,753 10,937 1,180,660 4,265 413,466

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

ONTARIO ORANGE OROVILLE OXNARDType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 342 67,161 227 24,394 14 721 128 13,686 General merchandise stores 105 36,579 89 48,077 13 # 75 81,128 Food stores 107 29,652 84 21,607 21 5,644 135 23,796 Eating and drinking places 379 79,904 442 68,635 75 7,818 336 45,685 Home furnishings and appliances 206 26,180 238 18,741 25 1,983 96 23,947 Bldg. matrl. and farm implements 78 89,559 69 64,337 13 10,816 38 63,831 Auto dealers and auto supplies 221 294,224 152 148,678 31 14,051 107 134,710 Service stations 67 124,166 50 61,900 12 9,999 33 48,608 Other retail stores 1,204 232,198 1,169 98,325 172 20,852 # 517 62,787 Retail Stores Totals 2,709 979,623 2,520 554,694 376 71,884 1,465 498,178All Other Outlets 2,757 482,614 3,425 281,241 339 13,741 2,312 126,976Totals All Outlets 5,466 1,462,237 5,945 835,935 715 85,625 3,777 625,154

PALMDALE PALM DESERT PALM SPRINGS PALO ALTOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 188 20,918 242 27,178 102 3,004 112 30,118 General merchandise stores 80 79,166 47 79,910 29 22,402 30 68,104 Food stores 45 22,239 25 9,878 31 10,266 28 8,244 Eating and drinking places 219 36,249 206 30,163 219 28,902 273 56,991 Home furnishings and appliances 103 17,275 176 30,508 100 2,470 131 16,038 Bldg. matrl. and farm implements 34 35,364 40 24,910 16 23,724 22 6,093 Auto dealers and auto supplies 69 74,053 29 1,854 39 # 21 54,480 Service stations 28 37,580 10 15,452 17 23,050 14 15,679 Other retail stores 678 37,909 886 51,506 569 26,860 # 546 57,883 Retail Stores Totals 1,444 360,753 1,661 271,359 1,122 140,678 1,177 313,630All Other Outlets 1,125 54,977 1,430 47,889 933 35,796 1,402 142,539Totals All Outlets 2,569 415,730 3,091 319,248 2,055 176,474 2,579 456,169

PARAMOUNT PASADENA PASO ROBLES PERRISType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 332 4,481 300 43,230 43 5,630 61 878 General merchandise stores 90 # 98 71,288 18 28,514 19 # Food stores 47 9,804 101 25,607 18 7,476 38 8,352 Eating and drinking places 105 8,926 520 100,310 124 19,607 73 10,261 Home furnishings and appliances 68 1,608 369 35,444 54 4,226 32 361 Bldg. matrl. and farm implements 27 30,436 58 23,804 26 18,877 14 5,166 Auto dealers and auto supplies 61 5,302 103 118,054 49 33,299 38 10,241 Service stations 12 20,362 30 38,921 18 19,591 14 30,651 Other retail stores 794 29,602 # 1,652 99,150 249 20,662 214 22,764 # Retail Stores Totals 1,536 110,521 3,231 555,808 599 157,882 503 88,674All Other Outlets 3,117 66,533 3,353 209,290 810 28,600 301 60,141Totals All Outlets 4,653 177,054 6,584 765,098 1,409 186,482 804 148,815

PETALUMA PICO RIVERA PINOLE PITTSBURGType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 69 12,077 173 5,645 11 2,015 37 3,693 General merchandise stores 16 13,521 50 30,745 11 18,287 21 19,728 Food stores 46 14,751 56 8,038 15 4,674 41 8,356 Eating and drinking places 179 20,785 144 19,165 63 11,360 91 14,413 Home furnishings and appliances 89 3,951 52 1,078 14 2,681 22 4,884 Bldg. matrl. and farm implements 25 9,716 22 20,434 4 8,461 17 20,458 Auto dealers and auto supplies 36 82,619 41 # 13 2,615 41 46,147 Service stations 25 23,175 16 22,008 10 8,152 12 11,212 Other retail stores 419 25,059 611 27,790 # 124 16,243 167 17,474 Retail Stores Totals 904 205,654 1,165 134,903 265 74,488 449 146,365All Other Outlets 1,329 78,928 2,006 38,068 194 1,789 392 33,526Totals All Outlets 2,233 284,582 3,171 172,971 459 76,277 841 179,891

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

PLACENTIA PLACERVILLE PLEASANT HILL PLEASANTONType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 28 723 19 724 24 8,307 122 32,271 General merchandise stores 18 5,318 14 3,747 18 25,675 44 72,083 Food stores 23 8,671 16 4,852 17 6,181 38 10,301 Eating and drinking places 115 15,016 92 8,760 106 18,174 235 34,276 Home furnishings and appliances 25 2,071 35 1,473 31 18,144 102 17,412 Bldg. matrl. and farm implements 14 9,698 14 # 17 3,490 37 29,644 Auto dealers and auto supplies 33 20,592 22 22,657 28 3,213 64 78,855 Service stations 9 18,834 6 5,875 18 27,569 19 26,450 Other retail stores 230 16,485 163 24,468 # 280 40,681 778 44,204 Retail Stores Totals 495 97,408 381 72,556 539 151,434 1,439 345,496All Other Outlets 811 35,474 346 15,190 482 15,732 1,599 145,207Totals All Outlets 1,306 132,882 727 87,746 1,021 167,166 3,038 490,703

POMONA PORTERVILLE POWAY RANCHO CORDOVAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 203 1,780 48 1,933 36 # 31 1,040 General merchandise stores 92 15,776 26 28,622 15 53,285 22 24,549 Food stores 112 17,178 36 14,253 29 7,484 46 8,722 Eating and drinking places 332 33,598 87 11,172 130 14,038 155 18,524 Home furnishings and appliances 149 6,313 29 2,458 32 2,458 50 13,457 Bldg. matrl. and farm implements 53 74,264 16 12,906 34 32,407 27 18,086 Auto dealers and auto supplies 256 63,553 49 24,743 33 72,544 113 10,745 Service stations 54 47,956 14 6,121 14 15,574 17 18,721 Other retail stores 1,335 26,149 193 7,064 312 48,182 # 307 24,740 Retail Stores Totals 2,586 286,567 498 109,272 635 245,972 768 138,584All Other Outlets 2,862 87,698 461 17,941 1,024 54,710 894 87,922Totals All Outlets 5,448 374,265 959 127,213 1,659 300,682 1,662 226,506

RANCHO CUCAMONGA RANCHO MIRAGE RANCHO SANTA MARGARITA RED BLUFFType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 174 31,619 17 705 53 4,699 13 454 General merchandise stores 75 106,120 6 # 27 13,360 11 # Food stores 72 26,703 8 5,062 13 6,377 16 5,552 Eating and drinking places 350 68,848 62 19,248 75 13,331 65 7,220 Home furnishings and appliances 109 43,850 55 10,785 53 6,813 26 1,963 Bldg. matrl. and farm implements 56 53,263 5 # 14 # 10 10,522 Auto dealers and auto supplies 116 7,061 2 # 24 50,169 25 23,488 Service stations 29 43,113 5 4,820 4 10,756 11 9,122 Other retail stores 804 62,547 141 42,025 # 283 24,259 # 122 17,829 # Retail Stores Totals 1,785 443,124 301 82,645 546 129,764 299 76,150All Other Outlets 1,748 145,010 280 14,423 672 20,074 312 14,179Totals All Outlets 3,533 588,134 581 97,068 1,218 149,838 611 90,329

REDDING REDLANDS REDONDO BEACH REDWOOD CITYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 77 9,857 83 4,931 153 23,893 65 8,009 General merchandise stores 48 73,951 48 34,221 50 44,154 36 44,570 Food stores 52 25,047 36 15,138 41 15,682 61 14,890 Eating and drinking places 283 38,485 194 25,654 246 40,050 232 30,020 Home furnishings and appliances 95 17,447 99 3,433 81 6,078 83 13,576 Bldg. matrl. and farm implements 87 66,023 24 40,910 18 11,762 27 15,641 Auto dealers and auto supplies 131 92,643 59 67,537 35 10,980 58 109,800 Service stations 39 39,745 17 23,543 15 16,317 26 29,945 Other retail stores 844 66,566 585 19,070 609 28,138 455 45,180 Retail Stores Totals 1,656 429,764 1,145 234,437 1,248 197,054 1,043 311,631All Other Outlets 1,640 116,956 927 50,667 1,239 24,149 1,206 98,919Totals All Outlets 3,296 546,720 2,072 285,104 2,487 221,203 2,249 410,550

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

RIALTO RICHMOND RIDGECREST RIVERSIDEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 91 2,394 114 8,948 11 143 416 42,153 General merchandise stores 33 18,739 46 50,623 12 14,549 150 133,089 Food stores 53 15,420 79 5,958 22 8,471 176 44,783 Eating and drinking places 133 17,719 156 13,593 67 9,449 642 85,820 Home furnishings and appliances 36 1,005 33 6,364 23 2,163 289 30,449 Bldg. matrl. and farm implements 13 21,667 16 13,254 7 # 90 143,421 Auto dealers and auto supplies 92 6,175 80 62,429 31 12,192 353 329,533 Service stations 24 71,603 35 64,969 8 3,191 74 94,007 Other retail stores 301 11,126 445 17,962 199 13,666 # 1,800 121,410 Retail Stores Totals 776 165,848 1,004 244,100 380 63,824 3,990 1,024,665All Other Outlets 569 99,107 958 46,389 321 6,540 3,247 242,093Totals All Outlets 1,345 264,955 1,962 290,489 701 70,364 7,237 1,266,758

ROCKLIN ROHNERT PARK ROSEMEAD ROSEVILLEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 18 # 14 # 24 414 204 38,177 General merchandise stores 14 5,325 13 52,090 25 15,402 58 135,361 Food stores 34 9,749 28 10,929 34 4,970 65 24,412 Eating and drinking places 109 12,408 97 19,185 122 14,292 379 65,738 Home furnishings and appliances 57 23,276 27 8,561 31 3,511 156 33,361 Bldg. matrl. and farm implements 23 11,248 11 27,033 9 # 51 74,410 Auto dealers and auto supplies 39 14,715 14 5,015 55 7,523 115 351,402 Service stations 15 18,901 14 9,886 8 7,499 46 49,479 Other retail stores 299 37,515 # 161 21,164 # 250 7,168 # 1,142 115,710 Retail Stores Totals 608 133,137 379 153,863 558 60,779 2,216 888,050All Other Outlets 689 51,214 537 26,530 555 9,724 2,322 135,676Totals All Outlets 1,297 184,351 916 180,393 1,113 70,503 4,538 1,023,726

SACRAMENTO SALINAS SAN BERNARDINO SAN BRUNOType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 447 59,685 160 19,238 454 19,259 63 12,397 General merchandise stores 146 171,129 55 81,214 169 107,649 17 33,030 Food stores 325 72,546 133 25,224 164 31,822 27 3,367 Eating and drinking places 1,240 164,607 299 40,114 489 69,795 140 18,863 Home furnishings and appliances 348 30,191 69 15,309 210 25,753 30 2,631 Bldg. matrl. and farm implements 151 136,988 51 58,986 69 75,604 6 # Auto dealers and auto supplies 426 99,083 120 107,925 298 172,157 28 26,791 Service stations 113 121,453 36 56,414 52 64,822 16 15,642 Other retail stores 2,492 180,267 480 51,978 1,375 101,705 231 33,291 # Retail Stores Totals 5,688 1,035,949 1,403 456,402 3,280 668,566 558 146,012All Other Outlets 6,418 502,148 1,451 137,486 2,168 117,643 455 10,466Totals All Outlets 12,106 1,538,097 2,854 593,888 5,448 786,209 1,013 156,478

SAN CARLOS SAN CLEMENTE SAN DIEGO SAN DIMASType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 35 770 107 4,296 1,880 233,688 34 4,535 General merchandise stores 12 3,651 49 15,621 517 538,826 28 12,510 Food stores 13 3,021 27 11,831 857 216,631 23 6,344 Eating and drinking places 94 9,690 166 24,119 3,594 656,728 81 12,177 Home furnishings and appliances 89 5,685 114 3,306 1,263 179,657 43 8,006 Bldg. matrl. and farm implements 48 40,899 19 12,288 360 386,207 15 # Auto dealers and auto supplies 25 5,807 42 3,517 1,038 561,331 13 1,122 Service stations 9 7,133 16 27,830 284 437,897 11 13,397 Other retail stores 289 34,329 525 17,160 9,846 619,038 234 31,561 # Retail Stores Totals 614 110,985 1,065 119,968 19,639 3,830,003 482 89,652All Other Outlets 957 38,529 1,328 49,249 19,103 1,332,694 619 55,090Totals All Outlets 1,571 149,514 2,393 169,217 38,742 5,162,697 1,101 144,742

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

SAN FERNANDO SAN FRANCISCO SAN GABRIEL SAN JOSEType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 366 2,499 1,385 234,676 61 485 973 123,123 General merchandise stores 98 12,430 303 311,108 27 612 362 324,524 Food stores 32 3,635 1,065 109,172 37 3,621 476 101,745 Eating and drinking places 91 10,677 3,923 615,192 197 15,775 2,014 278,618 Home furnishings and appliances 58 3,878 1,191 149,848 51 6,213 645 86,779 Bldg. matrl. and farm implements 15 26,715 247 114,873 15 4,048 286 248,593 Auto dealers and auto supplies 36 25,434 225 133,955 39 12,232 477 428,962 Service stations 4 4,420 120 148,834 11 16,272 219 309,384 Other retail stores 715 7,482 7,540 599,217 476 14,784 4,102 391,673 Retail Stores Totals 1,415 97,170 15,999 2,416,875 914 74,042 9,554 2,293,401All Other Outlets 1,087 7,931 12,969 1,040,280 644 14,899 11,279 844,388Totals All Outlets 2,502 105,101 28,968 3,457,155 1,558 88,941 20,833 3,137,789

SAN JUAN CAPISTRANO SAN LEANDRO SAN LUIS OBISPO SAN MARCOSType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 44 4,241 87 16,895 78 11,625 37 # General merchandise stores 30 # 57 98,002 20 41,244 14 34,956 Food stores 14 3,728 56 12,215 37 10,760 44 11,207 Eating and drinking places 86 14,511 256 25,744 185 30,880 175 25,654 Home furnishings and appliances 88 9,054 76 9,705 75 13,409 115 34,192 Bldg. matrl. and farm implements 18 16,216 53 59,688 30 34,058 51 59,184 Auto dealers and auto supplies 31 77,158 69 72,492 53 68,432 46 20,697 Service stations 7 9,851 33 26,170 22 22,934 16 24,560 Other retail stores 288 40,509 # 449 33,321 364 44,370 374 50,090 # Retail Stores Totals 606 175,268 1,136 354,232 864 277,712 872 260,540All Other Outlets 672 19,518 1,409 164,421 1,075 37,641 1,515 101,418Totals All Outlets 1,278 194,786 2,545 518,653 1,939 315,353 2,387 361,958

SAN MATEO SAN RAFAEL SAN RAMON SANTA ANAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 123 28,413 57 4,564 40 1,596 343 35,418 General merchandise stores 49 65,265 42 26,534 23 18,736 137 87,668 Food stores 75 16,707 48 13,780 15 9,489 218 47,632 Eating and drinking places 315 42,432 228 22,639 134 21,000 713 83,677 Home furnishings and appliances 214 21,143 127 24,881 48 8,858 212 37,133 Bldg. matrl. and farm implements 38 27,493 46 67,141 20 26,378 106 92,877 Auto dealers and auto supplies 59 30,038 72 86,607 22 4,743 254 151,356 Service stations 33 36,075 25 29,183 19 22,736 54 65,162 Other retail stores 836 53,452 630 46,061 378 29,642 1,302 93,967 Retail Stores Totals 1,742 321,018 1,275 321,390 699 143,178 3,339 694,890All Other Outlets 1,840 43,833 1,718 86,714 821 68,016 3,962 322,728Totals All Outlets 3,582 364,851 2,993 408,104 1,520 211,194 7,301 1,017,618

SANTA BARBARA SANTA CLARA SANTA CLARITA SANTA CRUZType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 170 34,612 92 16,297 353 28,590 81 8,601 General merchandise stores 63 46,393 45 54,783 162 95,841 26 33,032 Food stores 91 25,842 72 14,673 78 27,006 45 11,340 Eating and drinking places 393 77,322 459 63,726 411 66,917 240 40,697 Home furnishings and appliances 164 24,111 118 29,590 231 19,228 70 6,893 Bldg. matrl. and farm implements 56 37,081 59 33,092 65 57,269 25 9,778 Auto dealers and auto supplies 63 37,255 131 152,116 112 172,359 44 26,484 Service stations 31 31,810 31 40,289 40 73,203 17 15,290 Other retail stores 777 60,057 783 88,978 1,676 67,916 483 33,326 Retail Stores Totals 1,808 374,483 1,790 493,544 3,128 608,329 1,031 185,441All Other Outlets 2,896 79,481 2,870 386,222 3,281 121,692 1,100 43,026Totals All Outlets 4,704 453,964 4,660 879,766 6,409 730,021 2,131 228,467

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

SANTA FE SPRINGS SANTA MARIA SANTA MONICA SANTA ROSAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 189 1,616 94 7,521 322 79,130 143 36,346 General merchandise stores 69 21,542 43 61,130 63 26,761 59 103,560 Food stores 27 6,931 72 13,061 57 21,111 100 34,830 Eating and drinking places 138 15,713 209 29,405 435 115,231 437 53,768 Home furnishings and appliances 76 5,916 83 11,439 243 28,961 175 31,784 Bldg. matrl. and farm implements 57 40,269 61 67,829 40 27,695 74 51,640 Auto dealers and auto supplies 85 53,063 81 79,120 73 141,939 117 146,226 Service stations 13 15,615 15 28,230 22 33,393 47 57,840 Other retail stores 769 44,338 346 39,387 1,330 103,120 986 101,837 Retail Stores Totals 1,423 205,003 1,004 337,122 2,585 577,341 2,138 617,831All Other Outlets 3,577 379,851 1,160 65,298 2,242 153,226 2,954 139,208Totals All Outlets 5,000 584,854 2,164 402,420 4,827 730,567 5,092 757,039

SANTEE SEAL BEACH SEASIDE SELMAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 47 8,457 27 5,501 19 340 14 269 General merchandise stores 18 43,715 23 13,354 5 1,730 13 14,050 Food stores 26 8,741 11 3,764 26 2,327 24 4,886 Eating and drinking places 117 16,819 80 16,862 62 7,470 59 8,169 Home furnishings and appliances 32 3,021 20 4,170 18 2,176 15 797 Bldg. matrl. and farm implements 29 29,043 5 793 10 18,152 9 23,145 Auto dealers and auto supplies 48 8,348 4 # 34 71,205 28 53,271 Service stations 10 13,274 14 12,604 4 4,875 5 5,659 Other retail stores 336 19,931 147 6,092 # 98 9,886 87 3,576 Retail Stores Totals 663 151,349 331 63,140 276 118,161 254 113,822All Other Outlets 762 33,784 255 15,373 278 18,106 181 5,983Totals All Outlets 1,425 185,133 586 78,513 554 136,267 435 119,805

SIGNAL HILL SIMI VALLEY SONOMA SONORAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 17 78 102 16,806 19 2,112 19 700 General merchandise stores 9 29,106 49 64,142 9 3,985 10 20,783 Food stores 8 1,907 51 18,781 19 6,552 12 4,751 Eating and drinking places 32 3,937 268 39,848 56 13,483 58 4,670 Home furnishings and appliances 15 # 68 8,787 29 1,209 28 1,636 Bldg. matrl. and farm implements 22 31,688 38 40,820 7 # 11 10,260 Auto dealers and auto supplies 33 68,892 59 57,046 14 3,835 16 1,666 Service stations 7 3,864 35 39,515 8 5,425 6 6,485 Other retail stores 133 77,287 # 538 45,322 166 11,317 # 180 8,475 Retail Stores Totals 276 216,759 1,208 331,067 327 47,918 340 59,426All Other Outlets 483 49,497 1,989 72,144 375 8,163 326 3,678Totals All Outlets 759 266,256 3,197 403,211 702 56,081 666 63,104

SOUTH GATE SOUTH LAKE TAHOE SOUTH SAN FRANCISCO STANTONType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 92 3,408 40 7,231 22 # 39 675 General merchandise stores 43 28,668 12 7,561 14 # 11 # Food stores 85 7,744 36 15,812 43 7,185 39 3,660 Eating and drinking places 178 16,071 133 23,022 181 23,936 115 10,110 Home furnishings and appliances 51 # 21 1,115 51 8,987 14 522 Bldg. matrl. and farm implements 18 1,156 12 8,180 32 33,346 16 17,111 Auto dealers and auto supplies 133 46,892 19 5,243 41 12,553 43 9,438 Service stations 23 23,195 7 6,214 31 22,995 9 11,733 Other retail stores 315 14,074 # 215 16,482 295 73,545 # 149 16,828 # Retail Stores Totals 938 141,208 495 90,860 710 182,547 435 70,077All Other Outlets 823 36,166 405 17,313 1,023 102,311 420 24,869Totals All Outlets 1,761 177,374 900 108,173 1,733 284,858 855 94,946

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

STOCKTON SUNNYVALE TEMECULA THOUSAND OAKSType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 221 27,758 56 3,812 153 31,580 131 29,970 General merchandise stores 101 128,008 37 50,408 47 96,999 64 47,966 Food stores 213 49,029 68 13,829 34 18,351 56 27,186 Eating and drinking places 581 66,998 358 47,247 316 55,990 294 61,771 Home furnishings and appliances 161 22,931 70 6,850 142 29,348 114 28,125 Bldg. matrl. and farm implements 83 127,957 29 48,071 58 46,256 56 38,150 Auto dealers and auto supplies 251 165,742 50 112,290 93 153,286 85 162,008 Service stations 65 58,697 32 37,497 27 57,068 30 42,165 Other retail stores 1,152 116,154 647 60,296 768 92,535 688 82,246 Retail Stores Totals 2,828 763,274 1,347 380,300 1,638 581,413 1,518 519,587All Other Outlets 2,328 198,997 2,022 277,091 1,440 96,492 2,692 128,684Totals All Outlets 5,156 962,271 3,369 657,391 3,078 677,905 4,210 648,271

TORRANCE TRACY TRUCKEE TULAREType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 565 46,355 83 12,199 33 2,717 73 11,832 General merchandise stores 233 130,696 37 47,422 12 4,039 21 20,828 Food stores 82 20,631 38 12,106 15 6,087 49 17,311 Eating and drinking places 500 84,416 168 23,086 66 10,341 112 13,296 Home furnishings and appliances 181 48,074 52 5,267 35 2,899 23 3,107 Bldg. matrl. and farm implements 60 51,924 31 31,330 14 17,089 29 20,384 Auto dealers and auto supplies 146 200,095 58 71,875 8 1,755 54 25,431 Service stations 43 57,678 24 36,912 9 9,576 13 11,050 Other retail stores 2,124 134,425 335 24,737 148 7,133 209 14,751 Retail Stores Totals 3,934 774,294 826 264,934 340 61,636 583 137,990All Other Outlets 5,350 208,603 650 40,885 336 32,485 533 36,861Totals All Outlets 9,284 982,897 1,476 305,819 676 94,121 1,116 174,851

TURLOCK TUSTIN UKIAH UNION CITYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 45 8,113 67 12,319 23 1,030 26 1,123 General merchandise stores 34 53,333 28 35,457 12 23,323 29 # Food stores 54 15,858 44 11,710 19 7,080 41 6,401 Eating and drinking places 155 23,103 197 33,081 73 9,011 125 19,782 Home furnishings and appliances 56 6,456 81 10,033 23 1,778 34 4,685 Bldg. matrl. and farm implements 25 30,900 24 24,516 11 21,159 19 27,952 Auto dealers and auto supplies 99 36,614 37 163,214 24 16,827 16 3,705 Service stations 23 26,008 20 28,170 10 7,437 11 12,158 Other retail stores 294 19,696 519 55,661 158 12,420 204 49,261 # Retail Stores Totals 785 220,081 1,017 374,161 353 100,065 505 125,067All Other Outlets 723 42,923 1,320 74,712 354 6,720 659 67,994Totals All Outlets 1,508 263,004 2,337 448,873 707 106,785 1,164 193,061

UPLAND VACAVILLE VALLEJO VENTURAType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 76 7,295 90 34,895 86 8,919 196 25,704 General merchandise stores 37 32,086 26 56,539 36 56,830 82 56,429 Food stores 44 10,275 40 15,275 73 14,126 63 17,139 Eating and drinking places 195 23,263 182 30,035 234 28,364 393 53,658 Home furnishings and appliances 86 12,743 76 13,926 66 6,861 157 11,858 Bldg. matrl. and farm implements 38 40,472 32 32,713 23 23,472 52 51,382 Auto dealers and auto supplies 109 24,409 52 57,345 93 80,670 109 118,022 Service stations 22 23,312 28 27,975 41 29,316 36 39,401 Other retail stores 590 33,733 332 37,359 453 22,900 948 62,188 Retail Stores Totals 1,197 207,588 858 306,062 1,105 271,458 2,036 435,781All Other Outlets 1,050 48,687 827 53,190 1,176 43,650 3,664 100,372Totals All Outlets 2,247 256,275 1,685 359,252 2,281 315,108 5,700 536,153

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TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

VICTORVILLE VISALIA VISTA WALNUT CREEKType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 167 17,765 120 19,823 68 7,330 127 20,887 General merchandise stores 81 81,638 60 79,093 37 55,103 41 74,034 Food stores 54 16,128 70 26,698 59 17,844 30 13,326 Eating and drinking places 243 40,761 274 43,332 213 23,021 213 44,456 Home furnishings and appliances 111 21,533 104 15,848 58 7,479 106 16,506 Bldg. matrl. and farm implements 25 47,051 42 53,152 41 45,846 22 24,632 Auto dealers and auto supplies 115 144,050 109 76,834 52 27,679 53 125,794 Service stations 40 50,665 24 22,758 27 26,540 25 26,538 Other retail stores 721 50,807 513 46,810 482 35,221 629 51,192 Retail Stores Totals 1,557 470,398 1,316 384,348 1,037 246,063 1,246 397,365All Other Outlets 873 53,709 1,372 144,769 1,702 63,406 1,187 62,913Totals All Outlets 2,430 524,107 2,688 529,117 2,739 309,469 2,433 460,278

WATSONVILLE WEST COVINA WEST HOLLYWOOD WESTMINSTERType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 51 1,595 130 26,365 131 17,867 128 17,558 General merchandise stores 25 23,032 47 51,677 34 # 80 56,157 Food stores 72 10,273 50 10,724 38 19,570 75 14,478 Eating and drinking places 128 14,265 230 34,624 215 63,924 292 27,100 Home furnishings and appliances 31 2,238 49 13,139 192 23,666 68 8,147 Bldg. matrl. and farm implements 27 30,120 17 4,392 14 8,335 33 27,737 Auto dealers and auto supplies 45 27,530 50 101,935 10 # 59 116,522 Service stations 11 12,204 17 24,357 7 9,294 21 35,392 Other retail stores 180 17,361 533 38,455 533 79,940 # 750 45,096 Retail Stores Totals 570 138,618 1,123 305,668 1,174 222,596 1,506 348,187All Other Outlets 584 24,346 763 27,438 919 42,200 1,001 33,228Totals All Outlets 1,154 162,964 1,886 333,106 2,093 264,796 2,507 381,415

WEST SACRAMENTO WHITTIER WINDSOR WOODLANDType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 21 439 106 8,937 16 407 35 2,904 General merchandise stores 6 2,473 57 29,077 6 # 27 26,823 Food stores 36 13,509 61 14,519 14 4,422 39 15,539 Eating and drinking places 88 8,498 207 28,499 40 6,389 127 14,001 Home furnishings and appliances 28 # 93 3,901 13 681 35 3,014 Bldg. matrl. and farm implements 29 37,737 26 16,306 10 # 45 30,997 Auto dealers and auto supplies 56 20,179 96 51,370 8 1,855 35 21,364 Service stations 22 20,552 18 16,190 4 8,735 14 15,267 Other retail stores 158 41,195 # 641 21,750 97 40,808 # 215 19,242 Retail Stores Totals 444 144,582 1,305 190,549 208 63,297 572 149,151All Other Outlets 707 155,033 1,411 46,838 378 33,825 624 69,654Totals All Outlets 1,151 299,615 2,716 237,387 586 97,122 1,196 218,805

YORBA LINDA YUBA CITY YUCAIPA YUCCA VALLEYType of business Taxable Taxable Taxable Taxable

Permits transactions Permits transactions Permits transactions Permits transactionsRetail Stores Apparel stores 49 4,652 49 8,034 27 229 15 671 General merchandise stores 19 # 28 46,665 16 5,961 12 16,022 Food stores 18 7,062 56 15,879 22 6,022 15 7,259 Eating and drinking places 96 15,672 151 20,794 71 7,701 45 6,869 Home furnishings and appliances 56 7,608 54 6,229 37 908 33 1,069 Bldg. matrl. and farm implements 15 546 26 31,742 17 4,750 15 4,898 Auto dealers and auto supplies 29 2,527 64 41,245 39 5,822 34 14,723 Service stations 6 10,705 22 11,009 13 17,145 11 8,479 Other retail stores 306 59,027 # 328 29,287 250 5,779 172 6,498 Retail Stores Totals 594 107,799 778 210,884 492 54,317 352 66,488All Other Outlets 1,001 27,994 726 35,673 421 7,737 336 4,158Totals All Outlets 1,595 135,793 1,504 246,557 913 62,054 688 70,646# Sales omitted because their publication would result in the disclosure of confidential information. In Table 5, these are included with "Other retail stores" when possible.

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TABLE 6. TAXABLE SALES IN ALL CITIES EXCEPT THE 272 LARGEST, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Retail Stores Total outlets Retail Stores Total outletsTaxable Taxable Taxable Taxable

City Permits Transactions Permits Transactions City Permits Transactions Permits Transactions

ADELANTO 126 9,232 250 29,576 GALT 891 23,033 2,005 31,952ALBANY 266 39,954 486 49,832 GONZALES 83 5,745 126 10,659ALTURAS 87 11,901 171 12,890 GRAND TERRACE 115 8,372 210 23,073AMADOR 18 236 36 243 GREENFIELD 92 12,264 175 18,430AMERICAN CANYON 107 33,408 283 39,885 GRIDLEY 105 22,873 197 24,987ANDERSON 234 41,421 462 50,761 GROVER BEACH 176 21,735 401 26,909ANGELS CAMP 113 18,700 208 20,971 GUADALUPE 55 6,113 94 8,497ARCATA 327 31,961 696 47,802 GUSTINE 50 4,547 119 5,780ARTESIA 414 36,007 650 46,993 HALF MOON BAY 263 35,879 508 48,247ARVIN 90 7,103 136 14,827 HAWAIIAN GARDENS 163 14,983 269 16,436ATHERTON 64 1,147 222 2,962 HERCULES 126 25,935 251 34,341ATWATER 220 31,411 431 45,855 HIDDEN HILLS 18 181 40 420AVALON 153 22,965 224 24,697 HIGHLAND 360 27,582 625 30,083AVENAL 58 4,210 78 4,848 HILLSBOROUGH 62 87 243 1,433BEAUMONT 354 56,429 640 64,029 HOLTVILLE 46 1,941 83 3,096BELL 397 53,015 638 60,378 HUGHSON 59 8,486 110 13,462BELL GARDENS 345 40,290 653 45,654 HURON 57 3,579 76 4,004BELMONT 299 55,381 685 79,827 IMPERIAL 74 25,905 169 32,212BELVEDERE 25 490 88 1,557 IMPERIAL BEACH 235 17,535 407 18,518BIG BEAR LAKE 348 43,115 566 48,638 INDIAN WELLS 67 3,773 163 17,846BIGGS 13 243 28 254 IONE 66 1,696 119 3,469BISHOP 225 43,417 444 51,416 IRWINDALE 207 40,076 669 118,906BLUE LAKE 19 185 48 206 ISLETON 30 803 64 3,731BLYTHE 165 34,538 288 41,274 JACKSON 173 24,114 319 29,364BRADBURY 7 49 17 50 KERMAN 114 21,192 202 21,930BRAWLEY 200 24,786 356 40,126 KING CITY 170 21,113 334 28,980BRISBANE 87 21,483 266 101,885 KINGSBURG 105 14,825 202 18,604BUELLTON 105 34,921 238 40,779 LA CANADA-FLINTRIDGE 249 37,765 577 43,307CALIFORNIA CITY 80 7,177 141 9,278 LAGUNA WOODS 95 23,085 224 24,166CALIMESA 79 12,317 150 12,946 LA HABRA HEIGHTS 30 206 95 881CALIPATRIA 27 2,089 42 2,691 LAKEPORT 158 29,529 319 32,900CALISTOGA 126 15,550 269 17,162 LA PALMA 121 107,521 285 122,611CANYON LAKE 113 2,169 252 2,862 LARKSPUR 190 37,571 520 45,339CARMEL 392 52,531 671 56,289 LATHROP 76 29,430 161 57,072CARPINTERIA 196 23,143 560 33,229 LEMOORE 154 30,431 280 41,439CHOWCHILLA 97 18,465 181 26,386 LINCOLN 252 35,878 601 51,466CLAYTON 88 6,321 190 7,143 LINDSAY 104 12,144 179 14,451CLEARLAKE 148 27,307 262 28,670 LIVE OAK 51 4,138 87 4,416CLOVERDALE 92 11,002 220 14,123 LIVINGSTON 77 18,633 118 21,505COALINGA 92 39,295 190 44,712 LOMA LINDA 175 49,976 330 67,544COLFAX 86 11,484 178 18,505 LOMITA 335 32,984 645 37,869COLUSA 93 21,187 183 29,607 LOOMIS 119 11,145 286 28,359CORCORAN 102 20,157 165 27,824 LOS ALTOS HILLS 55 447 195 2,003CORNING 122 69,138 219 72,513 LOYALTON 15 1,003 29 2,141CORONADO 287 34,155 572 60,136 MAMMOTH LAKES 219 34,972 400 44,436COTATI 147 36,288 334 49,606 MARICOPA 9 873 19 1,043CRESCENT CITY 153 18,604 293 24,454 MARINA 160 17,037 403 28,283CUDAHY 154 16,517 367 37,320 MARYSVILLE 267 36,465 461 47,029DEL MAR 573 40,770 1,220 56,279 MAYWOOD 237 20,974 415 24,718DEL REY OAKS 20 4,471 53 6,495 MC FARLAND 58 5,413 88 5,714DESERT HOT SPRINGS 181 20,816 338 21,848 MENDOTA 75 7,736 99 14,808DINUBA 183 53,881 334 58,979 MONTAGUE 19 1,470 51 2,506DIXON 196 47,735 421 128,941 MONTE SERENO 21 192 61 247DORRIS 15 567 23 647 MORAGA 189 16,229 413 19,273DOS PALOS 61 4,740 107 7,691 MORRO BAY 288 34,462 570 39,695DUNSMUIR 46 1,945 80 2,039 MOUNT SHASTA 194 18,869 341 23,012EAST PALO ALTO 97 58,827 173 61,832 NEEDLES 75 10,964 136 12,752ESCALON 105 16,773 181 19,395 NEVADA CITY 205 11,124 392 27,143ETNA 18 1,080 43 1,398 NEWMAN 81 9,450 150 11,545EXETER 108 15,465 218 16,965 OAKLEY 172 25,403 378 27,901FAIRFAX 128 8,611 338 9,971 OJAI 192 19,165 537 25,258FARMERSVILLE 69 8,862 113 11,344 ORANGE COVE 45 2,599 76 3,366FERNDALE 53 3,448 114 3,831 ORINDA 238 18,481 602 21,059FILLMORE 122 22,878 256 45,738 ORLAND 134 19,826 260 24,375FIREBAUGH 63 19,378 91 19,865 PACIFICA 375 30,886 800 34,162FORT BRAGG 231 32,403 443 44,641 PACIFIC GROVE 290 31,344 709 38,527FORT JONES 25 2,536 58 2,766 PALOS VERDES ESTATES 88 2,420 339 7,047FORTUNA 175 29,294 376 34,388 PARADISE 380 34,370 893 39,034FOSTER CITY 299 51,062 708 111,960 PARLIER 69 6,075 102 6,942FOWLER 58 12,647 113 31,079 PATTERSON 145 28,343 255 32,144

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TABLE 6. TAXABLE SALES IN ALL CITIES EXCEPT THE 272 LARGEST, THIRD QUARTER 2006(Taxable transactions in thousands of dollars)

Retail Stores Total outlets Retail Stores Total outletsTaxable Taxable Taxable Taxable

City Permits Transactions Permits Transactions City Permits Transactions Permits Transactions

PIEDMONT 69 4,013 195 4,441 SOLVANG 210 21,630 383 26,935PISMO BEACH 260 53,013 445 57,875 SOUTH EL MONTE 657 46,613 2,299 100,533PLYMOUTH 36 3,015 76 3,920 SOUTH PASADENA 345 32,877 740 41,512POINT ARENA 28 601 50 1,009 SUISUN 194 22,276 402 23,461PORT HUENEME 131 16,905 334 21,131 SUSANVILLE 145 35,099 297 39,089PORTOLA 62 4,820 124 5,745 SUTTER CREEK 105 6,793 217 8,501PORTOLA VALLEY 50 1,760 163 2,730 TAFT 137 21,532 251 34,488RANCHO PALOS VERDES 290 20,479 744 27,960 TEHACHAPI 183 25,809 308 25,809REEDLEY 202 30,880 403 38,074 TEHAMA 0 -- 3 # RIO DELL 27 2,338 62 2,424 TEMPLE CITY 404 33,626 820 37,611RIO VISTA 85 19,445 188 24,940 TIBURON 132 11,155 359 13,047RIPON 112 54,414 225 66,337 TRINIDAD 20 2,726 49 2,727RIVERBANK 168 37,160 306 46,959 TULELAKE 16 2,239 28 2,321ROLLING HILLS 9 214 36 221 TWENTYNINE PALMS 173 19,411 306 21,476ROLLING HILLS ESTATES 208 28,399 419 33,324 VERNON 158 21,271 970 110,546ROSS 22 450 96 888 VILLA PARK 43 3,316 147 3,569ST. HELENA 199 38,838 468 55,403 WALNUT 458 30,078 1,220 45,254SAN ANSELMO 290 16,376 732 21,055 WASCO 141 14,951 215 25,589SAND CITY 68 57,667 141 63,472 WATERFORD 58 7,452 96 8,367SANGER 192 34,033 357 39,925 WEED 72 15,008 142 16,267SAN JACINTO 286 26,674 545 31,496 WESTLAKE VILLAGE 257 56,900 705 76,518SAN JOAQUIN 20 1,517 30 5,297 WESTMORLAND 17 2,932 24 3,850SAN JUAN BAUTISTA 115 3,131 228 3,278 WHEATLAND 20 2,385 55 2,396SAN MARINO 133 7,040 359 8,190 WILLIAMS 63 12,829 106 16,171SAN PABLO 291 29,722 463 36,373 WILLITS 170 27,651 329 33,554SANTA PAULA 213 34,919 532 46,907 WILLOWS 103 20,613 207 21,918SARATOGA 326 19,493 766 22,693 WINTERS 61 6,437 133 8,160SAUSALITO 363 30,708 849 38,087 WOODLAKE 53 5,448 85 7,472SCOTTS VALLEY 216 37,084 486 44,284 WOODSIDE 75 9,330 226 11,369SEBASTOPOL 259 30,149 615 37,353 YOUNTVILLE 62 13,485 129 14,315SHAFTER 133 32,742 214 172,162 YREKA 186 35,392 415 43,831SHASTA LAKE 97 8,045 229 14,219SIERRA MADRE 129 4,622 354 6,445SOLANA BEACH 386 62,294 816 74,316SOLEDAD 112 11,602 182 12,306

# Sales omitted because their publication would result in the disclosure of confidential information. In Table 6, these are included with "Total Outlets, Taxable Transactions".

FOOTNOTES

a/ Per capita taxable sales were derived by dividing third quarter self-assessed taxable sales by the population estimates of the State Department of Finance for July 1. The populations used were 36,981,931 for 2005 and 37,444,385 for 2006.

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 transac- tions 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. Unallocated taxable sales are not reported in Tables 5 and 6.

Notes concerning permits:

Permits are tabulated twice a year: as of January 1 and July 1. The number of sales tax permits is printed in the second- and fourth-quarter reports for counties and the first- and third-quarter reports for cities. A sales tax permit is required for each place of business operated by all manufacturers, wholesalers, and retailers of tangible personal property except those dealing solely in nontaxable commodities.

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Table 3 to Table 5 Conversion Chart Business Code Table 3 Table 5 01 Women's Apparel Apparel Stores 02 Men's Apparel Apparel Stores 03 Family Apparel Apparel Stores 04 Shoes Apparel Stores 05,07,09 General Merchandise Stores General Merchandise Stores 27 Drug Stores General Merchandise Stores 11 Gifts, Art Goods, and Novelties Other Retail Stores 12 Sporting Goods Other Retail Stores 13 Florists Other Retail Stores 14 Photographic Equipment and Supplies Other Retail Stores 15 Musical Instruments Other Retail Stores 10,16 Stationery and Books Other Retail Stores 17 Jewelry Other Retail Stores 18 Office, Store and School Supplies Other Retail Stores 19,25,26 Other Specialties Other Retail Stores 34 Food Stores Selling All Types of Liquor Food Stores 20,21,33 All Other Food Stores Food Stores 24 Eating Places: No Alcoholic Beverages Eating and Drinking Places 35 Eating Places: Beer and Wine Eating and Drinking Places 36 Eating and Drinking: All Types of Liquor Eating and Drinking Places 30 Household and Home Furnishings Home Furnishings and Appliances 31 Household Appliance Dealers Home Furnishings and Appliances 50 Lumber and Building Materials Bldg. Matrl. and Farm Implements 51 Hardware Stores Bldg. Matrl. and Farm Implements 52 Plumbing and Electrical Supplies Bldg. Matrl. and Farm Implements 53 Paint, Glass, and Wallpaper Bldg. Matrl. and Farm Implements 60 New Motor Vehicle Dealers Auto Dealers and Auto Supplies 64 Used Motor Vehicle Dealers Auto Dealers and Auto Supplies 61 Automotive Supplies and Parts Auto Dealers and Auto Supplies 62 Service Stations Service Stations 22 Packaged Liquor Stores Other Retail Stores 32 Second-hand Merchandise Other Retail Stores 40 Farm Implement Dealers Bldg. Matrl. and Farm Implements 41 Farm and Garden Supply Stores Other Retail Stores 46 Fuel and Ice Dealers Other Retail Stores 63 Mobile Homes, Trailers, and Campers Other Retail Stores 66,67 Boat, Motorcycle, and Plane Dealers Other Retail Stores 70-79 Business and Personal Services All Other Outlets 28,29,55-58 80-99 All Other Outlets All Other Outlets