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Taxable Sales In California _Sales _ Use Tax_ - California State

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									CALIFORNIA
STATE BOARD
OF EQUALIZATION
                     Taxable Sales
JOHAN KLEHS
First District
                     In California
Hayward

DEAN ANDAL
Second District
Stockton
                     (Sales & Use Tax)
                     During 1999
CLAUDE PARRISH
Third District
Torrance


                     Thirty-Ninth Annual Report
JOHN CHIANG
Fourth District
Los Angeles

KATHLEEN CONNELL
State Controller
Sacramento


JAMES E. SPEED
Executive Director
Sacramento
   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. Date 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
                        Agency Planning and Research Division
                            Research & Statistics Section
                                450 N Street MIC: 67
                                  P. O. Box 942879
                            Sacramento, CA 94279-0067



                                        List of Tables

  Table

    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.........................................13
    5     Taxable Sales in the 272 Largest Cities,
            By Type of Business.........................................15
    6     Taxable Sales in All Cities Except the 272 Largest ...........32




INTERNET ADDRESS: http://www.boe.ca.gov
               TAXABLE SALES IN CALIFORNIA
                                                  1999

Taxable transactions in California totaled                        New car dealers reported a second year of
$394.7 billion in 1999, an increase of $35.9 bil-              robust sales growth with total transactions of
lion, or 10.0 percent, over 1998. In constant-dollar           $39.9 billion, a 16.5 percent increase over 1998.
terms, taxable sales rose by 9.7 percent. Real                 The Department of Motor Vehicles recorded new
growth was slightly less than current-dollar growth            automobile and truck registrations totaling
due to an increase in the average price of taxable             2,004,168, a 12.8 percent increase.
commodities. The California Taxable Sales De-                     The construction industry continued to experi-
flator measured inflation at 0.3 percent.                      ence strong sales through 1999. Sales by building
   Retail stores reported $255.6 billion in taxable            material stores totaled $19.9 billion, an increase of
transactions during 1999, an increase of 11.4 per-             16.1 percent. Construction contractors, classified
cent. “Business and Personal Service Establish-                with “All Other Outlets,” reported taxable trans-
ments” reported taxable sales of $20.3 billion.                actions of $16.5 billion, a gain of 10.2 percent.
Establishments included in the “All Other Out-                    Service station sales increased significantly in
lets” category had sales totaling $118.8 billion, an           1999, jumping 17.1 percent to reach $20.3 bil-
increase of 7.4 percent.                                       lion. The average price of gasoline for the year
   Stores featuring durable goods outperformed                 was $1.315 per gallon, a 15.8 percent increase
stores dealing mainly in nondurable items. Sales               over 1998’s average price of $1.136 per gallon.
by durable goods retailers grew 14.2 percent while             Gasoline consumption rose slightly to 14.5 billion
sales by nondurable goods retailers increased                  gallons, an increase of 3.1 percent over 1998.
8.7 percent.


                                  1999 TAXABLE SALES BY QUARTER
                    Growth in Actual Dollars Compared to Growth in Constant-Value Dollars

                               Taxable Transactions                      Percent Change from Prior Year in
                                                                                    Constant-       California
                                                   Percent             Actual         Value        Taxable Sales
     Quarter                    Amount             of Total            Dollars       Dollars         Deflator
January – March          $ 87,199,741,000               22.1             7.4           8.4            – 0.9
April – June               98,056,760,000               24.8             9.0           8.6              0.3
July – September          100,450,411,000               25.4             9.9           9.3              0.6
October – December        109,029,333,000               27.6            13.1          11.9              1.1
Annual                   $ 394,736,245,000             100.0            10.0           9.7              0.3

                                                         1
                        TABLE 1. STATEWIDE TAXABLE SALES, BY TYPE OF BUSINESS, 1999

                                                                       Taxable transactions                             Per capita
                                            Number of                                         Percent change      taxable transactions a/
              Type of business              permits on        Amount           Percent             from
                                           July 1, 1999   (in thousands)       of total        year to year      1998                1999
               Retail Stores
Women's apparel                                 9,377       $3,426,842            .87              7.3            95.32              100.68
Men's apparel                                   3,565        1,707,493            .43             -5.2            53.80               50.17
Family apparel                                 10,985        4,338,704           1.10             -9.7           143.52              127.47
Shoes                                           4,411        1,985,239            .50              2.9            57.59               58.33
  Apparel stores group                         28,338       11,458,278           2.90             -2.3           350.24              336.65
General merchandise stores                      7,879       37,432,730           9.48             10.9          1,007.76         1,099.80
Drug stores                                     4,332        5,115,157           1.30              1.8            149.98           150.29
  General merchandise group                    12,211       42,547,887          10.78              9.7          1,157.74         1,250.08
Gifts, art goods, and novelties                10,046        1,681,081            .43             12.0             44.81            49.39
Sporting goods                                  6,176        3,061,779            .78              6.5             85.84            89.96
Florists                                        4,939          921,674            .23              8.5             25.37            27.08
Photographic equipment and supplies             1,452          479,488            .12            -43.9             25.51            14.09
Musical instruments                             2,979        1,702,697            .43              4.9             48.48            50.03
Stationery and books                            8,399        3,941,817           1.00              3.1            114.19           115.81
Jewelry                                         7,450        1,893,062            .48             17.6             48.06            55.62
Office, store, and school supplies             14,619       13,745,222           3.48             18.5            346.30           403.84
Other specialties                              85,624       13,421,638           3.40             17.3            341.52           394.34
   Specialty stores group                     141,684       40,848,458          10.35             12.9          1,080.07         1,200.15
Food stores selling all types of liquor         5,470       11,591,249           2.94              4.0           332.70              340.56
All other food stores                          19,017        5,586,639           1.42             12.4           148.40              164.14
   Food stores group                           24,487       17,177,888           4.35              6.6           481.10              504.70
Eating places: no alcoholic beverages          43,796       14,358,620           3.64              7.5           398.64              421.87
Eating places: beer and wine                   19,212        8,273,362           2.10              8.8           227.07              243.08
Eating and drinking: all types of liquor       10,842        9,824,624           2.49              8.1           271.34              288.65
  Eating and drinking group                    73,850       32,456,606           8.22              8.0           897.06              953.60
Household and home furnishings                 20,675        7,896,232           2.00             18.5           198.96              232.00
Household appliance dealers                     3,770        4,080,600           1.03              5.4           115.58              119.89
  Household group                              24,445       11,976,832           3.03             13.7           314.54              351.89
Lumber and building materials                   3,677       14,100,001           3.57             18.1           356.55              414.27
Hardware stores                                 2,145        2,523,954            .64             10.4            68.24               74.16
Plumbing and electrical supplies                1,684        2,364,504            .60             12.2            62.91               69.47
Paint, glass, and wallpaper                     1,600          936,339            .24             12.3            24.90               27.51
   Building material group                      9,106       19,924,798           5.05             16.1           512.59              585.40
New motor vehicle dealers                       2,402       39,885,556          10.10             16.5          1,021.77         1,171.86
Used motor vehicle dealers                      7,269        4,706,953           1.19             22.0            115.22           138.29
Automotive supplies and parts                  12,070        4,468,120           1.13              3.4            128.95           131.28
Service stations                                9,325       20,316,957           5.15             17.1            518.01           596.93
  Automotive group                             31,066       69,377,586          17.58             16.1          1,783.96         2,038.36
Packaged liquor stores                          4,865         1,955,025           .50              8.2            53.96               57.44
Second-hand merchandise                         6,315           503,897           .13              8.9            13.82               14.80
Farm implement dealers                          1,189         2,328,068           .59              6.1            65.51               68.40
Farm and garden supply stores                   3,522         1,961,504           .50             -1.6            59.49               57.63
Fuel and ice dealers                              759           439,730           .11             13.0            11.62               12.92
Mobile homes, trailers, and campers               818           881,622           .22             14.8            22.92               25.90
Boat, motorcycle, and plane dealers             2,241         1,751,207           .44             17.3            44.56               51.45
 All other retail stores group                 19,709         9,821,053          2.49              7.8           271.89              288.55
     Retail Stores Totals                     364,896      255,589,386          64.75             11.4          6,849.18         7,509.38
Business and Personal Services                103,441       20,331,101           5.15              8.1           561.78              597.34
All Other Outlets                             488,815      118,815,758          30.10              7.4          3,303.15         3,490.88
  Totals All Outlets                          957,152     $394,736,245         100.00             10.0         10,714.11        11,597.61

HISTORICAL DATA
  Comparable data for retail stores:
           1994                               332,958      187,088,022          65.42              4.5          5,885.12
           1995                               337,374      194,378,106          64.59              3.9          6,062.38
           1996                               339,587      205,746,810          64.08              5.8          6,353.54
           1997                               342,228      217,248,677          63.69              5.6          6,591.88
           1998                               345,609      229,406,469          63.93              5.6          6,849.18
  Comparable data for all outlets:
           1994                               979,341      285,974,711                             5.1          8,995.74
           1995                               983,574      300,956,449                             5.2          9,386.41
           1996                               974,756      321,076,250                             6.7          9,914.96
           1997                               965,223      341,091,634                             6.2         10,349.60
           1998                               954,088      358,858,378                             5.2         10,714.11
Footnotes on page 33



                                                                  2
                                             TABLE 2. TAXABLE SALES, BY COUNTY, 1999
                                                        (Taxable transactions in thousands of dollars)
                            Sales tax permits as of July 1, 1999                                         Taxable transactions
                                          Outside                                           Outside                                              Percent
       County          Incorporated    incorporated          Total      Incorporated     incorporated       Unallocated b/         Total         change
                           cities          cities                           cities           cities                                            year to year
Alameda                   38,520             2,120           40,640    $17,602,033         $589,532            $2,480,722        $20,672,287       7.5
Alpine                        --                67               67             --            9,526                13,713             23,239     -28.9
Amador                       694               779            1,473        134,922          152,391                35,008            322,321      13.3
Butte                      3,937             1,865            5,802      1,431,561          276,458               188,715          1,896,734      10.6
Calaveras                    197             1,357            1,554         46,672          139,012                34,206            219,890      11.2
Colusa                       294               198              492        120,902           62,679                33,432            217,013      21.6
Contra Costa              19,547             3,186           22,733       9,140,036         677,516             1,296,924         11,114,476      10.1
Del Norte                    232               465              697          70,679          56,130                31,551            158,360       8.7
El Dorado                  1,559             3,879            5,438         503,508         515,131               175,038          1,193,677      14.6
Fresno                    15,253             3,122           18,375       6,236,189         773,764               761,331          7,771,284       9.6
Glenn                        430               276              706         114,008          76,451                25,243            215,702      13.3
Humboldt                   2,688             1,833            4,521         866,068         234,357               119,296          1,219,721       8.4
Imperial                    3,465              399            3,864         977,103         143,710               172,511          1,293,324      17.0
Inyo                          404              383              787         130,021          71,925                38,165            240,111       6.5
Kern                        8,718            5,653           14,371       3,927,232       1,634,051               762,978          6,324,261       8.6
Kings                       1,554              393            1,947         608,857          88,659               102,796            800,312      11.7
Lake                          563            1,102            1,665         174,876         146,302                62,346            383,524      13.5
Lassen                        302              445              747         112,059          49,989                46,433            208,481      11.3
Los Angeles              254,191           14,119          268,310       83,663,701       3,269,647            10,383,480         97,316,828        7.9
Madera                     1,057            1,629            2,686          419,594         305,798               103,259            828,651        6.5
Marin                      9,247            1,953           11,200        3,083,189         257,043               330,689          3,670,921        8.7
Mariposa                      --              688              688               --         109,297                18,022            127,319        4.6
Mendocino                  1,514            2,065            3,579          488,017         330,215                77,989            896,221        9.8
Merced                     2,859              897            3,756        1,133,495         268,720               189,903          1,592,118        9.4
Modoc                        170               198              368          31,725          11,655                18,477             61,857      -0.6
Mono                         364               265              629         112,068          26,919                38,848            177,835      12.5
Monterey                   7,928             3,096           11,024       3,283,210         572,474               424,992          4,280,676      10.9
Napa                       3,129             1,087            4,216       1,183,962         349,515               174,430          1,707,907      17.3
Nevada                     1,800             2,119            3,919         520,306         266,919               124,543            911,768      17.2
Orange                    89,374             3,461           92,835      35,348,011         950,951             4,067,128         40,366,090       8.8
Placer                     4,885            3,281             8,166       2,727,571         856,291               463,668          4,047,530      18.9
Plumas                       103              897             1,000          12,918         116,971                38,258            168,147       8.0
Riverside                 28,078            6,039            34,117      11,995,429       1,583,794             1,497,722         15,076,945      14.7
Sacramento                14,867           14,884            29,751       6,376,700       6,805,149             1,797,544         14,979,393      12.4
San Benito                   875              364             1,239         255,180         114,804                51,957            421,941      10.8
San Bernardino            32,210            6,975            39,185      14,054,716       1,127,895             1,604,767         16,787,378      11.9
San Diego                 69,404             9,716           79,120      28,095,794       1,485,069             3,171,542         32,752,405      10.6
San Francisco             29,481                --           29,481      12,336,761              --                    --         12,336,761       9.5
San Joaquin                9,231             2,225           11,456       4,188,545         955,148               618,267          5,761,960      13.4
San Luis Obispo            6,213             2,904            9,117       1,905,314         416,484               276,382          2,598,180      13.6
San Mateo                 20,063             1,523           21,586       9,939,536         846,741             1,343,774         12,130,051       9.9
Santa Barbara              9,361             4,158           13,519       3,125,148         883,890               417,494          4,426,532      10.0
Santa Clara               47,369             1,742           49,111      26,208,432         305,101             3,835,111         30,348,644      10.4
Santa Cruz                 4,462             4,301            8,763       1,717,877         649,117               257,638          2,624,632      10.9
Shasta                     3,394             2,071            5,465       1,449,472         213,240               189,400          1,852,112      12.0
Sierra                        31                95              126           5,036           5,714                 9,246             19,996      13.7
Siskiyou                   1,280               740            2,020         242,713          39,440                73,692            355,845      10.7
Solano                     7,536               445            7,981       3,381,350         135,886               379,793          3,897,029      13.2
Sonoma                    10,625             5,712           16,337       4,571,393         909,796               536,565          6,017,754      11.8
Stanislaus                 8,025             2,001           10,026       3,226,102       1,006,388               426,481          4,658,971       9.9
Sutter                     1,257               659            1,916         586,135         192,456                67,755            846,346      10.4
Tehama                       768               792            1,560         346,907          47,271                40,178            434,356       9.3
Trinity                       --               588              588              --          50,442                12,692             63,134      18.5
Tulare                     5,808             2,308            8,116       2,304,703         405,516               319,918          3,030,137       9.1
Tuolumne                     511             1,686            2,197         174,487         232,168                49,251            455,906      11.8
Ventura                   20,616             1,739           22,355       7,149,088         361,830               828,264          8,339,182      11.6
Yolo                       3,287               419            3,706       1,673,829         153,091               298,473          2,125,393      11.8
Yuba                         471               749            1,220         149,160         140,716                66,164            356,040      13.4
Statewide                     --                --            8,839              --              --             1,610,637          1,610,637      29.4
 TOTAL                   810,201          138,112          957,152    $319,664,300      $32,457,144           $42,614,801       $394,736,245      10.0
HISTORICAL DATA
       1994              819,356          151,446          979,341    $230,390,970      $24,370,585           $30,730,191       $285,491,746        5.2
       1995              823,214          151,831          983,574     241,862,205       25,512,914            33,065,952        300,441,071        5.2
       1996              817,610          148,506          974,756     257,130,533       26,892,023            36,710,352        320,732,908        6.8
       1997              813,970          142,559          965,223     275,107,951       28,046,825            37,936,858        341,091,634        6.3
       1998              803,460          141,528          954,088     290,665,027       29,217,735            38,975,616        358,858,378        5.2

Footnotes on page 33




                                                                             3
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                       (Taxable transactions in thousands of dollars)
                                                     ALAMEDA                      BUTTE                    CONTRA COSTA               EL DORADO

            Type of business                                Taxable                     Taxable                     Taxable                   Taxable
                                           Permits       transactions   Permits      transactions   Permits      transactions   Permits    transactions
             Retail Stores
Women's apparel                               369          113,228          46             13,990        239         83,347         25             5,855
Men's apparel                                  98           62,051           6              4,111         71         53,557          6               621
Family apparel                                550          142,684          33             11,605        260        117,562         49            13,747
Shoes                                         144           85,555          17              6,510         82         50,449         10             2,692
  Apparel stores group                      1,161          403,518         102             36,216        652        304,915         90            22,915
General merchandise stores                    545        1,505,680           34           271,376        206      1,266,786         28            55,548
Drug stores                                   164          289,481           27            30,125         98        200,704         13            28,268
  General merchandise group                   709        1,795,161           61           301,501        304      1,467,490         41            83,816
Gifts, art goods, and novelties               426           57,357          45              4,370         307        39,213         67             5,710
Sporting goods                                254          160,345          71             19,805         226       106,699         78            21,785
Florists                                      309           38,644          20              5,353         193        26,528         22             2,084
Photographic equipment and supplies            65           15,318           9              1,192          41         6,963          5               294
Musical instruments                           168           89,409          17              7,962          86        54,199         19             1,847
Stationery and books                          597          234,048          54             21,386         347        91,071         45             7,303
Jewelry                                       475           65,410          27              6,726         323        52,843         18             4,309
Office, store, and school supplies          1,087          758,330          95             45,514         604       487,593         70            19,062
Other specialties                           5,677          713,064         456             57,216       3,247       394,572        367            29,166
   Specialty stores group                   9,058        2,131,925         794            169,524       5,374     1,259,681        691            91,560
Food stores selling all types of liquor       265          473,770          31             80,931        177        395,087         25        82,884
All other food stores                         814          183,755         119             48,919        385        113,975         70        25,405
   Food stores group                        1,079          657,525         150            129,850        562        509,062         95       108,289
Eating places: no alcoholic beverages       2,054          541,401         238             75,820         942       308,039        190        52,011
Eating places: beer and wine                  969          398,163         120             42,374         538       231,575        116        38,715
Eating and drinking: all types of liquor      496          368,396          60             27,278         279       225,068         72        39,420
  Eating and drinking group                 3,519        1,307,960         418            145,472       1,759       764,682        378       130,146
Household and home furnishings                971          343,811         137             28,192        734        266,433        103            16,199
Household appliance dealers                   174          247,920          38             33,650         98        135,786         19             7,583
  Household group                           1,145          591,731         175             61,842        832        402,219        122            23,782
Lumber and building materials                 155          627,940          54            104,266        116        467,804         31            38,056
Hardware stores                                94          149,667          24             13,642         57         85,452         23            16,538
Plumbing and electrical supplies               84          164,722          17              9,045         56         95,356         13             9,894
Paint, glass, and wallpaper                    99           45,742          20              8,595         54         32,209         15             6,226
   Building material group                    432          988,071         115            135,548        283        680,821         82            70,714
New motor vehicle dealers                     103        2,206,521          16            162,401         76      1,236,531         14       114,933
Used motor vehicle dealers                    259          245,687          56             15,015        160         65,139         21         7,404
Automotive supplies and parts                 439          173,980         105             38,156        292        162,923         57        22,345
Service stations                              403          841,177          60             85,612        268        669,467         48        90,091
  Automotive group                          1,204        3,467,365         237            301,184        796      2,134,060        140       234,773
Packaged liquor stores                        278          123,561          32             11,989         83         54,563         27             9,478
Second-hand merchandise                       221           16,615          53              5,095        164         12,165         27             4,390
Farm implement dealers                         54          231,292          21             43,229         15          6,793          3                 †
Farm and garden supply stores                  80           52,387          61             21,658         80         55,607         31             9,782 †
Fuel and ice dealers                           17            5,473          14              4,456         19          6,460         31            10,708
Mobile homes, trailers, and campers            19           42,396          20             19,956         21          9,458          4               394
Boat, motorcycle, and plane dealers            93           81,018          33             12,417         64         50,285         21             3,110
 All other retail stores group                762          552,742         234            118,800        446        195,331        144            37,862
     Retail Stores Totals                  19,069       11,895,998        2,286       1,399,937     11,008        7,718,261      1,783       803,857
Business and Personal Services              4,615        1,079,358         779             81,091       2,923       467,124        604            75,006
All Other Outlets                          16,956        7,696,931        2,737           415,706       8,802     2,929,091      3,051       314,814
  Totals All Outlets                       40,640       20,672,287        5,802       1,896,734     22,733       11,114,476      5,438      1,193,677
HISTORICAL DATA
  Comparable data for retail stores:
           1994                            20,385        8,495,121        2,327       1,124,227     13,493        5,353,437      1,968       657,974
           1995                            20,596        8,917,273        2,281       1,147,296     12,949        5,608,735      1,963       654,015
           1996                            20,508        9,505,418        2,341       1,185,661     12,223        5,945,099      1,825       679,603
           1997                            20,135       10,185,644        2,299       1,227,290     11,798        6,556,188      1,800       701,638
           1998                            19,773       10,698,611        2,227       1,263,167     11,375        7,223,699      1,725       711,083
  Comparable data for all outlets:
           1994                            41,206       14,164,148        6,312       1,479,826     24,034        7,818,165      5,876        905,096
           1995                            41,828       15,476,364        6,330       1,505,973     24,343        8,339,755      5,984        924,762
           1996                            41,630       17,087,375        6,189       1,598,552     24,326        8,575,704      5,932        979,382
           1997                            40,730       18,505,619        6,139       1,657,552     23,643        9,277,418      5,929      1,011,222
           1998                            40,211       19,221,688        6,004       1,714,751     23,093       10,093,690      5,759      1,041,654




                                                                            4
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                       (Taxable transactions in thousands of dollars)
                                                     FRESNO                     HUMBOLDT                        IMPERIAL                        KERN

            Type of business                               Taxable                     Taxable                         Taxable                       Taxable
                                           Permits      transactions    Permits     transactions    Permits         transactions      Permits     transactions
             Retail Stores
Women's apparel                               132              46,474        31             5,496         99               11,801         93            29,920
Men's apparel                                  42              22,796         8             2,900         14                  948         16            11,774
Family apparel                                166              84,938        22             6,402        119               20,221        159            50,054
Shoes                                          69              34,244        11             4,470         44                8,709         66            23,657
  Apparel stores group                        409             188,452        72            19,268        276               41,679        334           115,405
General merchandise stores                    170             817,849        34        143,176           105           234,005           177           648,357
Drug stores                                   106             111,878        24         26,418            13             9,590            70            75,976
  General merchandise group                   276             929,727        58        169,594           118           243,595           247           724,333
Gifts, art goods, and novelties               183              24,344       62              8,348         30                  961        133            12,321
Sporting goods                                123              51,389       44             14,903         30                4,688        118            29,587
Florists                                       71              22,135       22              1,816         29                2,516         74            14,923
Photographic equipment and supplies            19               5,944        5              2,123          1                    #         14             1,945
Musical instruments                            69              20,351       20              4,993         11                  794         32             9,846
Stationery and books                          126              76,600       57             10,143         25                4,290         94            49,910
Jewelry                                       135              32,561       20              4,741         41                5,523        103            25,525
Office, store, and school supplies            217             198,430       48             20,921         36               15,655        183            98,667
Other specialties                           1,064             199,012      234             25,964        243               20,553 #    1,765           133,305
   Specialty stores group                   2,007             630,766      512             93,952        446               54,980      2,516           376,029
Food stores selling all types of liquor        95             184,675       45             65,805         10               21,493         98           195,024
All other food stores                         685             244,076       81             17,227        116               49,984        556           184,402
   Food stores group                          780             428,751      126             83,032        126               71,477        654           379,426
Eating places: no alcoholic beverages         804             267,736      170             37,049        165               56,267        684           253,053
Eating places: beer and wine                  483             140,775      113             39,796         57               18,185        337           102,902
Eating and drinking: all types of liquor      220             145,199       66             18,880         29                8,681        176            96,177
  Eating and drinking group                 1,507             553,710      349             95,725        251               83,133      1,197           452,132
Household and home furnishings                326             129,233       82             13,126         47                8,813        276            81,443
Household appliance dealers                   106              68,540       21              6,966         36                6,169         67            52,152
  Household group                             432             197,773      103             20,092         83               14,982        343           133,595
Lumber and building materials                 102             237,469       45             51,210         22               29,351         62           183,746
Hardware stores                                64              61,730       22             19,215         23               18,997         40            20,997
Plumbing and electrical supplies               30              59,586       16              5,654         14                3,181         23            29,786
Paint, glass, and wallpaper                    26              21,741       22              6,327          8                1,036         27            14,219
   Building material group                    222             380,526      105             82,406         67               52,565        152           248,748
New motor vehicle dealers                      60          875,873          27         111,666            11           110,228            43         633,802
Used motor vehicle dealers                    385          169,030          28          31,190            29            17,204           129          81,549
Automotive supplies and parts                 325          132,463          67          24,704            90            29,836           325         118,058
Service stations                              231          388,877          75          99,203            43            72,509           238         474,105
  Automotive group                          1,001        1,566,243         197         266,763           173           229,777           735       1,307,514
Packaged liquor stores                        105              45,622       11              4,504         11                3,131         72            22,539
Second-hand merchandise                       126              10,285       28              4,206        256                2,239        191             6,239
Farm implement dealers                         95             133,210        9              8,870         33               36,050         66           113,827
Farm and garden supply stores                 162             173,304       33             14,651         31               30,184        103            90,631
Fuel and ice dealers                           30              19,657       16              4,666          9                  946         29             7,282
Mobile homes, trailers, and campers            21              58,911        7              2,737          7                2,090         17            28,751
Boat, motorcycle, and plane dealers            48              21,494       12              7,778          6                4,388         40            20,851
 All other retail stores group                587             462,483      116             47,412        353               79,028        518           290,120
     Retail Stores Totals                   7,221        5,338,431        1,638        878,244          1,893          871,216         6,696       4,027,302
Business and Personal Services              2,861             342,945      462             51,760        334               48,563      2,085           255,032
All Other Outlets                           8,293        2,089,908        2,421        289,717          1,637          373,545         5,590       2,041,927
  Totals All Outlets                       18,375        7,771,284        4,521      1,219,721          3,864        1,293,324        14,371       6,324,261
HISTORICAL DATA
  Comparable data for retail stores:
           1994                             7,120        4,345,645        1,643        693,199          2,357          715,777         6,142       3,204,007
           1995                             7,286        4,426,605        1,647        720,260          2,374          659,142         6,215       3,305,391
           1996                             7,141        4,566,730        1,638        757,794          2,256          663,595         6,236       3,424,952
           1997                             7,085        4,666,414        1,611        781,542          2,134          695,263         6,281       3,558,017
           1998                             7,068        4,868,464        1,585        807,174          1,889          757,334         6,514       3,704,257
  Comparable data for all outlets:
           1994                            19,181        6,143,336        4,842        996,129          4,084        1,041,052        14,805       4,878,005
           1995                            19,546        6,351,055        4,887      1,029,435          4,070          980,170        15,098       5,073,477
           1996                            19,175        6,552,968        4,869      1,079,084          3,803        1,012,588        15,024       5,291,665
           1997                            18,864        6,823,928        4,878      1,096,061          3,879        1,051,327        14,673       5,630,747
           1998                            18,580        7,089,166        4,908      1,124,994          3,872        1,105,405        14,532       5,822,097




                                                                            5
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                      (Taxable transactions in thousands of dollars)
                                                     KINGS                    LOS ANGELES                      MARIN                     MENDOCINO

            Type of business                               Taxable                     Taxable                       Taxable                     Taxable
                                           Permits      transactions     Permits    transactions   Permits        transactions     Permits    transactions
             Retail Stores
Women's apparel                                19              5,037       3,478     1,006,520          102             36,363         17            5,201
Men's apparel                                   4                  #       1,602       497,667           24             22,315          2                #
Family apparel                                 28              8,519 #     3,961     1,211,918           63             49,557         20            2,644 #
Shoes                                           6              3,125       1,612       610,236           24             11,374          5            1,414
  Apparel stores group                         57             16,681      10,653     3,326,341          213            119,609         44            9,259
General merchandise stores                     30            116,720       2,542     8,619,594           48            377,517         33        86,918
Drug stores                                    12              9,765       1,495     1,281,087           28             77,733         13        16,780
  General merchandise group                    42            126,485       4,037     9,900,681           76            455,250         46       103,698
Gifts, art goods, and novelties                21              1,804       2,708      465,809            126            24,731         73          6,643
Sporting goods                                 17              3,302       1,098      636,396             70            47,667         27          4,889
Florists                                        8              1,459       1,252      244,860             49             7,065         11            777
Photographic equipment and supplies             1                  #         395      177,920             18             4,288          3              #
Musical instruments                             5              1,998         886      471,601             33            20,276         17          2,169
Stationery and books                           15              3,681       2,040    1,207,145            114            70,795         55          7,631
Jewelry                                        20              4,531       2,274      456,297             63            21,781         12          1,651
Office, store, and school supplies             15              9,931       3,462    3,282,920            127           128,328         25         13,561
Other specialties                             114             10,142 #    23,806    3,798,362            710           158,121        260         19,557 #
   Specialty stores group                     216             36,848      37,921   10,741,310          1,310           483,052        483         56,878
Food stores selling all types of liquor        14             20,849       1,251     2,851,096           66            133,799         25         47,107
All other food stores                          88             39,376       5,618     1,184,925          136             44,099         95         24,798
   Food stores group                          102             60,225       6,869     4,036,021          202            177,898        120         71,905
Eating places: no alcoholic beverages         115             40,167      14,044     4,488,417          287             85,373        135         34,258
Eating places: beer and wine                   55             18,411       3,981     1,915,131          279            118,660         89         25,442
Eating and drinking: all types of liquor       18              5,512       2,550     2,599,941          111            133,461         43         16,725
  Eating and drinking group                   188             64,090      20,575     9,003,489          677            337,494        267         76,425
Household and home furnishings                 21             12,529       5,272     1,891,213          327            112,402         68         10,716
Household appliance dealers                    11              3,060         992     1,088,306           32             54,818         14          4,568
  Household group                              32             15,589       6,264     2,979,519          359            167,220         82         15,284
Lumber and building materials                  10              5,894         687     2,903,419           40            171,133         35         59,913
Hardware stores                                 9             12,433         511       519,860           19             40,867         12         23,389
Plumbing and electrical supplies                6                820         408       482,839           19             28,575         11          4,182
Paint, glass, and wallpaper                     6              2,051         376       247,091           18             15,906         11          4,112
   Building material group                     31             21,198       1,982     4,153,209           96            256,481         69         91,596
New motor vehicle dealers                       8             64,867         571    9,870,938            29            414,524          9        79,003
Used motor vehicle dealers                     10             13,593       2,055    1,171,565            41             17,753         16         5,727
Automotive supplies and parts                  44             18,052       3,376      991,968            44             26,025         44        18,957
Service stations                               36             52,375       2,466    5,522,055            67            148,232         44        66,415
  Automotive group                             98            148,887       8,468   17,556,526           181            606,534        113       170,102
Packaged liquor stores                         14              4,235       1,666       536,533           29             22,091         18          3,437
Second-hand merchandise                        19                881       1,154        99,705           42              5,141         22          1,939
Farm implement dealers                         17             33,791          98       301,832            4              1,256          5         15,029
Farm and garden supply stores                  40             33,602 †       471       198,029           37             20,076 †       40          7,920
Fuel and ice dealers                            3                  †          74        55,517            1                  †         13          8,538
Mobile homes, trailers, and campers             3                  #         103        83,413            1                  #          5          2,485
Boat, motorcycle, and plane dealers             4              2,480 #       366       298,954           30             13,755 #       14          9,560
 All other retail stores group                100             74,989       3,932     1,573,983          144             62,319        117         48,908
     Retail Stores Totals                     866            564,992     100,701   63,271,079          3,258       2,665,857        1,341       644,055
Business and Personal Services                301             31,288      25,814     4,946,469         1,635           198,390        424         45,098
All Other Outlets                             780            204,032     141,795   29,099,280          6,307           806,674      1,814       207,068
  Totals All Outlets                        1,947            800,312     268,310   97,316,828      11,200          3,670,921        3,579       896,221
HISTORICAL DATA
  Comparable data for retail stores:
           1994                               832            493,994      87,312   49,785,805          2,988       1,879,802        1,355       472,404
           1995                               848            515,772      88,913   51,028,543          3,020       1,939,316        1,382       486,224
           1996                               849            521,607      90,797   53,304,462          2,996       2,061,445        1,337       523,505
           1997                               845            506,291      92,155   55,283,389          3,045       2,227,459        1,328       555,625
           1998                               860            513,319      93,898   57,500,490          3,165       2,394,890        1,309       581,237
  Comparable data for all outlets:
           1994                             2,033            669,046     277,922   76,898,666      12,059          2,564,628        3,643       653,866
           1995                             2,054            714,053     272,792   79,068,162      12,196          2,686,020        3,712       693,777
           1996                             2,052            753,226     268,898   82,620,919      12,010          2,902,225        3,651       733,126
           1997                             2,007            737,783     265,711   86,397,850      11,678          3,108,231        3,587       786,569
           1998                             1,962            716,612     263,772   90,205,600      11,429          3,378,233        3,556       815,983




                                                                             6
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                       (Taxable transactions in thousands of dollars)
                                                     MERCED                       MONTEREY                      NAPA                         NEVADA

            Type of business                               Taxable                       Taxable                     Taxable                       Taxable
                                           Permits      transactions      Permits     transactions   Permits      transactions     Permits      transactions
             Retail Stores
Women's apparel                                30               6,552        131          42,574          41            15,807         25               5,984
Men's apparel                                   4                   #         36          14,473          12             7,907         12               2,133
Family apparel                                 36              10,014 #      167          58,047          40            33,274         26               8,381
Shoes                                          10               4,346         55          26,776          12             9,864          8               3,444
  Apparel stores group                         80              20,912        389         141,870         105            66,852         71              19,942
General merchandise stores                     49             213,312         93         451,725          28            87,455         20              45,395
Drug stores                                    21              16,132         40          73,725          12            21,434         13              23,398
  General merchandise group                    70             229,444        133         525,450          40           108,889         33              68,793
Gifts, art goods, and novelties                45               3,270        184          32,015          55             6,668         58               8,272
Sporting goods                                 27               7,518         76          24,893          37            12,388         41              10,689
Florists                                       16               4,285         54          11,238          19             4,067         16               2,376
Photographic equipment and supplies             5                 463         18           5,828           2                 #          8                 420
Musical instruments                            14               3,046         47          11,503          19             3,975          9               2,469
Stationery and books                           30               8,145        106          35,046          35             6,438         41               7,423
Jewelry                                        25               6,171        126          29,960          29             7,270         41               4,287
Office, store, and school supplies             32              19,385        102          74,671          52            31,757         48              16,154
Other specialties                             224              26,958      1,026         160,796         296            44,587 #      269              23,400
   Specialty stores group                     418              79,241      1,739         385,950         544           117,150        531              75,490
Food stores selling all types of liquor        38              43,681         52         118,127          23            63,146         19              58,795
All other food stores                         161              60,014        322         105,743          70            27,613         51              20,817
   Food stores group                          199             103,695        374         223,870          93            90,759         70              79,612
Eating places: no alcoholic beverages         171              61,858        379         131,669         131            47,750         92              26,615
Eating places: beer and wine                  110              30,721        373         147,602          92            64,343         82              24,569
Eating and drinking: all types of liquor       60              18,566        138         139,814          55            57,665         43              21,623
  Eating and drinking group                   341             111,145        890         419,085         278           169,758        217              72,807
Household and home furnishings                 59              15,509        295          70,780          92            28,929         83              18,371
Household appliance dealers                    26              12,174         49          51,079          16             5,998         18              10,157
  Household group                              85              27,683        344         121,859         108            34,927        101              28,528
Lumber and building materials                  19              42,797         47         177,013          23           174,170         27              74,413
Hardware stores                                22              14,355         23          44,228           7            16,010         12              13,575
Plumbing and electrical supplies                9               6,668         18          26,148           6             5,984         14              13,803
Paint, glass, and wallpaper                     8               3,987         23          11,897          13             7,778          6               2,885
   Building material group                     58              67,807        111         259,286          49           203,942         59             104,676
New motor vehicle dealers                      24             152,724         32         424,883          13           105,523          4              52,973
Used motor vehicle dealers                     47              26,610         72          40,506          11             5,368         12              14,097
Automotive supplies and parts                  77              33,241        145          57,320          35            17,170         27              12,898
Service stations                               75             142,972        117         190,272          26            62,295         38              56,616
  Automotive group                            223             355,547        366         712,981          85           190,356         81             136,584
Packaged liquor stores                         18               8,224         49          25,537          82            22,315          6               2,446
Second-hand merchandise                        27               2,338         98           3,480          31               757         28               1,537
Farm implement dealers                         18              38,590         35          73,059           7            12,286          3                   †
Farm and garden supply stores                  42              24,729         54          46,912          26            14,461 †       17               9,677 †
Fuel and ice dealers                           13               3,301          7           5,593           4                 †         21              11,226
Mobile homes, trailers, and campers             9               2,942         10           5,792           6             3,772          7               4,568
Boat, motorcycle, and plane dealers            14               6,053         35          17,259          10            12,162         12               2,981
 All other retail stores group                141              86,177        288         177,632         166            65,753         94              32,435
     Retail Stores Totals                   1,615        1,081,651         4,634       2,967,983        1,468      1,048,386        1,257             618,867
Business and Personal Services                528              57,838      1,489         326,667         477            98,237        414              43,312
All Other Outlets                           1,613             452,629      4,901         986,026        2,271          561,284      2,248             249,589
  Totals All Outlets                        3,756        1,592,118        11,024       4,280,676        4,216      1,707,907        3,919             911,768
HISTORICAL DATA
  Comparable data for retail stores:
           1994                             1,544             832,451      3,638       2,132,261        1,247          637,588      1,206             448,143
           1995                             1,558             848,801      3,749       2,212,800        1,289          669,569      1,220             469,001
           1996                             1,573             880,012      3,821       2,359,563        1,308          751,611      1,281             496,325
           1997                             1,579             939,464      4,012       2,502,596        1,347          830,311      1,242             519,355
           1998                             1,638             979,047      4,231       2,678,257        1,356          895,412      1,222             536,041
  Comparable data for all outlets:
           1994                             3,890        1,168,570        10,363       2,981,207        4,193      1,024,229        4,147             627,288
           1995                             3,900        1,183,052        10,740       3,161,181        4,273      1,111,940        4,223             663,479
           1996                             3,868        1,239,209        10,886       3,437,830        4,266      1,227,540        4,129             705,378
           1997                             3,821        1,358,306        11,012       3,643,016        4,272      1,327,116        4,084             761,122
           1998                             3,809        1,454,794        10,977       3,858,997        4,118      1,456,306        4,088             778,139




                                                                              7
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                       (Taxable transactions in thousands of dollars)
                                                     ORANGE                       PLACER                       RIVERSIDE                SACRAMENTO

            Type of business                               Taxable                      Taxable                        Taxable                  Taxable
                                           Permits      transactions    Permits      transactions    Permits        transactions   Permits   transactions
             Retail Stores
Women's apparel                               825          396,638          32               7,122        362          157,576        227       121,830
Men's apparel                                 364          192,723          16              11,162        107           67,141         58        60,532
Family apparel                                866          457,775          61              23,280        454          189,994        204       117,618
Shoes                                         388          164,274          15               7,199        183           81,234        118        69,947
  Apparel stores group                      2,443        1,211,410         124              48,763      1,106          495,945        607       369,927
General merchandise stores                    581        3,659,530           39            309,988       313         1,670,748        220     1,691,289
Drug stores                                   450          408,325           28             39,853       154           174,903        103       160,345
  General merchandise group                 1,031        4,067,855           67            349,841       467         1,845,651        323     1,851,634
Gifts, art goods, and novelties               762          183,337          109             17,369        369           45,844        265        52,981
Sporting goods                                565          352,061           91             59,264        352          114,339        205       127,931
Florists                                      414           94,431           33             10,724        154           33,564        118        34,928
Photographic equipment and supplies           196           50,543            9              1,913         42            7,133         49        15,130
Musical instruments                           246          136,992           22              7,973         94           28,198        102        71,147
Stationery and books                          639          339,183           84             25,727        293           59,041        245       163,630
Jewelry                                       614          190,685           40              8,880        198           56,225        159        73,370
Office, store, and school supplies          1,715        1,646,455          109            143,348        513          374,266        465       627,568
Other specialties                           8,201        1,615,398          542            101,007      3,641          467,621      1,942       457,800
   Specialty stores group                  13,352        4,609,085        1,039            376,205      5,656        1,186,231      3,550     1,624,485
Food stores selling all types of liquor       387        1,051,092          41             139,344       217           587,914        195       468,468
All other food stores                       1,253          385,588         120              52,410       657           240,727        548       227,948
   Food stores group                        1,640        1,436,680         161             191,754       874           828,641        743       696,416
Eating places: no alcoholic beverages       4,064        1,377,359         301             104,295      1,677          643,849      1,407       488,676
Eating places: beer and wine                1,602          834,478         203              85,352        627          277,661        735       270,224
Eating and drinking: all types of liquor      817        1,035,290          86              86,623        354          311,764        382       321,121
  Eating and drinking group                 6,483        3,247,127         590             276,270      2,658        1,233,274      2,524     1,080,021
Household and home furnishings              1,817          892,091         219              71,249        971          323,839        550       341,091
Household appliance dealers                   318          466,376          26              10,475        147          123,755        142       182,203
  Household group                           2,135        1,358,467         245              81,724      1,118          447,594        692       523,294
Lumber and building materials                 255        1,371,556          38             175,965       177           784,616        141       586,662
Hardware stores                               173          201,430          34              14,341        84            80,037         58        67,820
Plumbing and electrical supplies              139          200,237          14              15,140        79           127,781         61       116,999
Paint, glass, and wallpaper                   114           69,712          18              15,086        59            25,130         56        40,457
   Building material group                    681        1,842,935         104             220,532       399         1,017,564        316       811,938
New motor vehicle dealers                     196        3,676,480          30          890,046           107        1,698,169         64     1,588,961
Used motor vehicle dealers                    600          536,024          65           34,473           300          217,330        293       201,232
Automotive supplies and parts                 865          312,826          81           37,885           704          246,179        452       202,836
Service stations                              738        1,798,943          84          176,851           439          983,739        283       630,998
  Automotive group                          2,399        6,324,273         260        1,139,255         1,550        3,145,417      1,092     2,624,027
Packaged liquor stores                        397             157,605       18               6,482       143            52,951        135        66,236
Second-hand merchandise                       354              59,721       44               2,698       218            16,200        152        24,313
Farm implement dealers                         53             101,058       12              11,091        56           169,072         32        65,534
Farm and garden supply stores                 157             118,046       50              19,810       220            73,391         77        55,079
Fuel and ice dealers                           14               9,244       18              12,207        27             6,345         20        14,483
Mobile homes, trailers, and campers            80              73,804       14              15,565        67            69,900         28        46,026
Boat, motorcycle, and plane dealers           213             171,264       36              55,283       117            97,548         82        85,464
 All other retail stores group              1,268             690,742      192             123,136       848           485,407        526       357,135
     Retail Stores Totals                  31,432       24,788,574        2,782       2,807,480      14,676        10,685,724      10,373     9,938,877
Business and Personal Services              8,795        2,441,463         906             180,674      3,751          794,847      3,249       705,364
All Other Outlets                          52,608       13,136,053        4,478       1,059,376      15,690          3,596,374     16,129     4,335,152
  Totals All Outlets                       92,835       40,366,090        8,166       4,047,530      34,117        15,076,945      29,751    14,979,393
HISTORICAL DATA
  Comparable data for retail stores:
           1994                            26,721       17,554,335        2,335       1,633,035      12,601          7,131,216      9,452     7,400,060
           1995                            27,444       18,269,162        2,422       1,757,661      12,594          7,435,414      9,506     7,584,748
           1996                            28,283       19,450,797        2,353       1,921,604      12,712          8,003,061      9,433     7,947,212
           1997                            28,930       20,983,323        2,465       2,122,328      13,036          8,508,010      9,557     8,227,142
           1998                            29,284       22,456,107        2,484       2,345,526      13,408          9,276,448      9,632     8,715,401
  Comparable data for all outlets:
           1994                            91,510       28,276,259        7,743       2,387,039      34,776         9,814,533      31,173    10,968,454
           1995                            93,173       29,946,531        7,912       2,512,880      35,303        10,320,618      31,404    11,433,324
           1996                            92,805       32,533,206        7,936       2,783,550      34,522        11,138,861      31,490    11,980,275
           1997                            92,766       34,921,357        8,172       3,066,395      34,212        11,972,371      31,272    12,534,169
           1998                            91,867       37,108,350        8,146       3,405,178      33,623        13,140,854      30,342    13,328,646




                                                                            8
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                               SAN BERNARDINO                 SAN DIEGO                 SAN FRANCISCO               SAN JOAQUIN

            Type of business                             Taxable                      Taxable                     Taxable                    Taxable
                                           Permits    transactions    Permits      transactions   Permits      transactions   Permits     transactions
             Retail Stores
Women's apparel                               313        115,229          809         292,202          385        246,974         80          27,299
Men's apparel                                 173         47,298          298         149,152          123        127,803         41          12,114
Family apparel                                436        181,130        1,343         434,308          351        259,494         70          33,589
Shoes                                         220         98,100          426         174,341          113         88,326         45          26,708
  Apparel stores group                      1,142        441,757        2,876       1,050,003          972        722,597        236          99,710
General merchandise stores                    347      1,905,207         612        3,589,815          139        908,704         88         629,442
Drug stores                                   168        131,839         305          377,039          117        187,630         72          78,219
  General merchandise group                   515      2,037,046         917        3,966,854          256      1,096,334        160         707,661
Gifts, art goods, and novelties               389         52,536         999          135,624           464       154,732        153          11,947
Sporting goods                                246        103,750         580          307,126           117        98,028         85          31,543
Florists                                      140         32,478         661           90,800           278        33,393         45          10,900
Photographic equipment and supplies            46          5,788         149           43,702            73        41,712         15           4,405
Musical instruments                            96         48,609         248          128,082           117       126,227         29          13,378
Stationery and books                          281        145,723         909          326,175           446       214,718         69          28,428
Jewelry                                       190         59,298         765          175,010           359       186,816         79          19,838
Office, store, and school supplies            525        511,183       1,498          996,230           394       520,124        115         104,257
Other specialties                           4,040        627,946       8,895        1,108,571         2,988       585,878        875         136,305
   Specialty stores group                   5,953      1,587,311      14,704        3,311,320         5,236     1,961,628      1,465         361,001
Food stores selling all types of liquor       249        532,700          373         968,846           540       303,256        100         187,496
All other food stores                         773        304,768        1,400         500,392           655        89,313        341         114,399
   Food stores group                        1,022        837,468        1,773       1,469,238         1,195       392,569        441         301,895
Eating places: no alcoholic beverages       1,845        737,503        4,019       1,404,004         1,684       387,606        559         198,698
Eating places: beer and wine                  606        252,502        1,111         510,136         1,105       477,178        303          87,196
Eating and drinking: all types of liquor      379        261,484          878       1,014,944           890       858,584        169          81,295
  Eating and drinking group                 2,830      1,251,489        6,008       2,929,084         3,679     1,723,368      1,031         367,189
Household and home furnishings                808        235,418        1,958         744,137          741        475,077        203          69,919
Household appliance dealers                   163        121,876          321         340,864           81         97,348         50          49,772
  Household group                             971        357,294        2,279       1,085,001          822        572,425        253         119,691
Lumber and building materials                 182        790,564         293        1,469,495           67        143,096         54         201,571
Hardware stores                                97         66,613         146          158,414           53         50,146         25          49,129
Plumbing and electrical supplies               65         52,633         128          218,163           28         69,512         35          67,328
Paint, glass, and wallpaper                    68         33,301          97           36,442           36         29,353         35          17,721
   Building material group                    412        943,111         664        1,882,514          184        292,107        149         335,749
New motor vehicle dealers                     113      1,692,053          213       3,432,511           24        323,184         49         638,311
Used motor vehicle dealers                    421        376,806          658         469,143           48         16,609        150          69,484
Automotive supplies and parts                 839        285,720          899         350,611          132         47,507        217         102,352
Service stations                              517      1,137,575          656       1,616,478          123        388,696        166         394,086
  Automotive group                          1,890      3,492,154        2,426       5,868,743          327        775,996        582       1,204,233
Packaged liquor stores                        199         57,034          329         152,021          103         77,452         59          25,051
Second-hand merchandise                       274         17,064        1,432          67,694          119         26,479         56          10,016
Farm implement dealers                         56         63,788           95         127,071            1              †         40         104,726
Farm and garden supply stores                 172         39,309          246          78,831           14         10,580 †       90          77,482
Fuel and ice dealers                           34         12,888           35          14,591            --             †         16          13,893
Mobile homes, trailers, and campers            69         77,703           79          61,188            --            ---        16          42,621
Boat, motorcycle, and plane dealers           113        120,408          232         171,530           26         24,555         38          42,988
 All other retail stores group                917        388,194        2,448         672,926          263        139,066        315         316,777
     Retail Stores Totals                  15,652     11,335,824      34,095      22,235,683      12,934        7,676,090      4,632       3,813,906
Business and Personal Services              3,770        613,698        8,522       1,863,511         2,848     1,063,729      1,448         229,061
All Other Outlets                          19,763      4,837,856      36,503        8,653,211     13,699        3,596,942      5,376       1,718,993
  Totals All Outlets                       39,185     16,787,378      79,120      32,752,405      29,481      12,336,761      11,456       5,761,960
HISTORICAL DATA
  Comparable data for retail stores:
           1994                            12,817      8,133,451      30,334      15,718,773      14,067        5,661,629      4,060       2,704,043
           1995                            13,233      8,484,929      31,568      16,181,283      13,452        6,150,826      4,107       2,817,429
           1996                            13,494      8,916,148      32,213      17,141,385      13,060        6,731,700      4,214       2,980,124
           1997                            13,932      9,359,554      32,381      18,402,311      12,777        6,959,681      4,250       3,143,406
           1998                            14,410      9,974,911      32,269      19,936,526      12,781        6,886,688      4,302       3,307,333
  Comparable data for all outlets:
           1994                            41,598     11,843,466      75,569      22,375,143      30,429       8,798,349      11,713       3,957,158
           1995                            41,683     12,482,309      77,340      23,434,043      30,665       9,554,946      11,921       4,176,036
           1996                            40,455     13,126,523      77,460      25,138,565      30,318      10,392,212      11,923       4,422,080
           1997                            39,793     14,005,016      77,192      27,408,526      30,072      10,966,223      11,676       4,733,123
           1998                            39,092     15,002,297      77,923      29,616,004      29,680      11,268,689      11,498       5,080,400




                                                                          9
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                               SAN LUIS OBISPO              SAN MATEO                   SANTA BARBARA              SANTA CLARA

            Type of business                              Taxable                    Taxable                      Taxable                   Taxable
                                           Permits     transactions   Permits     transactions   Permits       transactions   Permits    transactions
             Retail Stores
Women's apparel                                62          28,297        155         85,353            114         51,059        369        207,581
Men's apparel                                  12           8,980         49         48,243             33         16,099        130        128,063
Family apparel                                 74          28,555        126        131,476             84         31,313        427        305,115
Shoes                                          29          14,022         63         45,454             48         20,639        215        127,281
  Apparel stores group                        177          79,854        393        310,526            279        119,110      1,141        768,040
General merchandise stores                     50         209,039        124        992,976             92        504,964        299      2,278,664
Drug stores                                    37          52,423         75        184,174             55         87,258        178        356,067
  General merchandise group                    87         261,462        199      1,177,150            147        592,222        477      2,634,731
Gifts, art goods, and novelties               155          24,725         171        40,563             132        25,708        326         87,416
Sporting goods                                 88          36,572         141       103,235             122        47,484        268        221,472
Florists                                       41           7,132         125        28,587              95        16,031        217         58,146
Photographic equipment and supplies             5           1,798          32         6,841              16        12,042         62         37,042
Musical instruments                            21          10,180          60        35,333              37        16,979        131        123,213
Stationery and books                           83          21,967         184       108,142              97        47,237        355        326,769
Jewelry                                        49           7,921         155        51,330              67        18,803        372        166,455
Office, store, and school supplies             79          56,923         281       536,386             128       110,379      1,085      1,713,966
Other specialties                             541          66,442       1,504       385,523             742       126,583      4,291        826,404
   Specialty stores group                   1,062         233,660       2,653     1,295,940           1,436       421,246      7,107      3,560,883
Food stores selling all types of liquor        27          94,745        123        283,353             47        140,809        230        556,049
All other food stores                         162          53,159        374         90,763            255         84,625        714        230,208
   Food stores group                          189         147,904        497        374,116            302        225,434        944        786,257
Eating places: no alcoholic beverages         284          89,392         787       274,217            436        155,193      2,111        690,364
Eating places: beer and wine                  252         112,493         581       258,282            369        168,132      1,388        690,677
Eating and drinking: all types of liquor       90          76,773         294       354,180            153        122,028        600        654,204
  Eating and drinking group                   626         278,658       1,662       886,679            958        445,353      4,099      2,035,245
Household and home furnishings                224          52,169        622        268,571            278         85,583      1,089        632,091
Household appliance dealers                    41          22,171         71        153,594             57         53,842        172        310,961
  Household group                             265          74,340        693        422,165            335        139,425      1,261        943,052
Lumber and building materials                  56         114,809         78        442,920             70        220,564        153        762,880
Hardware stores                                28          34,809         54         95,227             23         43,612         82        239,558
Plumbing and electrical supplies               18          14,812         39         65,220             33         46,517         66        121,743
Paint, glass, and wallpaper                    22          15,039         30         29,001             20         10,464         63         64,629
   Building material group                    124         179,469        201        632,368            146        321,157        364      1,188,810
New motor vehicle dealers                      21         229,794         77      1,438,469             29        422,740        112      2,857,422
Used motor vehicle dealers                     59          37,828        118         84,861             62         22,207        268        193,739
Automotive supplies and parts                 105          32,999        153         79,651            122         51,746        420        209,110
Service stations                               87         173,452        242        640,221            126        223,149        406      1,138,482
  Automotive group                            272         474,073        590      2,243,202            339        719,842      1,206      4,398,753
Packaged liquor stores                         70          24,020         84         61,313            100         33,356        259        128,875
Second-hand merchandise                        68           4,737         73         17,768             68          6,526        102         15,909
Farm implement dealers                         11          14,288          9         11,876             15         49,339         32         67,092
Farm and garden supply stores                  76          38,597         60         51,954             76         55,343        107         87,553
Fuel and ice dealers                            9           4,213          8          4,340              7          3,419         20          8,371
Mobile homes, trailers, and campers            18          14,651          6          3,506             13          5,713         27         63,216
Boat, motorcycle, and plane dealers            33          21,630         28         23,495             35         15,974         89         95,185
 All other retail stores group                285         122,136        268        174,252            314        169,670        636        466,201
     Retail Stores Totals                   3,087       1,851,556       7,156     7,516,398           4,256     3,153,459     17,235    16,781,972
Business and Personal Services              1,033         114,810       2,515       556,940           1,565       247,074      5,109      1,519,616
All Other Outlets                           4,997         631,814     11,915      4,056,713           7,698     1,025,999     26,767    12,047,056
  Totals All Outlets                        9,117       2,598,180     21,586     12,130,051       13,519        4,426,532     49,111    30,348,644
HISTORICAL DATA
  Comparable data for retail stores:
           1994                             2,933       1,246,975       6,447     5,127,907           4,192     2,310,527     14,577    11,065,421
           1995                             3,047       1,321,785       6,499     5,436,696           4,256     2,384,521     14,684    12,175,280
           1996                             3,040       1,433,800       6,423     5,967,990           4,250     2,526,480     14,520    13,309,699
           1997                             2,988       1,543,297       6,416     6,346,995           4,280     2,676,261     14,738    14,363,950
           1998                             2,989       1,643,560       6,706     6,609,248           4,218     2,845,425     15,125    15,000,747
  Comparable data for all outlets:
           1994                             8,973       1,740,152     23,348      8,172,772       13,716        3,177,546     50,966    19,633,186
           1995                             9,233       1,846,049     23,449      8,772,560       13,784        3,318,680     51,576    22,585,949
           1996                             9,282       1,997,905     23,158      9,775,981       13,738        3,544,310     50,906    25,260,854
           1997                             9,124       2,177,178     22,394     10,733,816       13,703        3,811,920     51,377    26,951,487
           1998                             9,164       2,286,870     21,774     11,035,003       13,578        4,024,280     49,530    27,488,815




                                                                         10
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                 SANTA CRUZ                     SHASTA                        SOLANO                       SONOMA

            Type of business                             Taxable                      Taxable                       Taxable                      Taxable
                                           Permits    transactions    Permits      transactions    Permits       transactions    Permits      transactions
             Retail Stores
Women's apparel                                99         30,393           32             12,780        73              31,174      103          42,303
Men's apparel                                  20          9,694           11              4,296        23              26,355       26          20,477
Family apparel                                 90         17,458           29              9,580        77              32,930       92          42,907
Shoes                                          29          9,083           20              7,920        42              26,393       46          28,783
  Apparel stores group                        238         66,628           92             34,576       215             116,852      267         134,470
General merchandise stores                     57        250,856           40            235,396        55             489,675       76         567,994
Drug stores                                    36         71,346           30             19,441        22              39,998       43          99,634
  General merchandise group                    93        322,202           70            254,837        77             529,673      119         667,628
Gifts, art goods, and novelties               119         16,535          69               5,538         65              7,845      179          27,732
Sporting goods                                 99         29,136          80              12,218         76             29,929       98          58,002
Florists                                       48          3,950          29               2,168         30             12,434       62           7,794
Photographic equipment and supplies            14          3,301           8               1,446          7              1,025       23           7,992
Musical instruments                            45         13,925          16               3,418         34              9,833       47          21,673
Stationery and books                          104         31,507          56              10,012         64             17,760      141          65,767
Jewelry                                        77         13,910          29               4,710         63             16,485       96          21,773
Office, store, and school supplies            173         63,034         122              37,436        121             90,967      180         157,370
Other specialties                             931         90,198         475              45,054        683            157,907      880         147,489
   Specialty stores group                   1,610        265,496         884             122,000      1,143            344,185    1,706         515,592
Food stores selling all types of liquor        33         92,257          29              69,350        63             144,105       92         226,917
All other food stores                         177         55,155         100              54,312       157              58,825      277          96,478
   Food stores group                          210        147,412         129             123,662       220             202,930      369         323,395
Eating places: no alcoholic beverages         299         77,285         193              54,358       405             157,876      445         136,446
Eating places: beer and wine                  251        110,527         139              36,581       175              64,828      368         151,458
Eating and drinking: all types of liquor       86         72,209          63              39,243       113              69,229      178         122,574
  Eating and drinking group                   636        260,021         395             130,182       693             291,933      991         410,478
Household and home furnishings                241         51,381          81              24,908       162              62,440      429         121,459
Household appliance dealers                    32         34,131          35              25,278        42              46,555       58          65,919
  Household group                             273         85,512         116              50,186       204             108,995      487         187,378
Lumber and building materials                  49        154,084           40             82,864        40             182,970       91         246,733
Hardware stores                                20         50,621           25             18,886        23              14,639       38          85,561
Plumbing and electrical supplies               15         14,520           16             17,765        14              34,516       32          96,591
Paint, glass, and wallpaper                    30         10,242           16              6,402        26               8,197       40          22,518
   Building material group                    114        229,467           97            125,917       103             240,322      201         451,403
New motor vehicle dealers                      17        255,340          14             166,177        35             544,656       36          758,275
Used motor vehicle dealers                     40         21,088          47              37,898        71              22,717      115           63,366
Automotive supplies and parts                  75         29,838         104              46,266       113              51,968      168           77,418
Service stations                               66        125,754          58             103,815       123             243,649      130          290,112
  Automotive group                            198        432,020         223             354,156       342             862,990      449        1,189,171
Packaged liquor stores                         55         29,500          12              10,164        43              13,406       82          37,691
Second-hand merchandise                        88          3,626          89               4,131        87               7,516       93           6,788
Farm implement dealers                          5          5,103          12              15,010        11              19,942       24          52,397
Farm and garden supply stores                  68         30,760          46              12,177        27              13,046       96          42,573
Fuel and ice dealers                           13          5,070          24               6,325         8              22,141       19          13,977
Mobile homes, trailers, and campers             8          4,097          19              19,696         4               3,275       19          23,870
Boat, motorcycle, and plane dealers            36         28,636          44              27,414        27              26,525       50          48,517
 All other retail stores group                273        106,792         246              94,917       207             105,851      383         225,813
     Retail Stores Totals                   3,645      1,915,550        2,252       1,290,433         3,204       2,803,731       4,972        4,105,328
Business and Personal Services                892        127,672         931              94,540       950             185,134    1,811         279,012
All Other Outlets                           4,226        581,410        2,282            467,139      3,827            908,164    9,554        1,633,414
  Totals All Outlets                        8,763      2,624,632        5,465       1,852,112         7,981       3,897,029      16,337        6,017,754
HISTORICAL DATA
  Comparable data for retail stores:
           1994                             3,511      1,297,644        2,077       1,039,286         2,770       2,063,948       4,418        2,856,024
           1995                             3,536      1,392,690        2,119       1,047,561         2,746       2,134,857       4,516        2,983,876
           1996                             3,418      1,493,678        2,108       1,081,434         2,740       2,213,803       4,550        3,194,611
           1997                             3,305      1,624,301        2,217       1,125,334         2,844       2,342,549       4,695        3,427,282
           1998                             3,329      1,721,842        2,235       1,161,504         2,923       2,471,636       4,781        3,646,318
  Comparable data for all outlets:
           1994                             9,068      1,780,923        5,784       1,471,125         8,425       2,754,873      15,548        3,951,850
           1995                             9,160      1,928,703        5,781       1,511,878         8,322       2,883,554      16,113        4,222,495
           1996                             9,157      2,087,730        5,672       1,571,041         8,182       3,029,077      16,321        4,569,715
           1997                             9,018      2,253,409        5,700       1,608,271         8,181       3,252,603      16,175        4,989,888
           1998                             8,833      2,366,871        5,663       1,654,056         7,795       3,443,229      16,195        5,383,612




                                                                         11
                       TABLE 3. TAXABLE SALES IN THE 36 LARGEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                         (Taxable transactions in thousands of dollars)
                                                     STANISLAUS                        TULARE                         VENTURA                         YOLO

            Type of business                                  Taxable                        Taxable                         Taxable                        Taxable
                                              Permits      transactions      Permits      transactions      Permits       transactions     Permits       transactions
             Retail Stores
Women's apparel                                    79          25,996             66             20,548         181          70,757              16            3,423
Men's apparel                                      29           9,715             22              9,548          45          44,755               8            1,919
Family apparel                                     76          35,095             88             24,418         151         104,314              24            8,609
Shoes                                              56          23,727             24             13,354          92          45,353              11            4,008
  Apparel stores group                            240          94,533            200             67,868         469         265,179              59           17,959
General merchandise stores                         84         565,181            103            388,571         165         857,482              23          105,656
Drug stores                                        55          72,324             43             39,315         100         113,856              14           27,616
  General merchandise group                       139         637,505            146            427,886         265         971,338              37          133,272
Gifts, art goods, and novelties                   135          12,910             73              9,797         152          35,445             30             4,739
Sporting goods                                     72          29,596             50             18,393         160          69,687             35            11,629
Florists                                           45          13,497             36              7,755          88          20,823             13             2,589
Photographic equipment and supplies                14           2,441             13              1,707          39           8,101              5                 #
Musical instruments                                22          12,629             19              7,314          62          26,131             16             6,394
Stationery and books                               81          28,708             53             17,351         152          64,525             40            21,315
Jewelry                                            67          22,206             54              8,793         103          32,844             16             2,905
Office, store, and school supplies                100         102,329             84             56,803         212         260,166             49            53,799
Other specialties                                 697         117,854            475             60,932       1,263         318,424            190            30,604 #
   Specialty stores group                       1,233         342,170            857            188,845       2,231         836,146            394           133,974
Food stores selling all types of liquor            81         140,119             56             85,516          94         282,297             29            75,796
All other food stores                             289          80,245            323            140,485         361          99,138             83            31,258
   Food stores group                              370         220,364            379            226,001         455         381,435            112           107,054
Eating places: no alcoholic beverages             439         170,510            337            109,658         823         311,167            180            60,074
Eating places: beer and wine                      241          81,336            204             59,035         380         179,076            110            36,843
Eating and drinking: all types of liquor          118          68,225             81             36,963         242         177,363             49            29,663
  Eating and drinking group                       798         320,071            622            205,656       1,445         667,606            339           126,580
Household and home furnishings                    211          79,079            156             42,046         381         167,612              50           26,506
Household appliance dealers                        51          54,501             38             26,271          62          69,219              15            5,289
  Household group                                 262         133,580            194             68,317         443         236,831              65           31,795
Lumber and building materials                      55         196,788             33            112,625          69         393,708              21           73,733 #
Hardware stores                                    25          35,621             26             17,953          45          31,979               8           15,208
Plumbing and electrical supplies                   22          28,481             20             13,657          36          57,399               4                #
Paint, glass, and wallpaper                        22          15,916              8              7,257          32          27,417              10            4,451
   Building material group                        124         276,806             87            151,492         182         510,503              43           93,392
New motor vehicle dealers                          45         495,391             28            263,022          64        1,170,126            18           225,465
Used motor vehicle dealers                        192          95,016            115             64,537         105          126,935            25            16,116
Automotive supplies and parts                     222          89,661            191             59,502         197           78,657            60            39,750
Service stations                                  131         242,841             96            123,854         194          392,460            66           124,339
  Automotive group                                590         922,909            430            510,915         560        1,768,178           169           405,670
Packaged liquor stores                             46          32,875             22              9,420         108          36,074              14            6,181
Second-hand merchandise                            75           5,801            100              4,526         103          12,804              15            1,474
Farm implement dealers                             39          68,278             52             52,803          23          71,903              24           66,537
Farm and garden supply stores                      87          61,852            141             89,188          87          52,350              19           24,194
Fuel and ice dealers                               15           5,057             15              5,761          10           3,375              10           44,207
Mobile homes, trailers, and campers                19          39,481             10             13,918          12          10,522               5            8,350
Boat, motorcycle, and plane dealers                30          25,552             26             13,393          75          55,153               7            9,958
 All other retail stores group                    311         238,896            366            189,009         418         242,181              94          160,901
     Retail Stores Totals                       4,067       3,186,834          3,281       2,035,989          6,468        5,879,397         1,312       1,210,597
Business and Personal Services                  1,305         183,041          1,140            123,254       2,497         348,136            475           101,070
All Other Outlets                               4,654       1,289,096          3,695            870,894      13,390        2,111,649         1,919           813,726
  Totals All Outlets                          10,026        4,658,971          8,116       3,030,137         22,355        8,339,182         3,706       2,125,393
HISTORICAL DATA
  Comparable data for retail stores:
           1994                                 3,638       2,402,414          3,089       1,663,207          5,798        4,336,652         1,188         862,578
           1995                                 3,641       2,469,480          3,133       1,696,943          5,901        4,447,176         1,178         907,310
           1996                                 3,679       2,567,848          3,162       1,768,037          6,062        4,628,855         1,200         954,101
           1997                                 3,764       2,683,524          3,151       1,799,441          6,105        4,891,627         1,206         984,896
           1998                                 3,824       2,875,161          3,225       1,870,851          6,180        5,227,637         1,207       1,084,684
  Comparable data for all outlets:
           1994                               10,808        3,459,622          8,835       2,382,595         21,981        6,026,201         3,811       1,491,917
           1995                               10,903        3,555,648          8,931       2,440,825         21,920        6,245,832         3,868       1,581,660
           1996                               10,710        3,772,868          8,958       2,556,821         22,294        6,544,583         3,876       1,685,983
           1997                               10,397        3,969,367          8,649       2,669,488         22,133        7,042,659         3,786       1,773,931
           1998                               10,280        4,237,571          8,237       2,778,407         22,064        7,470,934         3,642       1,900,962

†, # 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.


                                                                                 12
                     TABLE 4. TAXABLE SALES IN THE 22 SMALLEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                 ALPINE                          AMADOR                   CALAVERAS                         COLUSA
             Type of business                           Taxable                        Taxable                        Taxable                     Taxable
                                      Permits        transactions      Permits      transactions    Permits        transactions   Permits      transactions
Retail Stores
   Apparel stores                           1                    #         12               2,417       21               2,133         3                   #
   General merchandise stores              --                   --         15              48,144       19              12,723         6               4,055
   Food stores                              7                  582         32              31,583       37              28,132        21              11,950
   Eating and drinking places               9                1,889        109              25,688      113              20,526        57              15,718
   Home furnishings and appliances          1                    #         84              12,411       38               2,694         5                 229
   Bldg. matrl. and farm implements        --                   --         28              19,645       33              26,261        22              21,405
   Auto dealers and auto supplies          --                   --         34              61,298       29              11,196        17              32,117
   Service stations                         1                    #         14              11,801       19              15,614         7              10,718
   Other retail stores                      9                3,210 #      251              21,211      254              22,850        68              23,036 #
        Retail Stores Totals               28                5,681        579             234,198      563             142,129       206             119,228
All Other Outlets                          39               17,558        894              88,123      991               77,761      286              97,785
Totals All Outlets                         67               23,239      1,473             322,321    1,554             219,890       492             217,013
                                                DEL NORTE                        GLENN                          INYO                         LAKE
             Type of business                           Taxable                        Taxable                        Taxable                     Taxable
                                      Permits        transactions      Permits      transactions    Permits        transactions   Permits      transactions
Retail Stores
   Apparel stores                           7                 642           9                 604       12               1,969        17               1,437
   General merchandise stores              11              30,499          12              22,124       13              24,506        16              59,627
   Food stores                             30              14,796          30              10,189       23              14,875        51              45,558
   Eating and drinking places              59              16,094          61              14,056       59              25,815       146              28,115
   Home furnishings and appliances         17               2,610          13                 535       18               1,756        54               7,326
   Bldg. matrl. and farm implements         8               9,847          24              14,460       14              13,215        38              29,200
   Auto dealers and auto supplies          16               9,654          27              13,196       17              23,052        59              44,003
   Service stations                        10               9,704          10              17,704       25              33,801        21              18,695
   Other retail stores                     95              13,063         106              24,235      152              17,523       225              36,343
        Retail Stores Totals              253             106,909         292             117,103      333             156,512       627             270,304
All Other Outlets                         444               51,451        414              98,599      454               83,599    1,038             113,220
Totals All Outlets                        697             158,360         706             215,702      787             240,111     1,665             383,524
                                                 LASSEN                          MADERA                       MARIPOSA                      MODOC
             Type of business                           Taxable                        Taxable                        Taxable                     Taxable
                                      Permits        transactions      Permits      transactions    Permits        transactions   Permits      transactions
Retail Stores
   Apparel stores                          10               1,273          46               6,580        7                  603        5                 386
   General merchandise stores               9              35,567          39              78,533        6                2,497        9               1,424
   Food stores                             30              14,021         115              91,623       37                7,555       12               4,080
   Eating and drinking places              60              16,786         210              59,159       30                7,983       25               3,437
   Home furnishings and appliances         15               3,828          55               9,074        7                  308        5                 372
   Bldg. matrl. and farm implements        23              12,177          65              54,882       14                3,223        8               5,316
   Auto dealers and auto supplies          18              22,350          97              98,732       13                2,140       12               6,518
   Service stations                         9              13,145          40              54,455       12                6,272       10              12,623
   Other retail stores                    112              11,467         426              82,979       91                8,619       49               4,198
        Retail Stores Totals              286             130,614       1,093             536,017      217               39,200      135              38,354
All Other Outlets                         461               77,867      1,593             292,634      471               88,119      233              23,503
Totals All Outlets                        747             208,481       2,686             828,651      688             127,319       368              61,857
                                                  MONO                           PLUMAS                   SAN BENITO                        SIERRA
             Type of business                           Taxable                        Taxable                        Taxable                     Taxable
                                      Permits        transactions      Permits      transactions    Permits        transactions   Permits      transactions
Retail Stores
   Apparel stores                          10               6,933           9                 737       25               3,018        --                  --
   General merchandise stores               5               3,513          22               7,709       15              38,368         3                   #
   Food stores                             21              13,210          38              15,756       36              34,405         7                 692
   Eating and drinking places              82              31,227         109              15,248      101              28,798        20               1,805
   Home furnishings and appliances         12               5,689          29               3,391       36               9,846         5                 137
   Bldg. matrl. and farm implements        11              11,140          22              13,663       24              22,558         5               1,959
   Auto dealers and auto supplies           7               1,877          23              24,246       25              50,273         1                   #
   Service stations                        13              14,434          17              10,030       11              13,669         5               1,812
   Other retail stores                    123              23,181         155              11,102      203              38,693        13               1,427 #
        Retail Stores Totals              284             111,204         424             101,882      476             239,628        59               7,832
All Other Outlets                         345               66,631        576              66,265      763             182,313        67              12,164
Totals All Outlets                        629             177,835       1,000             168,147    1,239             421,941       126              19,996




                                                                           13
                     TABLE 4. TAXABLE SALES IN THE 22 SMALLEST COUNTIES, BY TYPE OF BUSINESS, 1999
                                                             (Taxable transactions in thousands of dollars)
                                                         SISKIYOU                        SUTTER                          TEHAMA                           TRINITY
             Type of business                                    Taxable                        Taxable                         Taxable                          Taxable
                                             Permits          transactions     Permits       transactions      Permits       transactions       Permits       transactions
Retail Stores
   Apparel stores                                   27            1,884             36             15,466           14              1,400             7                922
   General merchandise stores                       26           33,674             25            166,337           22             47,017             9              3,974
   Food stores                                      57           32,635             78             62,156           52             32,620            29              9,871
   Eating and drinking places                      155           34,165            131             51,631          108             29,209            46              5,689
   Home furnishings and appliances                  40            5,239             62             19,944           41              5,073             6                716
   Bldg. matrl. and farm implements                 52           27,397             38            109,067           35             13,715             9              3,020
   Auto dealers and auto supplies                   49           36,154             90            101,553           44            123,112            10              2,655
   Service stations                                 27           23,552             18             27,530           16             39,052             5              5,485
   Other retail stores                             331           31,525            334            100,477          268             22,904            90              4,315
        Retail Stores Totals                       764          226,225            812            654,161          600            314,102           211             36,647
All Other Outlets                                1,256          129,620          1,104            192,185          960            120,254           377             26,487
Totals All Outlets                               2,020          355,845          1,916            846,346        1,560            434,356           588             63,134
                                                       TUOLUMNE                           YUBA
             Type of business                                    Taxable                        Taxable
                                             Permits          transactions     Permits       transactions
Retail Stores
   Apparel stores                                   28            3,053             10              1,005
   General merchandise stores                       19           82,027             16             32,237
   Food stores                                      55           38,596             57             29,816
   Eating and drinking places                      165           43,043             99             25,460
   Home furnishings and appliances                  58            7,455             23              5,050
   Bldg. matrl. and farm implements                 32           37,305             23             55,646
   Auto dealers and auto supplies                   41           35,097             58             31,449
   Service stations                                 30           30,932             28             31,079
   Other retail stores                             359           55,802            196             32,756
        Retail Stores Totals                       787          333,310            510            244,498
All Other Outlets                                1,410          122,596            710            111,542
Totals All Outlets                               2,197          455,906          1,220            356,040
# 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.




                                                                                    14
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                           AGOURA HILLS                        ALAMEDA                         ALHAMBRA                        ANAHEIM
             Type of business                           Taxable                        Taxable                         Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         11                1,533        51               10,483         46               11,258        227            46,172
   General merchandise stores              4                6,742        33               66,512         31              153,779        110           205,413
   Food stores                            15               18,623        50               30,877         44               31,457        184           132,632
   Eating and drinking places             57               33,632       185               58,577        172               78,658        679           293,563
   Home furnishings and appliances        17               23,031        61                6,478         39               12,232        152           104,579
   Bldg. matrl. and farm implements       12               23,283        16               14,268         11               63,103        104           293,625
   Auto dealers and auto supplies          7                1,512        25               78,327         49              387,159        243           311,030
   Service stations                       11               30,080        15               34,419         16               47,669         92           183,534
   Other retail stores                   131               18,888       534               69,639        272               61,678      1,349           342,987
        Retail Stores Totals             265              157,324       970              369,580        680              846,993      3,140         1,913,535
All Other Outlets                        597               58,078       954              281,432      1,080              113,600      5,949         1,990,882
Totals All Outlets                       862              215,402     1,924              651,012      1,760              960,593      9,089         3,904,417
                                                ANTIOCH                   APPLE VALLEY                         ARCADIA                   ARROYO GRANDE
             Type of business                           Taxable                        Taxable                         Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         44               14,370         9                  414         86               66,396          9                3,413
   General merchandise stores             26              141,532        13               67,911         32              188,828          9               47,158
   Food stores                            40               47,734        21               24,768         39               37,739         15                8,635
   Eating and drinking places            131               54,898        55               19,988        146               70,186         43               18,014
   Home furnishings and appliances        39               10,948        12                  916         43               10,202         20                8,769
   Bldg. matrl. and farm implements       15               39,904         8                5,556         15                4,539          8               18,411
   Auto dealers and auto supplies         49              109,243        18                5,364         17                3,703         16               37,458
   Service stations                       25               42,614        10               25,007         18               35,871         10               24,795
   Other retail stores                   372               53,065       188               14,041        374               69,881         94               16,390
        Retail Stores Totals             741              514,308       334              163,965        770              487,345        224              183,043
All Other Outlets                        669               70,785       520               22,127      1,160               96,360        461               26,045
Totals All Outlets                     1,410              585,093       854              186,092      1,930              583,705        685              209,088
                                                ARTESIA                    ATASCADERO                          AUBURN                           AZUSA
             Type of business                           Taxable                        Taxable                         Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         19                3,471        21               13,567         16                3,784         48                1,949
   General merchandise stores             16                5,785        10               22,896         12               24,679         18               96,809
   Food stores                            40                8,920        15               25,833         15               11,483         50               15,836
   Eating and drinking places             67               24,901        61               21,522         61               19,008         82               27,754
   Home furnishings and appliances        21               17,018        26                9,382         37                6,853         20                2,239
   Bldg. matrl. and farm implements        7                7,529        16               20,558          8                6,048         16                5,251
   Auto dealers and auto supplies          9                6,574        28               38,761         29               38,207         40               19,329
   Service stations                       10               15,649         8               15,437          8               14,359         12               20,818
   Other retail stores                   142               21,965       134               23,691        159               29,881        153               39,936
        Retail Stores Totals             331              111,812       319              191,647        345              154,302        439              229,921
All Other Outlets                        216               47,625       645               39,126        483               64,303      1,200               88,476
Totals All Outlets                       547              159,437       964              230,773        828              218,605      1,639              318,397
                                            BAKERSFIELD                   BALDWIN PARK                         BANNING                         BARSTOW
             Type of business                           Taxable                        Taxable                         Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                        193            97,207           32                4,390          4                    #         66               67,454
   General merchandise stores            112           564,971           14               34,246          5               22,533         14               43,683
   Food stores                           233           162,505           48               25,141         17                6,952         24               29,280
   Eating and drinking places            524           266,476           87               33,808         41               18,775         85               49,780
   Home furnishings and appliances       196           113,435           17                2,439          8                1,264         21                6,091
   Bldg. matrl. and farm implements       76           217,197           12               25,212          5                  485         10               12,479
   Auto dealers and auto supplies        199           623,868           39               12,304         23               54,718         24               32,682
   Service stations                       78           179,011           16               22,092         10               22,453         26               63,072
   Other retail stores                 1,344           342,586          154               59,948         67               10,123 #      123               20,109
        Retail Stores Totals           2,955         2,567,256          419              219,580        180              137,303        393              324,630
All Other Outlets                      2,932              629,476       718               97,816        200               39,183        259               38,798
Totals All Outlets                     5,887         3,196,732        1,137              317,396        380              176,486        652              363,428



                                                                         15
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                  BELL                      BELLFLOWER                          BENICIA                         BERKELEY
             Type of business                            Taxable                        Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         46                2,633         20                4,266         12                1,776        129             46,972
   General merchandise stores             14                7,668         28               32,949          3                    #         52             41,214
   Food stores                            35                6,437         37               23,258         12               18,478        119             54,326
   Eating and drinking places             57               24,460        130               39,709         71               19,384        415            153,855
   Home furnishings and appliances        12                4,664         41               10,285         23                4,186        159             67,672
   Bldg. matrl. and farm implements        1                    #         12                4,673         14               23,432         33             68,013
   Auto dealers and auto supplies         29               41,537        113              176,436         14                6,849         42            149,997
   Service stations                        7               18,794         24               37,087         10               23,528         24             48,705
   Other retail stores                   111                7,979 #      209               34,664        160               33,012 #    1,266            301,775
        Retail Stores Totals             312              114,172        614              363,327        319              130,645      2,239            932,529
All Other Outlets                        260                45,210       663               73,495        659              147,409      2,031            321,647
Totals All Outlets                       572              159,382      1,277              436,822        978              278,054      4,270          1,254,176
                                           BEVERLY HILLS                   BIG BEAR LAKE                        BISHOP                           BREA
             Type of business                            Taxable                        Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                        207               214,204        20                4,779         10                1,501         98            106,573
   General merchandise stores             42               254,851         7               19,120          9               19,968         22            280,688
   Food stores                            17                17,649        15               15,916          9                8,459         36             25,766
   Eating and drinking places            178               185,668        70               31,393         32               19,741        136            100,927
   Home furnishings and appliances       101                49,231        24                1,755         11                1,168         43             69,784
   Bldg. matrl. and farm implements        7                 3,754         6               19,382          8               10,112         14             26,221
   Auto dealers and auto supplies         27               180,362         6                4,152         11               20,616         21              9,418
   Service stations                        7                16,854         5                6,067          9               19,349         11             25,030
   Other retail stores                   611               251,625       156               14,063         93               11,330        312            186,238
        Retail Stores Totals           1,197             1,174,198       309              116,627        192              112,244        693            830,645
All Other Outlets                      1,395              319,810        232               15,125        212               17,777      1,120            373,741
Totals All Outlets                     2,592             1,494,008       541              131,752        404              130,021      1,813          1,204,386
                                            BUENA PARK                          BURBANK                     BURLINGAME                          CALEXICO
             Type of business                            Taxable                        Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         42                9,886         88            46,474            42               34,834        227             30,951
   General merchandise stores             31              115,420         53           223,297            16               17,531         63             92,477
   Food stores                            46               40,134         63            66,036            28               17,290         33             21,441
   Eating and drinking places            156               81,085        295           169,552           125               80,371         51             24,561
   Home furnishings and appliances        40               24,000         71           139,370            45               17,332         41              4,867
   Bldg. matrl. and farm implements       15               34,749         28            54,830            18               16,480         26              4,019
   Auto dealers and auto supplies         40              275,792         58            44,974            39              282,052         38             42,654
   Service stations                       24               46,873         39            86,586            13               27,430          7             35,019
   Other retail stores                   328               85,024        602           230,392           228               87,861        409             19,961
        Retail Stores Totals             722              712,963      1,297         1,061,511           554              581,181        895            275,950
All Other Outlets                      1,215              319,575      2,631              615,380      1,100              275,647      1,027               24,162
Totals All Outlets                     1,937             1,032,538     3,928         1,676,891         1,654              856,828      1,922            300,112
                                                CAMARILLO                       CAMPBELL                        CAPITOLA                        CARLSBAD
             Type of business                            Taxable                        Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions     Permits        transactions
Retail Stores
   Apparel stores                         76               91,678         32               22,658         63               33,167        126             94,609
   General merchandise stores             29               69,724          9               50,310         17              111,808         29            217,181
   Food stores                            36               28,574         26               23,855         16               21,099         44             47,201
   Eating and drinking places            143               71,451        144               80,263         75               40,162        160             98,645
   Home furnishings and appliances        34               12,796         55               33,297         19                7,192         80             32,508
   Bldg. matrl. and farm implements       10               16,793         29              135,333          6               26,426         16             38,428
   Auto dealers and auto supplies         22               25,728         40               18,851          8               88,601         31            490,070
   Service stations                       20               36,667         19               47,307          7               12,595         16             50,375
   Other retail stores                   226               93,286        260              140,427        152               56,671        498            162,238
        Retail Stores Totals             596              446,697        614              552,301        363              397,721      1,000          1,231,255
All Other Outlets                      1,400              231,383      1,263              340,727        207               29,612      2,064            366,020
Totals All Outlets                     1,996              678,080      1,877              893,028        570              427,333      3,064          1,597,275



                                                                          16
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                CARMEL                         CARSON                    CATHEDRAL CITY                        CERES
             Type of business                           Taxable                       Taxable                          Taxable                        Taxable
                                      Permits        transactions    Permits       transactions      Permits        transactions    Permits        transactions
Retail Stores
   Apparel stores                         67              32,876         69              15,916          21               6,118         22               2,778
   General merchandise stores             10              14,190         24             139,254          15              86,212         15              76,173
   Food stores                             5               3,413         47              29,388          27              26,249         25              18,089
   Eating and drinking places             68              43,687        171              58,650         117              38,935         61              26,361
   Home furnishings and appliances        39               9,816         37              55,162          55              34,021         16               1,065
   Bldg. matrl. and farm implements        2                   #         25              60,531          18              21,938          6              21,086
   Auto dealers and auto supplies         --                  --         58             250,026          57             227,984         29              38,985
   Service stations                        2                   #         36              72,223          16              33,452         11              28,685
   Other retail stores                   233              59,570 #      285             216,744         184              21,051         75              21,355
        Retail Stores Totals             426             163,552        752             897,894         510             495,960        260             234,577
All Other Outlets                        291               12,865     1,473             661,226         483             113,869        359              62,811
Totals All Outlets                       717             176,417      2,225        1,559,120            993             609,829        619             297,388
                                                CERRITOS                       CHICO                            CHINO                     CHINO HILLS
             Type of business                           Taxable                       Taxable                          Taxable                        Taxable
                                      Permits        transactions    Permits       transactions      Permits        transactions    Permits        transactions
Retail Stores
   Apparel stores                         98            109,537          72              30,586          44              24,696         23               1,680
   General merchandise stores             31            323,865          35             228,797          20             126,062         10              81,215
   Food stores                            25             12,262          48              59,919          29              27,389         16              27,816
   Eating and drinking places            111             71,995         222              91,860         122              62,004         51              23,362
   Home furnishings and appliances        32             41,930          71              49,832          30              11,759         17               2,278
   Bldg. matrl. and farm implements       10             55,970          44             107,784          25              56,835          5              18,746
   Auto dealers and auto supplies         28            801,361          63             122,046          42              91,547          9               2,216
   Service stations                       16             25,938          22              46,999          21              52,133          4              13,911
   Other retail stores                   292            172,907         420             150,892         260             247,227        147              10,725
        Retail Stores Totals             643          1,615,765         997             888,715         593             699,652        282             181,949
All Other Outlets                      1,027             543,259      1,083             135,490       1,140             275,543        548              17,005
Totals All Outlets                     1,670          2,159,024       2,080        1,024,205          1,733             975,195        830             198,954
                                            CHULA VISTA                  CITRUS HEIGHTS                    CLAREMONT                          CLOVIS
             Type of business                           Taxable                       Taxable                          Taxable                        Taxable
                                      Permits        transactions    Permits       transactions      Permits        transactions    Permits        transactions
Retail Stores
   Apparel stores                        163             61,758          72              58,434          21               2,965         55              29,824
   General merchandise stores             62            439,731          25             301,689          12               2,095         24             204,794
   Food stores                            97             85,662          41              48,560          20              19,721         49              50,903
   Eating and drinking places            313            142,329         166              84,369          63              24,809        150              67,721
   Home furnishings and appliances       115             61,923          36              76,173          16               1,910         57              14,130
   Bldg. matrl. and farm implements       34             87,902          15              15,017           4                   #         27              96,901
   Auto dealers and auto supplies        118            126,304          24              52,168           6              96,279         47             195,515
   Service stations                       45             95,546          18              41,129          11              18,571         13              26,551
   Other retail stores                   791            139,837         264             168,362         146              27,900 #      284              81,634
        Retail Stores Totals           1,738          1,240,992         661             845,901         299             194,250        706             767,973
All Other Outlets                      1,881             215,396      1,143              70,335         525               55,001     1,073              92,525
Totals All Outlets                     3,619          1,456,388       1,804             916,236         824             249,251      1,779             860,498
                                                 COLMA                         COLTON                          COMMERCE                       COMPTON
             Type of business                           Taxable                       Taxable                          Taxable                        Taxable
                                      Permits        transactions    Permits       transactions      Permits        transactions    Permits        transactions
Retail Stores
   Apparel stores                          10             26,322         33               3,100          47              34,498         92              11,211
   General merchandise stores               5            132,948         15              46,283          11              53,634         25              30,359
   Food stores                              3                  #         33              22,132          18               4,669         73              27,463
   Eating and drinking places              10             12,075         99              36,063          72              33,738        124              27,856
   Home furnishings and appliances          5              8,848         22               4,568          17              10,350         26              11,804
   Bldg. matrl. and farm implements         4            124,102         13              33,723          15              48,092         14               5,231
   Auto dealers and auto supplies          17            338,374         51             160,728          17              22,818         86              17,283
   Service stations                         1                  #         16              33,280          11              21,672         18              22,803
   Other retail stores                     43             53,313 #      174              55,494         104             141,337        215              33,051
        Retail Stores Totals               98            695,982        456             395,371         312             370,808        673             187,061
All Other Outlets                          77              39,655       579             105,310         928             615,219        868             303,365
Totals All Outlets                       175             735,637      1,035             500,681       1,240             986,027      1,541             490,426



                                                                         17
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                CONCORD                          CORONA                    CORTE MADERA                      COSTA MESA
             Type of business                            Taxable                         Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions     Permits        transactions
Retail Stores
   Apparel stores                        105             85,974           65               21,690         34                51,149        416           275,664
   General merchandise stores             47            219,190           42              156,646          8               114,597         80           537,235
   Food stores                            88             65,337           63               61,914          8                11,122         83            81,648
   Eating and drinking places            271            128,258          195              108,175         32                27,085        363           206,494
   Home furnishings and appliances        92            124,761          107               44,035         14                39,690        267           124,795
   Bldg. matrl. and farm implements       48            177,486           37              155,176          7                17,107         58            56,678
   Auto dealers and auto supplies        110            489,451          108              221,264          8                66,873        143           397,446
   Service stations                       39             78,532           37              104,480          2                     #         41            93,208
   Other retail stores                   756            288,400          474              108,502         87                74,298 #    1,483           397,793
        Retail Stores Totals           1,556          1,657,389        1,128              981,882        200               401,921      2,934         2,170,961
All Other Outlets                      1,707              375,530      1,747              521,187        294                32,960      6,438              654,832
Totals All Outlets                     3,263          2,032,919        2,875           1,503,069         494               434,881      9,372         2,825,793
                                                 COVINA                     CULVER CITY                         CUPERTINO                        CYPRESS
             Type of business                            Taxable                         Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions     Permits        transactions
Retail Stores
   Apparel stores                         45                4,155        123               67,813         68                31,703         39               10,524
   General merchandise stores             39               80,052         44              248,046         23               179,974         26               63,668
   Food stores                            32               29,488         40               30,487         28                24,108         30               12,522
   Eating and drinking places            150               65,664        159               77,211        150                87,013        106               42,800
   Home furnishings and appliances        49               10,779         64               45,131         43                32,642         29                3,541
   Bldg. matrl. and farm implements       13               54,868         26               56,015          8                 6,765          5               34,232
   Auto dealers and auto supplies         48              123,734         43              134,276         13                36,239         27                7,535
   Service stations                       18               38,599         22               41,298         17                39,527         15               25,001
   Other retail stores                   294               66,210        501              212,549        311               102,931        297               45,035
        Retail Stores Totals             688              473,549      1,022              912,826        661               540,902        574              244,858
All Other Outlets                      1,343              102,585      1,192              237,913      1,129               460,640      1,762              493,331
Totals All Outlets                     2,031              576,134      2,214           1,150,739       1,790          1,001,542         2,336              738,189
                                                DALY CITY                       DANA POINT                      DANVILLE                          DAVIS
             Type of business                            Taxable                         Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions     Permits        transactions
Retail Stores
   Apparel stores                         73               60,675         24                4,184         36                14,096         20                5,480
   General merchandise stores             25              143,750          5                6,376         14               105,671          6               19,879
   Food stores                            61               38,809         15               27,389         21                27,557         25               35,148
   Eating and drinking places            158               85,024         94               76,127         85                39,438        117               48,084
   Home furnishings and appliances        49               60,974         18                5,149         74                11,444         11                2,009
   Bldg. matrl. and farm implements        9                8,648          8               12,149         19                 8,953          5               14,652
   Auto dealers and auto supplies         33               66,196         11                3,077         10                 5,874         20              109,667
   Service stations                       20               49,224          8               27,808         10                23,351         13               27,883
   Other retail stores                   302               81,934        192               47,354        392                55,817        170               51,549
        Retail Stores Totals             730              595,234        375              209,613        661               292,201        387              314,351
All Other Outlets                        966                56,679       914                 76,371      723                53,021        630               33,552
Totals All Outlets                     1,696              651,913      1,289              285,984      1,384               345,222      1,017              347,903
                                                DELANO                      DIAMOND BAR                          DOWNEY                          DUARTE
             Type of business                            Taxable                         Taxable                         Taxable                         Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions     Permits        transactions
Retail Stores
   Apparel stores                         19                4,219         17                1,290         86                41,985          6                  228
   General merchandise stores             16               24,918         12               22,247         35               168,699         12               80,160
   Food stores                            46               19,918         24               22,405         62                38,368         21                8,684
   Eating and drinking places             53               15,257         80               40,318        213                95,081         49               16,013
   Home furnishings and appliances        11                3,597         18                4,994         54                18,351          6                  724
   Bldg. matrl. and farm implements        9               16,020          9                3,080         19                76,859          2                    #
   Auto dealers and auto supplies         23               21,764         12               28,678         76               308,883         15              100,099
   Service stations                       11               12,109         14               38,798         28                52,352          5                7,096
   Other retail stores                    85               10,816        182               39,248        374                64,723         79               19,898 #
        Retail Stores Totals             273              128,618        368              201,058        947               865,301        195              232,902
All Other Outlets                        164                26,340       875                 37,357    1,201               203,902        293               41,701
Totals All Outlets                       437              154,958      1,243              238,415      2,148          1,069,203           488              274,603



                                                                          18
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                 DUBLIN                         EL CAJON                         EL CENTRO                      EL CERRITO
             Type of business                            Taxable                        Taxable                           Taxable                        Taxable
                                      Permits         transactions    Permits        transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         23               39,269        120             58,148            36              7,709          13                2,633
   General merchandise stores             12               72,195         60            209,168            25            141,167          11               44,735
   Food stores                            11               11,646         75             60,928            30             20,850          15               13,105
   Eating and drinking places             78               46,136        221            100,587            95             39,586          62               21,403
   Home furnishings and appliances        42               81,037        106             50,646            25              6,529          16                4,048
   Bldg. matrl. and farm implements       23               49,232         40            134,373            28             44,847           5                9,117
   Auto dealers and auto supplies         33              330,917        100            328,064            40             74,372          15               62,689
   Service stations                       12               25,801         40            110,820            15             22,095           6                9,877
   Other retail stores                   186              114,308        680            148,723           178             35,292         168               27,438
        Retail Stores Totals             420              770,541      1,442          1,201,457           472            392,447         311              195,045
All Other Outlets                        437              138,596      1,604               272,598        404                79,532      266                 9,671
Totals All Outlets                       857              909,137      3,046          1,474,055           876            471,979         577              204,716
                                                EL MONTE                    EL SEGUNDO                       EMERYVILLE                         ENCINITAS
             Type of business                            Taxable                        Taxable                           Taxable                        Taxable
                                      Permits         transactions    Permits        transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         98             11,320           11                   229         20             17,295          52               15,157
   General merchandise stores             30             70,984            3                     #          4             13,491          18               63,497
   Food stores                           107             37,141           10                12,142         16             15,538          47               60,920
   Eating and drinking places            220             50,765           90                50,336         72             41,890         175               85,078
   Home furnishings and appliances        41             24,646            7                   193         22             57,151          68               47,606
   Bldg. matrl. and farm implements       28             53,554           14                36,403         13             73,761          19               67,739
   Auto dealers and auto supplies        131            728,908            8                   617          3                  #          24               98,190
   Service stations                       19             41,923           10                74,919          3                  #          15               40,043
   Other retail stores                   306             49,428          127               146,547 #      153            160,021 #       443              158,577
        Retail Stores Totals             980          1,068,669          280               321,386        306            379,147         861              636,807
All Other Outlets                      1,303              200,606        611               315,776        378            137,706       1,583              104,476
Totals All Outlets                     2,283          1,269,275          891               637,162        684            516,853       2,444              741,283
                                                ESCONDIDO                       EUREKA                           FAIRFIELD                       FOLSOM
             Type of business                            Taxable                        Taxable                           Taxable                        Taxable
                                      Permits         transactions    Permits        transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                        170             70,576           37                15,710         70             35,189          46               40,843
   General merchandise stores             51            311,804           30               137,413         25            232,614          11               92,542
   Food stores                            94             96,779           38                26,460         56             54,817          24               32,872
   Eating and drinking places            279            115,901          140                43,509        171             82,269         122               61,230
   Home furnishings and appliances       105             46,304           49                14,132         55             49,915          52               18,268
   Bldg. matrl. and farm implements       53            223,235           38                45,905         27             78,681          19               41,035
   Auto dealers and auto supplies        119            493,118           53               106,918         48            190,103          20              330,597
   Service stations                       45             95,750           30                39,118         33             68,071           8               23,294
   Other retail stores                   697            191,431          218                67,125        329            178,230         181               52,829
        Retail Stores Totals           1,613          1,644,898          633               496,290        814            969,889         483              693,510
All Other Outlets                      2,507              371,281        746               110,336      1,016            190,343         759              103,539
Totals All Outlets                     4,120          2,016,179        1,379               606,626      1,830          1,160,232       1,242              797,049
                                                FONTANA                     FOSTER CITY                    FOUNTAIN VALLEY                      FREMONT
             Type of business                            Taxable                        Taxable                           Taxable                        Taxable
                                      Permits         transactions    Permits        transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         74               13,432          8                 2,243         22             15,286         108              12,606
   General merchandise stores             33              115,006          5                80,216         29            152,611         101             144,991
   Food stores                            79               55,446         13                15,306         38             31,208         103             103,956
   Eating and drinking places            153               66,683         54                32,027        148             61,247         356             152,082
   Home furnishings and appliances        40                8,120         12                   850         46             34,857         147              50,284
   Bldg. matrl. and farm implements       22               18,606          3                     #          9             10,704          59             159,724
   Auto dealers and auto supplies        104              307,622          2                     #         18             36,886         101             419,149
   Service stations                       31               67,153          5                14,468         26             60,857          51             100,171
   Other retail stores                   301               47,544         93                73,590 #      293            163,392       1,191             267,816
        Retail Stores Totals             837              699,612        195               218,700        629            567,048       2,217           1,410,779
All Other Outlets                        921              228,788        546               195,918      1,118            234,575       3,262              996,158
Totals All Outlets                     1,758              928,400        741               414,618      1,747            801,623       5,479           2,406,937



                                                                          19
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                FRESNO                         FULLERTON                       GARDENA                  GARDEN GROVE
             Type of business                           Taxable                         Taxable                        Taxable                        Taxable
                                      Permits        transactions    Permits         transactions    Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                        266           144,897           66             29,316           72             3,105          99             18,474
   General merchandise stores            167           620,049           45            184,857           37            73,769          72            163,494
   Food stores                           394           250,960           78             60,646           51            27,321         111             61,498
   Eating and drinking places            959           380,257          273            119,144          241            70,430         397            125,709
   Home furnishings and appliances       277           164,985           81             37,576           39             7,336          93             20,649
   Bldg. matrl. and farm implements      147           282,270           20             73,544           16            68,690          31             79,406
   Auto dealers and auto supplies        505           674,530          130            194,072           65            88,051         105            267,658
   Service stations                      125           223,860           33             69,100           15            40,521          45             96,043
   Other retail stores                 1,521           595,440          492            173,008          319            31,227         607             90,107
        Retail Stores Totals           4,361         3,337,248        1,218            941,263          855           410,450       1,560            923,038
All Other Outlets                      5,969         1,169,543        2,171            382,149        1,689           203,273       2,198            426,725
Totals All Outlets                    10,330         4,506,791        3,389          1,323,412        2,544           613,723       3,758          1,349,763
                                                GILROY                         GLENDALE                        GLENDORA                 GRASS VALLEY
             Type of business                           Taxable                         Taxable                        Taxable                        Taxable
                                      Permits        transactions    Permits         transactions    Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         93              112,004       205            132,178           22             2,309          16              6,245
   General merchandise stores             15               48,684        88            289,682           16            53,079          10             37,551
   Food stores                            36               23,915       159             86,786           25            25,699          18             23,709
   Eating and drinking places             97               47,667       400            172,103          100            38,687          57             13,914
   Home furnishings and appliances        51               20,574       154             84,518           38             5,102          35             14,820
   Bldg. matrl. and farm implements       23               46,848        48            123,440           17            28,565          12             18,407
   Auto dealers and auto supplies         49              212,683       124            509,498           46           103,904          13             58,020
   Service stations                       18               45,028        42             81,139           12            19,408          10             14,826
   Other retail stores                   198               53,281       923            263,567          196            42,703         143             21,393
        Retail Stores Totals             580              610,684     2,143          1,742,911          472           319,456         314            208,885
All Other Outlets                        680              160,378     3,609            481,207          930               84,263      463                49,022
Totals All Outlets                     1,260              771,062     5,752          2,224,118        1,402           403,719         777            257,907
                                                HANFORD                    HAWTHORNE                           HAYWARD                   HEALDSBURG
             Type of business                           Taxable                         Taxable                        Taxable                        Taxable
                                      Permits        transactions    Permits         transactions    Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         40               15,417        41              6,610           98             44,451         17              3,644
   General merchandise stores             26              107,722        30            103,343           96            192,721          6              4,694
   Food stores                            38               31,569        44             27,390           81             54,602         20             13,726
   Eating and drinking places             98               37,845       146             45,874          308            103,817         38             16,772
   Home furnishings and appliances        24               14,528        26              5,376           96             54,190         34              2,737
   Bldg. matrl. and farm implements       20               26,823        14             90,044           54            121,017          9             18,342
   Auto dealers and auto supplies         29               72,742        65             62,600          116            457,104         17             68,831
   Service stations                       16               17,098        18             34,775           58            101,459          9             10,280
   Other retail stores                   177               53,398       176             99,308          843            247,491         82             14,081
        Retail Stores Totals             468              377,142       560            475,320        1,750          1,376,852        232            153,107
All Other Outlets                        510               54,910       820            115,393        2,451          1,232,030        361                61,134
Totals All Outlets                       978              432,052     1,380            590,713        4,201          2,608,882        593            214,241
                                                HEMET                    HERMOSA BEACH                         HESPERIA                      HOLLISTER
             Type of business                           Taxable                         Taxable                        Taxable                        Taxable
                                      Permits        transactions    Permits         transactions    Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         27                8,623        22              6,064           15             2,532          18              2,889
   General merchandise stores             33              132,178         4              2,290           19            13,459          11             37,783
   Food stores                            25               27,613        20             20,428           32            29,854          23             31,030
   Eating and drinking places            122               51,261       104             47,496           90            36,683          64             22,220
   Home furnishings and appliances        42               11,714        18              4,400           37             7,827          14              7,255
   Bldg. matrl. and farm implements       17               51,320         6             14,495           27            15,960          17             18,914
   Auto dealers and auto supplies         65              171,993        14             47,686           62            30,479          17             49,173
   Service stations                       18               37,584         4                  #           25            49,169           9             12,354
   Other retail stores                   245               45,859       146             28,314 #        255            22,802         111             17,032
        Retail Stores Totals             594              538,145       338            171,173          562           208,765         284            198,650
All Other Outlets                        623               61,136       452                29,889       730               84,778      409                43,064
Totals All Outlets                     1,217              599,281       790            201,062        1,292           293,543         693            241,714



                                                                         20
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                  (Taxable transactions in thousands of dollars)
                                         HUNTINGTON BEACH             HUNTINGTON PARK                          INDIO                        INDUSTRY
             Type of business                         Taxable                       Taxable                           Taxable                        Taxable
                                      Permits      transactions    Permits       transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                        146          76,093          219              35,764          43                6,304       149             27,688
   General merchandise stores             67         152,810           41              38,915          32               48,362        25            235,605
   Food stores                            92         106,630           77              25,333          42               30,749        30             11,163
   Eating and drinking places            410         189,740          143              42,470          88               37,763       121             77,537
   Home furnishings and appliances       115          94,848           43              26,663          27                9,276        55            102,540
   Bldg. matrl. and farm implements       46         165,281           14               7,035          14               46,350        36            240,014
   Auto dealers and auto supplies        111         349,601           38              69,944          56               95,464        49            295,862
   Service stations                       53         121,357           11              21,068          15               24,138        11             17,514
   Other retail stores                   964         275,201          251              25,226         179               20,549       319            180,067
        Retail Stores Totals           2,004       1,531,561          837             292,418         496              318,955       795          1,187,990
All Other Outlets                      4,686         511,660          547              54,753         673               82,149     3,231          1,000,024
Totals All Outlets                     6,690       2,043,221        1,384             347,171       1,169              401,104     4,026          2,188,014
                                            INGLEWOOD                        IRVINE                 LA CANADA-FLINTRIDGE                    LAFAYETTE
             Type of business                         Taxable                       Taxable                           Taxable                        Taxable
                                      Permits      transactions    Permits       transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                        113           7,975           63            60,402            10                9,826        23                 2,821
   General merchandise stores             48          93,014           35           207,140             8               18,896        11                14,311
   Food stores                            88          41,911           48            64,268            11               13,839        13                15,778
   Eating and drinking places            199          63,863          381           263,697            42               26,389        53                25,600
   Home furnishings and appliances        37           7,324           82           159,802            22                5,494        64                 4,505
   Bldg. matrl. and farm implements       13          32,233           27            49,668             5                1,387         9                 8,852
   Auto dealers and auto supplies         70          33,866           48           445,052             6                2,872         9                12,287
   Service stations                       36          48,152           26            75,204             7               18,662        10                17,626
   Other retail stores                   415          52,955          947           664,342            89               33,712       271                49,968
        Retail Stores Totals           1,019         381,293        1,657         1,989,575           200              131,077       463               151,748
All Other Outlets                        956         173,789        3,943         1,627,565           400               19,878       581                47,957
Totals All Outlets                     1,975         555,082        5,600         3,617,140           600              150,955     1,044               199,705
                                           LAGUNA BEACH                  LAGUNA HILLS                   LAGUNA NIGUEL                       LA HABRA
             Type of business                         Taxable                       Taxable                           Taxable                        Taxable
                                      Permits      transactions    Permits       transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         59          19,395           56              48,649          31               30,637        28                 8,938
   General merchandise stores              7           5,704           17             115,742          12              130,510        24                87,438
   Food stores                            19          21,057           22              18,313          22               40,420        41                28,325
   Eating and drinking places            116          78,640           84              64,367         110               64,375       127                51,039
   Home furnishings and appliances        50           8,212           73             128,356          65               24,841        39                38,950
   Bldg. matrl. and farm implements       15           7,739           15              28,559          20               55,415        18                42,548
   Auto dealers and auto supplies         10           5,514           20              26,920          19               94,413        40                64,514
   Service stations                        8          13,017            9              28,015          11               29,063        20                42,809
   Other retail stores                   379          50,307          231              71,894         238               58,586       235                44,028
        Retail Stores Totals             663         209,585          527             530,815         528              528,260       572               408,589
All Other Outlets                      1,208            61,558      1,002             108,704       1,379               75,547       798                96,982
Totals All Outlets                     1,871         271,143        1,529             639,519       1,907              603,807     1,370               505,571
                                           LAKE ELSINORE                 LAKE FOREST                         LAKEWOOD                        LA MESA
             Type of business                         Taxable                       Taxable                           Taxable                        Taxable
                                      Permits      transactions    Permits       transactions      Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         62          45,048           28              12,672          73               57,537        56                26,435
   General merchandise stores             13          52,108           20              83,960          26              149,705        30               175,701
   Food stores                            30          33,468           35              30,741          44               46,503        38                38,379
   Eating and drinking places             73          31,916          147              78,929         166              100,421       163                85,829
   Home furnishings and appliances        34           8,323           35              36,046          27               33,760       101                51,205
   Bldg. matrl. and farm implements       13           8,741           16              49,060           8               47,057        16                19,429
   Auto dealers and auto supplies         22          40,951           39              20,213          25               74,314        43               268,138
   Service stations                       16          31,372           19              48,034          22               46,522        18                37,895
   Other retail stores                   182          22,144          310             102,165         237              110,251       422               127,980
        Retail Stores Totals             445         274,071          649             461,820         628              666,070       887               830,991
All Other Outlets                        425            50,853      1,335             188,020         829               38,865       964                76,436
Totals All Outlets                       870         324,924        1,984             649,840       1,457              704,935     1,851               907,427



                                                                       21
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                LA MIRADA                       LANCASTER                       LA PUENTE                      LARKSPUR
             Type of business                            Taxable                         Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         24                9,778         71               24,471         61              5,410          12              3,649
   General merchandise stores             14               13,075         39              166,209         20             14,319           7             16,357
   Food stores                            24               26,029         61               60,177         48             24,394          13             11,118
   Eating and drinking places             94               41,091        210               95,669         99             25,320          39             24,862
   Home furnishings and appliances        15               11,236         60               40,956         23              5,817           7             13,838
   Bldg. matrl. and farm implements       15               46,739         31               89,357          5              6,227           5              6,278
   Auto dealers and auto supplies         19               34,457         98              212,167         39             55,534           2                  #
   Service stations                       14               74,800         24              118,219         12             13,162           9             14,365
   Other retail stores                   137               40,576        423               88,514        174             19,803          66             22,930 #
        Retail Stores Totals             356              297,781      1,017              895,739        481            169,986         160            113,397
All Other Outlets                        596              331,645      1,469              168,090        688                22,650      397                33,814
Totals All Outlets                       952              629,426      2,486          1,063,829        1,169            192,636         557            147,211
                                                LA VERNE                        LAWNDALE                   LEMON GROVE                         LIVERMORE
             Type of business                            Taxable                         Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         11                8,899         11                3,705         14              5,323          20              2,515
   General merchandise stores              9               39,948          9                4,786         10              8,153          31            160,480
   Food stores                            17               17,243         17               11,088         18             17,917          28             38,672
   Eating and drinking places             54               24,567         58               19,069         60             20,357         131             58,848
   Home furnishings and appliances        16                3,060         21                4,885         19              3,986          56             15,683
   Bldg. matrl. and farm implements        4                2,393          7               32,765          8             73,660          36             90,357
   Auto dealers and auto supplies         11               23,914         40               23,263         18             94,541          40            120,869
   Service stations                        8               16,246         13               21,762          8             17,649          25             68,521
   Other retail stores                   124               23,926         95               27,549        101             27,470         456            142,948
        Retail Stores Totals             254              160,196        271              148,872        256            269,056         823            698,893
All Other Outlets                        485                61,271       336                25,901       326                47,677    1,019            459,643
Totals All Outlets                       739              221,467        607              174,773        582            316,733       1,842          1,158,536
                                                  LODI                           LOMPOC                     LONG BEACH                         LOS ALTOS
             Type of business                            Taxable                         Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                         26                4,778          8                2,337        228             83,074          20              5,239
   General merchandise stores             22              120,952         12               62,014        147            252,223          10              6,287
   Food stores                            49               37,328         27               18,755        314            181,700          20             24,094
   Eating and drinking places            154               49,803         75               28,832        956            402,609          70             44,234
   Home furnishings and appliances        54               22,254         17                5,118        245             85,995          61             15,215
   Bldg. matrl. and farm implements       21               39,369         10                5,361         76            191,588          10              8,862
   Auto dealers and auto supplies         81              123,667         22               56,283        233            293,008           1                  #
   Service stations                       15               36,491          9               18,768        126            225,915           7             21,633
   Other retail stores                   239               47,022        107               17,402      1,502            358,488         201             41,134 #
        Retail Stores Totals             661              481,664        287              214,870      3,827          2,074,600         400            166,698
All Other Outlets                        870              143,207        594                39,021     5,203            748,956         794                41,770
Totals All Outlets                     1,531              624,871        881              253,891      9,030          2,823,556       1,194            208,468
                                            LOS ANGELES                         LOS BANOS                       LOS GATOS                      LYNWOOD
             Type of business                            Taxable                         Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits         transactions
Retail Stores
   Apparel stores                      4,520          1,151,319            8                1,563         41             19,173          70              4,723
   General merchandise stores          1,676          2,904,725           12               41,121          8             16,076          22              4,925
   Food stores                         2,916          1,480,721           22               15,648         27             36,136          58             30,121
   Eating and drinking places          8,498          3,415,261           53               18,857        110             62,695          98             25,577
   Home furnishings and appliances     2,435          1,086,801           10                2,385         75             21,250          21              2,919
   Bldg. matrl. and farm implements      735          1,404,596            8                6,956          9              8,506           7             20,075
   Auto dealers and auto supplies      2,222          2,883,414           13               27,651         18            185,037          40             14,061
   Service stations                      871          2,092,152            8               18,851         13             32,614          11             28,973
   Other retail stores                16,582          4,043,963           78               11,553        258             79,481         152             23,968
        Retail Stores Totals          40,455         20,462,952          212              144,585        559            460,968         479            155,342
All Other Outlets                     58,241             8,198,482       228                36,640       948            140,346         417                39,746
Totals All Outlets                    98,696         28,661,434          440              181,225      1,507            601,314         896            195,088



                                                                          22
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                MADERA                          MALIBU                  MANHATTAN BEACH                          MANTECA
             Type of business                           Taxable                        Taxable                          Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits         transactions      Permits       transactions
Retail Stores
   Apparel stores                         30               5,278         29               13,123         51                 31,244         10               1,714
   General merchandise stores             20              62,422          5                    #         14                109,631         14              83,878
   Food stores                            53              31,397         11               15,425         22                 30,263         33              31,881
   Eating and drinking places             99              30,785         58               46,167        128                 87,596        112              34,669
   Home furnishings and appliances        18               4,055         27                3,061         26                  6,095         20               8,363
   Bldg. matrl. and farm implements       19              27,584          9               11,055          4                      #         17              32,800
   Auto dealers and auto supplies         36              60,146          4                    #          8                 77,266         40              97,842
   Service stations                       17              23,164         12               17,583          8                 20,268         17              31,319
   Other retail stores                   140              19,688        135               26,160 #      189                 70,170 #      170              50,905
        Retail Stores Totals             432             264,519        290              132,574        450                432,533        433             373,371
All Other Outlets                        451               96,077       481               19,754        777                159,377        449              58,369
Totals All Outlets                       883             360,596        771              152,328      1,227                591,910        882             431,740
                                                MARTINEZ                   MARYSVILLE                      MENLO PARK                            MERCED
             Type of business                           Taxable                        Taxable                          Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits         transactions      Permits       transactions
Retail Stores
   Apparel stores                         18               3,370          4                  573         19                  4,605         44              16,349
   General merchandise stores             12              79,783          8               31,251          7                 11,711         35             170,437
   Food stores                            19              30,661         18               11,261         30                 35,760         61              39,104
   Eating and drinking places             81              24,449         46               16,445         91                 66,328        149              58,170
   Home furnishings and appliances        51               2,787         16                4,087         68                 43,762         45              20,609
   Bldg. matrl. and farm implements       14              34,768          5                3,684         12                 15,150         27              47,623
   Auto dealers and auto supplies         10               5,818         20               24,180          8                140,126         62             160,971
   Service stations                       14              18,243         12               12,411         12                 28,586         28              39,141
   Other retail stores                   272              23,993         89               19,268        190                109,919        240              66,764
        Retail Stores Totals             491             223,872        218              123,160        437                455,947        691             619,168
All Other Outlets                        549               67,595       203               18,914        843                359,512        774             153,993
Totals All Outlets                     1,040             291,467        421              142,074      1,280                815,459      1,465             773,161
                                                MILLBRAE                   MILL VALLEY                          MILPITAS                    MISSION VIEJO
             Type of business                           Taxable                        Taxable                          Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits         transactions      Permits       transactions
Retail Stores
   Apparel stores                          9               1,709         25               10,877         86                 99,089         56              49,108
   General merchandise stores              2                   #          5               11,900         13                106,071         26             177,561
   Food stores                            11              15,085         12               18,624         46                 34,461         33              57,882
   Eating and drinking places             64              41,596         45               28,278        245                136,510        158              78,479
   Home furnishings and appliances        12               4,434         33                6,617         37                 66,492         52              36,849
   Bldg. matrl. and farm implements        9              20,625          7               11,614          8                 61,846         18              78,887
   Auto dealers and auto supplies          9              13,583          6               15,122         22                 33,388         37              78,650
   Service stations                        9              16,541          5               16,231         16                 49,424         24              58,419
   Other retail stores                    77              43,295 #      128               19,470        310                174,803        398             239,924
        Retail Stores Totals             202             156,868        266              138,733        783                762,084        802             855,759
All Other Outlets                        334               47,093       652               39,381      1,188                571,419      1,910             156,523
Totals All Outlets                       536             203,961        918              178,114      1,971           1,333,503         2,712         1,012,282
                                                MODESTO                        MONROVIA                        MONTCLAIR                     MONTEBELLO
             Type of business                           Taxable                        Taxable                          Taxable                         Taxable
                                      Permits        transactions    Permits        transactions     Permits         transactions      Permits       transactions
Retail Stores
   Apparel stores                        149             82,124          45               10,473        137                 67,144         90              53,565
   General merchandise stores             71            435,761          13               21,472         34                246,427         36             146,384
   Food stores                           146            104,007          23               21,157         29                 11,963         65              30,350
   Eating and drinking places            382            185,385          88               50,725        103                 45,946        150              58,431
   Home furnishings and appliances       142             96,960          40                6,596         61                 56,021         27              35,024
   Bldg. matrl. and farm implements       52            153,792          18              110,356         16                 26,026         10              30,566
   Auto dealers and auto supplies        167            186,465          18              142,866         68                132,354         41              50,900
   Service stations                       48             90,493          12               25,923         11                 18,429         25              93,450
   Other retail stores                   716            292,984         226               77,929        287                170,658        215             183,459
        Retail Stores Totals           1,873          1,627,971         483              467,497        746                774,968        659             682,129
All Other Outlets                      2,102             332,981      1,497              127,781      1,455                104,890        762             182,259
Totals All Outlets                     3,975          1,960,952       1,980              595,278      2,201                879,858      1,421             864,388



                                                                         23
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                MONTEREY                 MONTEREY PARK                   MORENO VALLEY                     MORGAN HILL
             Type of business                           Taxable                        Taxable                         Taxable                          Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits         transactions
Retail Stores
   Apparel stores                         44               21,871        67               10,909         93               29,303         10              1,779
   General merchandise stores             16               92,227        30               14,199         34              168,784         10             68,144
   Food stores                            53               34,686        42               19,092         62               53,593         29             22,566
   Eating and drinking places            176              128,929       140               73,112        176               77,692         92             38,394
   Home furnishings and appliances        66               18,198        34               15,747         60               27,887         27              9,793
   Bldg. matrl. and farm implements       16               11,849         3                    #         11               54,170          7             10,506
   Auto dealers and auto supplies         22               28,222        19               25,148         48              107,991         11             27,266
   Service stations                       13               14,139        13               23,537         25               55,041         10             30,141
   Other retail stores                   385               95,063       270               49,155 #      383               54,730        164             59,995
        Retail Stores Totals             791              445,184       618              230,899        892              629,191        360            268,584
All Other Outlets                        908              123,889       999               79,846        866               75,355        710            107,979
Totals All Outlets                     1,699              569,073     1,617              310,745      1,758              704,546      1,070            376,563
                                           MOUNTAIN VIEW                       MURRIETA                         NAPA                      NATIONAL CITY
             Type of business                           Taxable                        Taxable                         Taxable                          Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits         transactions
Retail Stores
   Apparel stores                         29               15,528        14                  100         61               45,008        221             53,348
   General merchandise stores             22              228,379        10               20,787         26              103,743         50            147,394
   Food stores                            46               43,061        14               21,902         50               62,352         66             21,797
   Eating and drinking places            249              109,490        60               22,981        166               68,435        178             68,599
   Home furnishings and appliances        51               65,977        30                5,737         57               21,457         48             34,196
   Bldg. matrl. and farm implements       29               40,551        13               97,285         39               91,572         30            101,502
   Auto dealers and auto supplies         34               74,640        20                5,723         41              106,209        100            397,994
   Service stations                       23               76,012         9               29,945         17               45,793         17             37,767
   Other retail stores                   411              209,563       186               84,827        379               89,821        592             85,687
        Retail Stores Totals             894              863,201       356              289,287        836              634,390      1,302            948,284
All Other Outlets                      1,716              905,566       524               35,869      1,387              191,705        759            133,829
Totals All Outlets                     2,610         1,768,767          880              325,156      2,223              826,095      2,061          1,082,113
                                                NEWARK                   NEWPORT BEACH                         NORCO                           NORWALK
             Type of business                           Taxable                        Taxable                         Taxable                          Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits         transactions
Retail Stores
   Apparel stores                         70               50,387       152             81,632            2                    #         46             12,200
   General merchandise stores             29              202,265        32            199,231            6               37,171         30            104,248
   Food stores                            34               30,694        49             65,511           14               21,737         57             39,800
   Eating and drinking places            137               59,107       359            263,864           52               23,796        165             59,827
   Home furnishings and appliances        30               37,437       128             51,191           12                  314         29             17,949
   Bldg. matrl. and farm implements       14               56,100        31             18,565           14               27,085          7             23,833
   Auto dealers and auto supplies         31              151,645        21            204,198           25              139,876         41            145,663
   Service stations                       11               26,807        18             44,559           14               25,866         32             55,770
   Other retail stores                   245               71,721       727            287,930          134               25,174 #      207             36,391
        Retail Stores Totals             601              686,163     1,517          1,216,681          273              301,019        614            495,681
All Other Outlets                        564              295,898     2,603              425,101        392               46,756        739                83,310
Totals All Outlets                     1,165              982,061     4,120          1,641,782          665              347,775      1,353            578,991
                                                 NOVATO                        OAKDALE                         OAKLAND                         OCEANSIDE
             Type of business                           Taxable                        Taxable                         Taxable                          Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions     Permits         transactions
Retail Stores
   Apparel stores                         20               17,795         9                  799        392            38,231            97             16,648
   General merchandise stores             13              158,580         8               23,117        206           170,990            47            178,862
   Food stores                            34               31,209        15               12,514        413           145,949            86             79,823
   Eating and drinking places            105               49,512        48               17,883      1,028           327,930           269            122,136
   Home furnishings and appliances        51                9,795        14                2,256        245            65,810            91             29,532
   Bldg. matrl. and farm implements       17               20,150        11               14,266        108           169,185            22             66,062
   Auto dealers and auto supplies         28               68,652        16               57,137        200           500,914            56             52,237
   Service stations                       12               27,346        11               20,455        112           208,985            31             75,639
   Other retail stores                   196               93,951        84                9,689      2,731           392,336           547            136,556
        Retail Stores Totals             476              476,990       216              158,116      5,435         2,020,330         1,246            757,495
All Other Outlets                      1,192              122,370       319               53,860      5,146         1,064,749         2,159            144,463
Totals All Outlets                     1,668              599,360       535              211,976     10,581         3,085,079         3,405            901,958



                                                                         24
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                    (Taxable transactions in thousands of dollars)
                                                ONTARIO                        ORANGE                          OROVILLE                       OXNARD
             Type of business                           Taxable                        Taxable                         Taxable                        Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                        130           136,348          138            66,954             9                3,210      110             50,341
   General merchandise stores             34           129,509           59           166,959            10               49,312       56            262,491
   Food stores                            94            78,440           98            75,340            23               23,894      119             66,763
   Eating and drinking places            273           180,669          371           194,373            63               22,185      286            121,892
   Home furnishings and appliances        94            48,350          191            80,084            29                4,590       62             45,114
   Bldg. matrl. and farm implements       52           175,468           51           191,989            14                9,133       35            183,951
   Auto dealers and auto supplies        161           528,158          116           310,583            32               30,876       79            321,044
   Service stations                       60           163,686           42            84,634            11               15,001       34             69,170
   Other retail stores                   580           304,279          881           284,554           130               15,783      399            188,381
        Retail Stores Totals           1,478         1,744,907        1,947         1,455,470           321              173,984    1,180          1,309,147
All Other Outlets                      2,279         1,141,961        3,553             673,160         377               45,992    1,850              256,213
Totals All Outlets                     3,757         2,886,868        5,500         2,128,630           698              219,976    3,030          1,565,360
                                                PALMDALE                   PALM DESERT                    PALM SPRINGS                       PALO ALTO
             Type of business                           Taxable                        Taxable                         Taxable                        Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         62               31,718       194              92,197          84               20,189       79            109,380
   General merchandise stores             40              189,616        31             242,933          15               36,456       20            311,006
   Food stores                            46               62,700        30              53,186          28               55,808       45             34,172
   Eating and drinking places            141               78,065       185             136,400         201              105,217      279            208,990
   Home furnishings and appliances        31                9,292       131             113,564          79                9,802      111             71,366
   Bldg. matrl. and farm implements       11               45,534        28              43,617          17               17,286       12             18,203
   Auto dealers and auto supplies         41              132,086        24               8,878          35               66,789       17            256,134
   Service stations                       31               61,526        11              23,616          17               27,755       15             31,872
   Other retail stores                   347               84,672       622             198,272         442               60,883      435            300,726
        Retail Stores Totals             750              695,209     1,256             912,663         918              400,185    1,013          1,341,849
All Other Outlets                      1,129              108,388     1,293             185,548       1,052              141,856    1,785              537,066
Totals All Outlets                     1,879              803,597     2,549         1,098,211         1,970              542,041    2,798          1,878,915
                                            PARAMOUNT                          PASADENA                    PASO ROBLES                        PERRIS
             Type of business                           Taxable                        Taxable                         Taxable                        Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                        222                5,353       204            84,474            15                4,523       27                2,134
   General merchandise stores             65               61,881        68           256,021            16               84,098        9               37,705
   Food stores                            44               25,395       106            86,045            18               20,901       34               22,519
   Eating and drinking places             89               26,093       444           255,092            80               33,988       64               23,396
   Home furnishings and appliances        47                5,231       331           100,713            29               10,462        6                  766
   Bldg. matrl. and farm implements       18               33,809        43            46,408            23               31,847        9               14,155
   Auto dealers and auto supplies         48               11,483        85           358,965            29               51,938       25               28,551
   Service stations                       13               26,415        42            81,540            15               33,559       13               39,798
   Other retail stores                   461               43,326     1,118           327,530           144               46,678      102               12,166
        Retail Stores Totals           1,007              238,986     2,441         1,596,788           369              317,994      289              181,190
All Other Outlets                      3,168              201,420     4,424             695,946         720               63,785      274                83,620
Totals All Outlets                     4,175              440,406     6,865         2,292,734         1,089              381,779      563              264,810
                                                PETALUMA                   PICO RIVERA                          PINOLE                       PITTSBURG
             Type of business                           Taxable                        Taxable                         Taxable                        Taxable
                                      Permits        transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         54               26,784        91               3,834          16                9,986       24               20,262
   General merchandise stores             15               60,756        41              43,069           9               66,093       14               90,651
   Food stores                            45               44,710        48              25,510          17               18,391       32               25,279
   Eating and drinking places            138               58,139       115              37,839          55               31,311       86               34,968
   Home furnishings and appliances        89               17,056        23               1,760          19               14,830       17                4,545
   Bldg. matrl. and farm implements       22               34,251        15              33,517           8               22,629       18               65,976
   Auto dealers and auto supplies         37              235,636        33              60,311          10                6,626       34               92,858
   Service stations                       18               48,199        13              27,981          10               20,823       10               11,935
   Other retail stores                   278               75,461       294              27,604         123               40,475      162               42,234
        Retail Stores Totals             696              600,992       673             261,425         267              231,164      397              388,708
All Other Outlets                      1,341              232,496     1,946             124,128         220                8,614      423                80,487
Totals All Outlets                     2,037              833,488     2,619             385,553         487              239,778      820              469,195



                                                                         25
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                PLACENTIA                   PLACERVILLE                    PLEASANT HILL                  PLEASANTON
             Type of business                            Taxable                        Taxable                         Taxable                    Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits     transactions
Retail Stores
   Apparel stores                         18               1,128          14                3,042         23              20,609        94         74,676
   General merchandise stores             15              20,776          15               13,823         16             135,054        35        296,400
   Food stores                            30              23,538          13               21,099         23              19,152        44         42,862
   Eating and drinking places            101              42,338          78               25,284         83              45,963       218        109,651
   Home furnishings and appliances        20               5,410          39                7,233         43              61,795       103         63,021
   Bldg. matrl. and farm implements       12              33,285          10                7,206         18              25,435        32         90,772
   Auto dealers and auto supplies         18              74,726          13               55,662         18               7,244        63        199,025
   Service stations                        8              23,275           7               18,644         13              43,468        13         36,913
   Other retail stores                   153              43,280         112               20,311        261             135,345       661        219,763
        Retail Stores Totals             375             267,756         301              172,304        498             494,065     1,263      1,133,083
All Other Outlets                        872             132,662         328               49,153        491               45,646    1,487        514,164
Totals All Outlets                     1,247             400,418         629              221,457        989             539,711     2,750      1,647,247
                                                POMONA                      PORTERVILLE                          POWAY                RANCHO CUCAMONGA
             Type of business                            Taxable                        Taxable                         Taxable                    Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits     transactions
Retail Stores
   Apparel stores                        121               6,766          23                6,657         23               4,216        60         14,840
   General merchandise stores             64              53,685          27               90,068         16              83,078        32        207,870
   Food stores                           109              49,605          38               32,899         21              26,108        61         67,015
   Eating and drinking places            281              79,566          84               32,329         97              37,991       201        111,132
   Home furnishings and appliances       110              23,110          24                6,662         29               1,299        53         18,453
   Bldg. matrl. and farm implements       38              86,408          14               13,109         16              19,661        38         88,639
   Auto dealers and auto supplies        179             141,059          51               80,107         25             178,858        60         48,710
   Service stations                       52              86,907          15               14,628         10              26,598        21         56,762
   Other retail stores                   754              79,630         168               27,407        220              42,064       455        152,149
        Retail Stores Totals           1,708             606,736         444              303,866        457             419,873       981        765,570
All Other Outlets                      3,450             346,809         509               41,505        907             156,947     1,683        346,040
Totals All Outlets                     5,158             953,545         953              345,371      1,364             576,820     2,664      1,111,610
                                                RED BLUFF                       REDDING                         REDLANDS                REDONDO BEACH
             Type of business                            Taxable                        Taxable                         Taxable                    Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits     transactions
Retail Stores
   Apparel stores                          9               1,295          55            14,801            45               8,688       109         61,975
   General merchandise stores             10              44,097          45           244,910            23             135,478        29        156,399
   Food stores                            16              19,166          58            76,884            35              43,150        40         50,814
   Eating and drinking places             56              20,703         236           103,425           167              62,854       224        112,122
   Home furnishings and appliances        21               3,384          75            44,505            57              11,748        55         36,484
   Bldg. matrl. and farm implements       11               5,566          67           125,420            16               7,642        18          9,841
   Auto dealers and auto supplies         19              51,959         104           231,412            38             123,163        26         26,322
   Service stations                        8              14,485          32            63,417            22              34,989        22         33,350
   Other retail stores                   107              13,942         578           154,409           400              65,941       399         96,234
        Retail Stores Totals             257             174,597       1,250         1,059,183           803             493,653       922        583,541
All Other Outlets                        303                34,436     1,586              268,187      1,089             103,088     1,351        107,949
Totals All Outlets                       560             209,033       2,836         1,327,370         1,892             596,741     2,273        691,490
                                           REDWOOD CITY                         RIALTO                          RICHMOND                  RIDGECREST
             Type of business                            Taxable                        Taxable                         Taxable                    Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits     transactions
Retail Stores
   Apparel stores                         31             28,351           32                4,140        105              33,202         9            952
   General merchandise stores             26            160,736           24               47,588         38             170,448         7         51,164
   Food stores                            48             54,711           42               45,112         80              32,801        19         19,836
   Eating and drinking places            204             91,730           96               40,392        144              44,385        52         23,001
   Home furnishings and appliances        63             40,685           31                4,068         36              24,187        19          5,010
   Bldg. matrl. and farm implements       19             46,815           10               39,475         19              75,314         8          4,392
   Auto dealers and auto supplies         55            344,731           51               17,762         70             179,199        19         35,124
   Service stations                       23             50,618           22               99,534         31             150,610        11          8,413
   Other retail stores                   283            204,388          190               17,229        473              86,960       155         15,013
        Retail Stores Totals             752          1,022,765          498              315,300        996             797,106       299        162,905
All Other Outlets                      1,544             549,901         630              265,350      1,032             229,723       376          20,522
Totals All Outlets                     2,296          1,572,666        1,128              580,650      2,028         1,026,829         675        183,427



                                                                          26
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                RIVERSIDE                       ROCKLIN                    ROHNERT PARK                       ROSEMEAD
             Type of business                            Taxable                        Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                        206             78,605            4                  643          4                8,000       42              5,569
   General merchandise stores             93            438,137            5               66,527         10               86,686       22             60,827
   Food stores                           172            125,986           24               29,207         24               30,296       40             13,737
   Eating and drinking places            523            209,049           61               22,422         81               47,536      120             39,504
   Home furnishings and appliances       203             74,817           21                9,184         18               26,020       26              3,138
   Bldg. matrl. and farm implements       76            275,433           17               21,788         17               94,092        5             11,600
   Auto dealers and auto supplies        269            580,804           16                6,549         12               15,895       53             13,239
   Service stations                       72            151,413           10               26,264         10               24,920       10             19,748
   Other retail stores                 1,184            313,917          114               56,296        118               43,550      173             33,645
        Retail Stores Totals           2,798          2,248,161          272              238,880        294              376,995      491            201,007
All Other Outlets                      3,692            661,371          457               87,533        580              111,609      769                33,952
Totals All Outlets                     6,490          2,909,532          729              326,413        874              488,604    1,260            234,959
                                                ROSEVILLE                   SACRAMENTO                          SALINAS                 SAN BERNARDINO
             Type of business                            Taxable                        Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         54             32,672          216           152,414           140            53,143         146             47,734
   General merchandise stores             28            216,270          119           599,235            45           265,481          77            373,611
   Food stores                            37             56,650          306           227,300           123            77,195         155             89,999
   Eating and drinking places            188            114,344        1,013           406,778           256           110,108         398            178,506
   Home furnishings and appliances        95             46,138          228           105,430            59            45,156         143             86,638
   Bldg. matrl. and farm implements       21            127,130          128           292,725            45           189,940          49            226,778
   Auto dealers and auto supplies         61            767,375          314           439,714           102           243,014         199            372,711
   Service stations                       27             60,337           96           183,304            41            69,229          62            101,718
   Other retail stores                   363            187,597        1,422           601,665           508           155,985         767            290,505
        Retail Stores Totals             874          1,608,513        3,842         3,008,565         1,319         1,209,251       1,996          1,768,200
All Other Outlets                      1,608            404,427        6,187         1,575,630         1,509              352,763    2,299            393,345
Totals All Outlets                     2,482          2,012,940       10,029         4,584,195         2,828         1,562,014       4,295          2,161,545
                                                SAN BRUNO                   SAN CARLOS                     SAN CLEMENTE                       SAN DIEGO
             Type of business                            Taxable                        Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         44             33,337           16                4,490         42                8,636    1,362            542,041
   General merchandise stores             13            195,361            8               14,422         17               31,892      386          1,597,102
   Food stores                            35             16,227           19               10,602         27               34,435      806            622,909
   Eating and drinking places            114             52,063           92               31,537        132               51,497    3,008          1,603,968
   Home furnishings and appliances        23             13,913           69               35,649         39                4,873    1,011            546,746
   Bldg. matrl. and farm implements        4             11,798           36              126,522         10                8,026      291            809,022
   Auto dealers and auto supplies         30            109,530           19               25,684         20                8,004      803          1,519,137
   Service stations                       16             34,824            9               19,458         18               39,861      274            742,143
   Other retail stores                   159             71,012          178              108,736        275               44,297    8,320          1,948,871
        Retail Stores Totals             438            538,065          446              377,100        580              231,521   16,261          9,931,939
All Other Outlets                        613                58,467     1,099              176,128      1,292              123,499   17,952          4,563,715
Totals All Outlets                     1,051            596,532        1,545              553,228      1,872              355,020   34,213         14,495,654
                                                SAN DIMAS                  SAN FERNANDO                    SAN FRANCISCO                  SAN GABRIEL
             Type of business                            Taxable                        Taxable                         Taxable                        Taxable
                                      Permits         transactions    Permits        transactions     Permits        transactions   Permits         transactions
Retail Stores
   Apparel stores                         28             11,829          157                8,618        972           722,597          34              2,330
   General merchandise stores             13             39,340           27               68,801        256         1,096,334          25              6,299
   Food stores                            22             20,533           28               13,686      1,195           392,569          36             14,888
   Eating and drinking places             71             36,543           75               29,437      3,679         1,723,368         163             50,969
   Home furnishings and appliances        31             29,635           28                8,453        822           572,425          29             14,603
   Bldg. matrl. and farm implements       17              6,515           12               56,077        185           293,772           8              7,065
   Auto dealers and auto supplies         11              1,342           25               43,116        204           387,300          32             56,604
   Service stations                        9             18,100            6                8,235        123           388,696          13             29,478
   Other retail stores                   197             51,840          288               67,531      5,498         2,099,029         296             45,526
        Retail Stores Totals             399            215,677          646              303,954     12,934         7,676,090         636            227,762
All Other Outlets                        839            119,832        1,712               70,302     16,547         4,660,671         856                55,895
Totals All Outlets                     1,238            335,509        2,358              374,256     29,481        12,336,761       1,492            283,657



                                                                          27
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                SAN JOSE               SAN JUAN CAPISTRANO                  SAN LEANDRO                  SAN LUIS OBISPO
             Type of business                            Taxable                         Taxable                         Taxable                     Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits      transactions
Retail Stores
   Apparel stores                        541            277,068           21             11,252           85             53,173          48          28,259
   General merchandise stores            278          1,171,342           12             70,192           39            313,827          21          86,901
   Food stores                           470            379,619           18             13,566           76             51,222          51          39,643
   Eating and drinking places          1,763            797,736           61             35,575          251             81,282         154          81,985
   Home furnishings and appliances       435            369,109           28              5,795           69             38,499          68          23,299
   Bldg. matrl. and farm implements      185            622,043            8             26,247           47            199,083          21          44,549
   Auto dealers and auto supplies        400          1,497,093           16            174,507           65            137,391          46         152,969
   Service stations                      195            601,391            8             20,792           33             60,094          20          43,296
   Other retail stores                 3,474          1,589,478          187             36,192          540            139,630         308         132,768
        Retail Stores Totals           7,741          7,304,879          359            394,118        1,205          1,074,201         737         633,669
All Other Outlets                     12,999          4,012,234          772            112,624        1,479            596,768       1,118         141,607
Totals All Outlets                    20,740         11,317,113        1,131            506,742        2,684          1,670,969       1,855         775,276
                                            SAN MARCOS                          SAN MATEO                       SAN PABLO                  SAN RAFAEL
             Type of business                            Taxable                         Taxable                         Taxable                     Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits      transactions
Retail Stores
   Apparel stores                         18              5,050           83             98,731           15              1,351          54          18,339
   General merchandise stores             14             62,534           41            282,523           13             16,775          28         127,796
   Food stores                            37             31,748           75             57,168           37             23,864          58          47,288
   Eating and drinking places            127             60,004          265            132,355           63             21,139         227          79,621
   Home furnishings and appliances        75             89,116          202            121,080           15              1,612         111          84,693
   Bldg. matrl. and farm implements       41            134,196           30             88,959            6             10,583          47         188,624
   Auto dealers and auto supplies         28             14,704           43            117,328           25              7,403          63         294,478
   Service stations                       17             29,437           39             73,220            8             12,329          21          46,801
   Other retail stores                   259            106,994          611            298,803          137             11,558         419         217,971
        Retail Stores Totals             616            533,783        1,389          1,270,167          319            106,614       1,028       1,105,611
All Other Outlets                      1,289            258,016        2,261            275,779          211                20,062    1,990         291,999
Totals All Outlets                     1,905            791,799        3,650          1,545,946          530            126,676       3,018       1,397,610
                                                SAN RAMON                       SANTA ANA                 SANTA BARBARA                    SANTA CLARA
             Type of business                            Taxable                         Taxable                         Taxable                     Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits      transactions
Retail Stores
   Apparel stores                         22             12,498          290            103,203          131             73,431          47          42,269
   General merchandise stores             13             60,717          105            316,154           53            191,597          24         238,099
   Food stores                            18             33,160          235            153,665           98             82,131          67          50,109
   Eating and drinking places            118             63,359          623            243,027          370            198,085         411         199,362
   Home furnishings and appliances        39             25,798          171             81,386          145             75,948          90         171,552
   Bldg. matrl. and farm implements       24             70,788           82            228,452           51             83,041          42         118,837
   Auto dealers and auto supplies         17             11,045          210            378,851           62            172,551         103         514,051
   Service stations                       18             37,535           62            139,797           37             57,566          29          65,809
   Other retail stores                   329            130,156        1,106            376,269          679            235,213         637         460,565
        Retail Stores Totals             598            445,056        2,884          2,020,804        1,626          1,169,563       1,450       1,860,653
All Other Outlets                        669            745,586        4,272          1,471,502        3,335            321,463       3,161       1,662,457
Totals All Outlets                     1,267          1,190,642        7,156          3,492,306        4,961          1,491,026       4,611       3,523,110
                                           SANTA CLARITA                    SANTA CRUZ                   SANTA FE SPRINGS                  SANTA MARIA
             Type of business                            Taxable                         Taxable                         Taxable                     Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits      transactions
Retail Stores
   Apparel stores                        137             47,555           50             15,363          138              6,794          57          16,973
   General merchandise stores             61            261,897           22             98,220           36             49,489          38         216,549
   Food stores                            74             72,829           52             34,811           24             17,994          60          46,352
   Eating and drinking places            269            137,743          219            102,519          110             40,659         156          74,844
   Home furnishings and appliances       121             31,188           58             24,925           50              9,885          47          30,270
   Bldg. matrl. and farm implements       43            111,689           22             47,880           45             90,194          50         172,718
   Auto dealers and auto supplies         77            346,829           46            113,351           75            164,525          66         171,310
   Service stations                       42             98,907           20             36,385           20             73,676          18          37,375
   Other retail stores                   720            194,545          536            110,171          432            151,542         275          99,372
        Retail Stores Totals           1,544          1,303,182        1,025            583,625          930            604,758         767         865,763
All Other Outlets                      3,622            337,890        1,190            141,662        3,675          1,157,544       1,138         182,846
Totals All Outlets                     5,166          1,641,072        2,215            725,287        4,605          1,762,302       1,905       1,048,609



                                                                          28
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                      (Taxable transactions in thousands of dollars)
                                           SANTA MONICA                      SANTA ROSA                          SANTEE                    SCOTTS VALLEY
             Type of business                             Taxable                        Taxable                        Taxable                           Taxable
                                      Permits          transactions    Permits        transactions     Permits       transactions     Permits          transactions
Retail Stores
   Apparel stores                        243             162,581          129            86,251            29               3,594          5                 1,116
   General merchandise stores             55             148,564           56           441,867            10             119,591          6                18,665
   Food stores                            64              72,496          102           111,832            31              28,148          9                12,472
   Eating and drinking places            441             308,300          343           158,847            84              32,589         41                13,641
   Home furnishings and appliances       196              77,507          180           120,073            32               2,106         15                 2,924
   Bldg. matrl. and farm implements       36              62,690           58           190,913            25              57,828          5                 7,729
   Auto dealers and auto supplies         78             356,869          115           480,165            41              27,410          8                20,638
   Service stations                       25              51,585           41           104,445            10              21,814          7                14,343
   Other retail stores                 1,086             358,685          703           359,381           267              52,231        107                22,055
        Retail Stores Totals           2,224           1,599,277        1,727         2,053,774           529             345,311        203               113,583
All Other Outlets                      2,480             477,330        3,118              397,339        797             114,550        308                  53,783
Totals All Outlets                     4,704           2,076,607        4,845         2,451,113         1,326             459,861        511               167,366
                                            SEAL BEACH                           SEASIDE                         SELMA                          SIGNAL HILL
             Type of business                             Taxable                        Taxable                        Taxable                           Taxable
                                      Permits          transactions    Permits        transactions     Permits       transactions     Permits          transactions
Retail Stores
   Apparel stores                         24               4,524           13                  848         10               3,229          9                 5,116
   General merchandise stores              7               9,297            5               17,684         12              43,321          6               105,062
   Food stores                            14              13,248           22                6,204         24              13,399          4                 1,239
   Eating and drinking places             65              38,023           62               18,980         48              21,600         26                 9,132
   Home furnishings and appliances        17               1,129           17                6,016         11               3,572          8                 7,859
   Bldg. matrl. and farm implements        4               2,556            8               13,141          5              28,321         17                86,127
   Auto dealers and auto supplies          2                   #           36              215,457         23             111,609         36               172,596
   Service stations                       12              27,831            6               11,663          3                   #          4                 3,555
   Other retail stores                    98              20,922 #        102               20,353         58              17,858 #       83               180,294
        Retail Stores Totals             243             117,530          271              310,346        194             242,909        193               570,980
All Other Outlets                        334                  33,079      283               59,102        177              29,940        487               140,227
Totals All Outlets                       577             150,609          554              369,448        371             272,849        680               711,207
                                                SIMI VALLEY                 SOLANA BEACH                         SONOMA                          SONORA
             Type of business                             Taxable                        Taxable                        Taxable                           Taxable
                                      Permits          transactions    Permits        transactions     Permits       transactions     Permits          transactions
Retail Stores
   Apparel stores                         37              14,046           22               14,784         17               5,823          9                 2,226
   General merchandise stores             31             162,873            3                    #          7              16,725          8                57,727
   Food stores                            63              67,584           11               10,297         17              22,470         13                17,098
   Eating and drinking places            187              93,140           59               32,688         46              29,068         51                14,207
   Home furnishings and appliances        53              15,400           54               18,447         18               4,322         20                 3,154
   Bldg. matrl. and farm implements       26              91,303            8               16,915          8              16,068         10                20,267
   Auto dealers and auto supplies         38             137,943            6                3,080          8              24,410         12                 3,791
   Service stations                       26              65,945            3                    #          6              12,799          8                 8,647
   Other retail stores                   327              90,848          157               58,366 #       93              16,043        107                30,572
        Retail Stores Totals             788             739,082          323              154,577        220             147,728        238               157,689
All Other Outlets                      2,309             194,618          428               28,874        317              18,469        273                  16,798
Totals All Outlets                     3,097             933,700          751              183,451        537             166,197        511               174,487
                                            SOUTH GATE                    SOUTH LAKE TAHOE              SOUTH SAN FRANCISCO                      STANTON
             Type of business                             Taxable                        Taxable                        Taxable                           Taxable
                                      Permits          transactions    Permits        transactions     Permits       transactions     Permits          transactions
Retail Stores
   Apparel stores                         66               6,645           43               16,476         11               3,153         24                 1,957
   General merchandise stores             33              90,862            9               26,275         19              76,709          9                30,353
   Food stores                            89              29,843           33               36,509         49              29,303         39                26,049
   Eating and drinking places            137              41,079          121               58,787        154              64,197        113                29,745
   Home furnishings and appliances        38               4,417           22                7,851         34              39,299         12                 2,153
   Bldg. matrl. and farm implements       11               7,008           13               23,534         25              77,609         15                38,636
   Auto dealers and auto supplies        105             137,455           14               20,902         35              64,222         29                19,701
   Service stations                       25              43,815           11               12,976         33             101,521         14                33,486
   Other retail stores                   213              22,512          196               34,051        182              90,294        140                37,883
        Retail Stores Totals             717             383,636          462              237,361        542             546,307        395               219,963
All Other Outlets                        797             135,194          468               44,690      1,284             520,534        434                  58,121
Totals All Outlets                     1,514             518,830          930              282,051      1,826        1,066,841           829               278,084



                                                                           29
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                     (Taxable transactions in thousands of dollars)
                                                STOCKTON                        SUNNYVALE                       TEMECULA                   TEMPLE CITY
             Type of business                            Taxable                         Taxable                         Taxable                       Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits        transactions
Retail Stores
   Apparel stores                        117              63,316          68             22,684           51               27,679        35               13,299
   General merchandise stores             79             389,304          31            186,930           23              181,852        13               32,168
   Food stores                           197             116,978          71             64,628           29               46,972        15               11,038
   Eating and drinking places            461             176,274         350            162,314          149               95,187        51               21,984
   Home furnishings and appliances       102              69,328          64             37,868           75               31,276        21                2,619
   Bldg. matrl. and farm implements       67             238,478          16            153,103           31               35,280         9                2,832
   Auto dealers and auto supplies        186             413,427          57            386,136           64              231,047        12                4,292
   Service stations                       66             117,428          35             72,025           24               60,448         6               11,047
   Other retail stores                   709             246,328         561            242,623          383              165,201       137               19,270
        Retail Stores Totals           1,984           1,830,861       1,253          1,328,311          829              874,942       299              118,549
All Other Outlets                      2,245              527,791      2,589          1,105,335        1,127              248,099       510               13,728
Totals All Outlets                     4,229           2,358,652       3,842          2,433,646        1,956          1,123,041         809              132,277
                                          THOUSAND OAKS                         TORRANCE                         TRACY                         TRUCKEE
             Type of business                            Taxable                         Taxable                         Taxable                       Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits        transactions
Retail Stores
   Apparel stores                         97              77,961         433            163,697           48               23,378        25                9,357
   General merchandise stores             50             238,228         123            516,992           21               95,900         8               12,715
   Food stores                            53              81,342          99             87,000           34               42,378        13               17,442
   Eating and drinking places            252             163,281         434            242,393          100               45,222        56               21,648
   Home furnishings and appliances        93              98,370         127            156,931           29               11,009        17                6,965
   Bldg. matrl. and farm implements       36              95,755          52            144,470           18               32,050        10               29,230
   Auto dealers and auto supplies         60             462,781          83            508,933           32               97,204         7                3,309
   Service stations                       33              70,451          57             99,122           16               42,373        14               17,718
   Other retail stores                   495             309,912       1,094            540,925          205               48,508       112               23,437
        Retail Stores Totals           1,169           1,598,081       2,502          2,460,463          503              438,022       262              141,821
All Other Outlets                      2,875              354,202      5,587              728,950        495                74,596      328               38,020
Totals All Outlets                     4,044           1,952,283       8,089          3,189,413          998              512,618       590              179,841
                                                 TULARE                         TURLOCK                          TUSTIN                         UKIAH
             Type of business                            Taxable                         Taxable                         Taxable                       Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits        transactions
Retail Stores
   Apparel stores                         40               20,423         29                7,160         43             32,918          10                2,827
   General merchandise stores             23               67,889         20               89,844         27            129,304          15               77,167
   Food stores                            40               34,954         56               38,427         39             40,760          27               20,201
   Eating and drinking places            102               31,800        131               49,902        186            102,880          66               22,533
   Home furnishings and appliances        25               11,881         34               14,889         51             99,842          20                2,970
   Bldg. matrl. and farm implements       20               32,703         16               31,115         15             78,627          12               34,833
   Auto dealers and auto supplies         48               76,145         64               94,198         30            361,047          21               32,991
   Service stations                       11               13,902         21               44,721         24             48,864          10               17,934
   Other retail stores                   147               33,137        196               53,871        390            230,505         126               40,876
        Retail Stores Totals             456              322,834        567              424,127        805          1,124,747         307              252,332
All Other Outlets                        579                 85,647      673              145,996      1,359              354,820       387               26,488
Totals All Outlets                     1,035              408,481      1,240              570,123      2,164          1,479,567         694              278,820
                                                UNION CITY                       UPLAND                         VACAVILLE                      VALLEJO
             Type of business                            Taxable                         Taxable                         Taxable                       Taxable
                                      Permits         transactions    Permits         transactions    Permits         transactions   Permits        transactions
Retail Stores
   Apparel stores                         19                5,101         44                8,193         76               69,169        41                8,695
   General merchandise stores             31               74,582         21               78,872         18              135,057        24              151,342
   Food stores                            42               28,281         45               37,564         43               44,821        68               56,105
   Eating and drinking places             84               30,950        135               55,797        141               74,659       193               77,757
   Home furnishings and appliances        18                4,081         61               26,356         55               34,805        50               17,020
   Bldg. matrl. and farm implements       11               70,780         26               53,617         20               52,118        21               57,870
   Auto dealers and auto supplies          9                9,542         72               72,826         43              166,270        77              215,661
   Service stations                       11               26,657         23               42,117         25               57,725        37               59,746
   Other retail stores                   213               60,436        387               66,917        291               83,310       344               69,624
        Retail Stores Totals             438              310,410        814              442,259        712              717,934       855              713,820
All Other Outlets                        637              276,244      1,146              122,357        935              124,713     1,226              127,603
Totals All Outlets                     1,075              586,654      1,960              564,616      1,647              842,647     2,081              841,423




                                                                          30
                      TABLE 5. TAXABLE SALES IN THE 272 LARGEST CITIES, BY TYPE OF BUSINESS, 1999
                                                             (Taxable transactions in thousands of dollars)
                                                         VENTURA                      VICTORVILLE                          VISALIA                         VISTA
             Type of business                                    Taxable                        Taxable                            Taxable                        Taxable
                                               Permits        transactions     Permits       transactions       Permits         transactions    Permits        transactions
Retail Stores
   Apparel stores                                  99            23,972             76            24,327            81                37,689         45             16,851
   General merchandise stores                      49           184,550             30           202,399            44               245,320         25            156,500
   Food stores                                     73            61,713             50            43,689            73                62,423         50             48,881
   Eating and drinking places                     303           132,071            160            78,705           219               105,096        159             54,570
   Home furnishings and appliances                132            55,358             43            39,388            89                44,075         42             24,194
   Bldg. matrl. and farm implements                47            98,668             14            74,467            33               104,857         23             51,982
   Auto dealers and auto supplies                 102           352,594             71           179,880           107               148,140         54             94,160
   Service stations                                41            81,537             39            58,276            28                51,099         26             48,660
   Other retail stores                            711           187,806            293           121,127           415               130,058        337             64,935
        Retail Stores Totals                    1,557         1,178,269            776           822,258         1,089               928,757        761            560,733
All Other Outlets                               4,024              334,708         790            98,349         1,478               381,248      1,492            209,930
Totals All Outlets                              5,581         1,512,977          1,566           920,607         2,567          1,310,005         2,253            770,663
                                                    WALNUT CREEK                     WATSONVILLE                      WEST COVINA                   WEST HOLLYWOOD
             Type of business                                    Taxable                        Taxable                            Taxable                        Taxable
                                               Permits        transactions     Permits       transactions       Permits         transactions    Permits        transactions
Retail Stores
   Apparel stores                                 100            66,773             49             8,702           101                99,807         88             50,692
   General merchandise stores                      35           246,905             17            53,957            35               220,573         29             14,284
   Food stores                                     40            44,586             51            26,164            55                42,725         38             54,580
   Eating and drinking places                     202           125,111            110            38,365           168                81,870        198            178,259
   Home furnishings and appliances                111            75,763             17             4,136            33                42,114        140             52,201
   Bldg. matrl. and farm implements                22            55,994             19            43,275            11                13,674         13             19,825
   Auto dealers and auto supplies                  50           404,960             26            74,670            40               237,426         12             20,088
   Service stations                                20            52,761              9            18,531            29                39,149          9             15,844
   Other retail stores                            694           188,856            183            47,556           328               117,835        367            104,452
        Retail Stores Totals                    1,274         1,261,709            481           315,356           800               895,173        894            510,225
All Other Outlets                               1,319              224,259         505            82,535           915                89,201        951            151,462
Totals All Outlets                              2,593         1,485,968            986           397,891         1,715               984,374      1,845            661,687
                                                    WESTMINSTER                   WEST SACRAMENTO                         WHITTIER                        WOODLAND
             Type of business                                    Taxable                        Taxable                            Taxable                        Taxable
                                               Permits        transactions     Permits       transactions       Permits         transactions    Permits        transactions
Retail Stores
   Apparel stores                                 118            51,332              7             3,166            77                29,448         26              8,830
   General merchandise stores                      71           236,234              8             6,635            37                83,727         19            102,717
   Food stores                                     81            46,145             23            20,314            60                44,784         38             38,819
   Eating and drinking places                     254            74,207             74            24,633           172                72,901        105             36,618
   Home furnishings and appliances                 59            32,597             12            19,546            82                12,190         31              8,765
   Bldg. matrl. and farm implements                18            69,400             24            69,551            17                19,589         30             69,245
   Auto dealers and auto supplies                  56           292,121             44            76,350            74               148,068         33             88,054
   Service stations                                20            53,223             25            32,745            22                41,671         16             42,616
   Other retail stores                            620           169,548             84            76,575           470                81,824        157             42,834
        Retail Stores Totals                    1,297         1,024,807            301           329,515         1,011               534,202        455            438,498
All Other Outlets                               1,103              141,711         646           428,792         1,687               126,323        708            112,865
Totals All Outlets                              2,400         1,166,518            947           758,307         2,698               660,525      1,163            551,363
                                                     YORBA LINDA                         YREKA                            YUBA CITY                   YUCCA VALLEY
             Type of business                                    Taxable                        Taxable                            Taxable                        Taxable
                                               Permits        transactions     Permits       transactions       Permits         transactions    Permits        transactions
Retail Stores
   Apparel stores                                  18                1,756           6               940            34                15,167         10              1,875
   General merchandise stores                      12               61,168           7            28,401            24               165,940         14             48,437
   Food stores                                     20               24,202           9            13,153            45                45,418         19             18,816
   Eating and drinking places                      78               41,932          42            13,465           107                47,472         54             16,445
   Home furnishings and appliances                 37                5,588          12             2,155            46                17,559         23              1,112
   Bldg. matrl. and farm implements                17               38,971           7             6,040            18                41,711         11              9,238
   Auto dealers and auto supplies                  15                7,925          16            22,148            48                71,770         43             34,351
   Service stations                                 8               22,116           6             6,674            14                24,519         10             17,487
   Other retail stores                            211              109,569          69             8,583           232                61,659        137             13,721
        Retail Stores Totals                      416              313,227         174           101,559           568               491,215        321            161,482
All Other Outlets                               1,091              113,144         210            28,451           608                85,115        358              12,859
Totals All Outlets                              1,507              426,371         384           130,010         1,176               576,330        679            174,341
# 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.

                                                                                    31
                      TABLE 6. TAXABLE SALES IN ALL CITIES EXCEPT THE 272 LARGEST, 1999
                                              (Taxable transactions in thousands of dollars)
                         Retail Stores            Total outlets                                       Retail Stores            Total outlets
                                 Taxable                  Taxable                                             Taxable                  Taxable
              City   Permits Transactions   Permits    Transactions                       City    Permits Transactions   Permits    Transactions

ADELANTO                64       12,795       179        56,795            GREENFIELD                72       33,084       135        43,013
ALBANY                 264       77,202       510       109,444            GRIDLEY                   81       53,912       185        63,224
ALTURAS                 76       29,050       170        31,725            GROVER BEACH             155       58,849       419        72,489
AMADOR                  15          826        30           967            GUADALUPE                 39       11,529        76        12,777
AMERICAN CANYON         54      105,019       155       114,919            GUSTINE                   40       12,405       106        15,441
ANDERSON               180       78,384       361       102,392            HALF MOON BAY            212       99,705       523       123,822
ANGELS CAMP            101       41,331       197        46,672            HAWAIIAN GARDENS         133       53,058       241        57,365
ARCATA                 250      101,285       635       137,512            HERCULES                 116       25,303       256        63,066
ARVIN                   80       15,260       124        32,074            HIDDEN HILLS               9        1,086        47         2,114
ATHERTON                32        1,357       238        34,379            HIGHLAND                 222       74,643       495        94,959
ATWATER                184       72,172       411       111,515            HILLSBOROUGH              28          639       260         6,904
AVALON                 139       50,198       231        53,984            HOLTVILLE                 47        7,961        88        11,975
AVENAL                  56        8,965        77        11,122            HUGHSON                   42        8,588        96        12,605
BEAUMONT               168       66,485       443        80,763            HURON                     53        9,626        76        11,734
BELL GARDENS           265       98,808       559       126,823            IMPERIAL                  54       38,648       127        67,012
BELMONT                224      175,574       709       287,498            IMPERIAL BEACH           176       40,654       345        46,343
BELVEDERE               12        1,621        92         6,809            INDIAN WELLS              52       23,889       131        63,611
BIGGS                   11        1,195        43         1,955            IONE                      38        6,490        92        11,306
BLUE LAKE               10        2,975        52         3,576            IRWINDALE                119       56,609       608       275,749
BLYTHE                 154      101,530       296       117,920            ISLETON                   26        8,255        55         9,171
BRADBURY                 5            #        22           270 #          JACKSON                  155       73,758       299        86,725
BRAWLEY                185       76,001       339       107,812            KERMAN                   104       54,744       210        70,712
BRENTWOOD              248      129,608       473       151,789            KING CITY                128       62,195       255        81,004
BRISBANE                67       69,078       264       255,635            KINGSBURG                 87       45,466       207        52,590
BUELLTON                93      101,739       230       113,375            LAGUNA WOODS              45       55,551       175        56,700
CALABASAS              217      193,487       770       295,656            LA HABRA HEIGHTS          13          510        87         4,955
CALIFORNIA CITY         63       11,712       135        15,520            LAKEPORT                 144       92,421       300        99,923
CALIMESA                59       21,745       135        23,907            LA PALMA                  97      121,579       302       229,072
CALIPATRIA              22        6,609        40         8,456            LA QUINTA                176      185,731       426       240,453
CALISTOGA              106       40,682       229        44,945            LATHROP                   36       53,231        94       108,955
CANYON LAKE             65        5,791       193         8,322            LEMOORE                  121       71,780       276        91,647
CARPINTERIA            173       73,679       622       113,476            LINCOLN                   75       28,361       231        62,749
CHOWCHILLA              83       44,385       174        58,998            LINDSAY                   85       23,575       172        30,099
CLAYTON                 99       30,388       196        36,978            LIVE OAK                  37        8,670        81         9,805
CLEARLAKE              119       70,416       263        74,953            LIVINGSTON                60       19,056       111        30,369
CLOVERDALE              71       26,349       194        30,276            LOMA LINDA               148      127,712       340       200,981
COACHELLA              151       84,949       232       113,485            LOMITA                   240       85,210       598       104,942
COALINGA                99       50,598       203        62,738            LOOMIS                    95       44,891       301        67,170
COLFAX                  50       28,157       157        39,694            LOS ALAMITOS             246      116,170       725       213,172
COLUSA                  88       51,997       196        76,989            LOS ALTOS HILLS           44        1,378       231         8,432
CORCORAN                80       37,982       158        74,036            LOYALTON                  12        2,571        31         5,036
CORNING                100      113,268       200       137,726            MAMMOTH LAKES            175       81,308       364       112,068
CORONADO               267       88,005       543       163,488            MARICOPA                  11        2,034        20         2,413
COTATI                  99       54,351       278        90,365            MARINA                   140       49,417       359        77,728
CRESCENT CITY          113       58,453       232        70,679            MAYWOOD                  172       59,045       341        75,184
CUDAHY                 101       56,840       219        97,377            MC FARLAND                42       11,025        79        12,781
DEL MAR                351       78,575       814       114,304            MENDOTA                   68       17,948        87        25,937
DEL REY OAKS             9       12,026        42        13,911            MONTAGUE                  13        3,834        39         4,075
DESERT HOT SPRINGS     150       52,180       288        58,491            MONTE SERENO              18          854        86         2,395
DINUBA                 150      109,428       306       123,739            MOORPARK                 171       85,560       719       149,723
DIXON                  133       87,594       331       136,216            MORAGA                   212       60,704       436        68,523
DORRIS                  13        1,330        29         1,643            MORRO BAY                243       91,497       553       107,071
DOS PALOS               45       16,459       105        21,784            MOUNT SHASTA             138       39,096       298        51,954
DUNSMUIR                52       10,946       102        11,502            NEEDLES                   71       29,657       136        38,093
EAST PALO ALTO          94       49,939       194        61,663            NEVADA CITY              176       49,379       433        82,558
ESCALON                 76       43,553       164        52,329            NEWMAN                    67       28,305       114        33,214
ETNA                    24        2,640        58         3,217            OAKLEY                   174       13,125       360        14,779
EXETER                  99       38,371       215        43,861            OJAI                     192       66,813       610        91,988
FAIRFAX                 90       21,447       327        27,203            ORANGE COVE               40        8,009        73        10,850
FARMERSVILLE            60       16,393       112        25,697            ORINDA                   277       54,414       667        66,980
FERNDALE                51        8,714       125        10,572            ORLAND                   109       41,600       238        51,379
FILLMORE                98       55,147       257        63,425            PACIFICA                 230       91,885       747       107,264
FIREBAUGH               56       34,358        89        36,565            PACIFIC GROVE            320      114,770       739       140,511
FORT BRAGG             203       80,788       427       127,302            PALOS VERDES ESTATES      57        9,858       328        21,694
FORT JONES              22        6,007        61         6,558            PARADISE                 289      103,077       867       122,201
FORTUNA                141       77,580       347        96,257            PARLIER                   52       12,951        99        15,907
FOWLER                  37       11,350        96        43,706            PATTERSON                 80       46,874       163        62,848
GALT                   338       48,480     1,198        70,049            PIEDMONT                  80       11,355       223        15,046
GONZALES                60       13,908       105        20,690            PISMO BEACH              227      114,123       435       128,838
GRAND TERRACE           88       26,583       207        42,683            PLYMOUTH                  24        6,948        55         8,629




                                                                      32
                               TABLE 6. TAXABLE SALES IN ALL CITIES EXCEPT THE 272 LARGEST, 1999
                                                           (Taxable transactions in thousands of dollars)
                                 Retail Stores                Total outlets                                             Retail Stores                 Total outlets
                                         Taxable                      Taxable                                                   Taxable                       Taxable
             City            Permits Transactions       Permits    Transactions                      City           Permits Transactions        Permits    Transactions

POINT ARENA                      25         2,794           47          4,543           SUTTER CREEK                    91         23,239         200          27,295
PORT HUENEME                    102        43,420          300         55,629           TAFT                           137         65,335         278          95,587
PORTOLA                          51        11,205          103         12,918           TEHACHAPI                      122         57,390         247          66,415
PORTOLA VALLEY                   31         7,765          183         14,027           TEHAMA                           3              #           8             148 #
RANCHO MIRAGE                   198       223,289          404        288,577           TIBURON                        117         33,255         402          47,072
RANCHO PALOS VERDES             152         53,294         711         74,601           TRINIDAD                        17          5,620          59          5,996
REEDLEY                         169         86,761         390        112,076           TULELAKE                        18          1,572          32          4,896
RIO DELL                         18          5,366          55          5,529           TWENTYNINE PALMS               175         45,388         336         50,516
RIO VISTA                        62         47,748         163         52,939           VERNON                         107         78,054         857        408,247
RIPON                            64         76,872         180         99,380           VILLA PARK                      33         11,253         155         14,392
RIVERBANK                       100        36,744          221         56,446           WALNUT                         239         70,617       1,141        117,412
ROLLING HILLS                     4             #           34            482 #         WASCO                          122         43,980         209         56,382
ROLLING HILLS ESTATES           158        76,990          412         94,928           WATERFORD                       44         16,469          92         20,550
ROSS                             14         1,845          104          5,344           WEED                            54         23,666         123         28,858
ST. HELENA                      161       110,759          373        160,008           WESTLAKE VILLAGE               154        156,253         647        228,361
SAN ANSELMO                     241        64,036          728         89,463           WESTMORLAND                     16          7,637          27           9,757
SAND CITY                        57       175,592          136        199,991           WHEATLAND                       19          6,881          50           7,086
SANGER                          160        97,055          352        136,931           WILLIAMS                        46         28,424          98          43,913
SAN JACINTO                     228        55,656          532         70,095           WILLITS                        150         65,527         302          77,352
SAN JOAQUIN                      20         3,578           34         16,305           WILLOWS                         90         54,450         192          62,629
SAN JUAN BAUTISTA                94         9,127          182         13,466           WINDSOR                        107         82,263         438        175,010
SAN MARINO                      100        30,153          390         37,015           WINTERS                         44         13,551         118         16,256
SANTA PAULA                     222       104,997          563        145,923           WOODLAKE                        51         12,951          87         17,450
SARATOGA                        276        69,454          864         90,574           WOODSIDE                        40         24,945         223         34,715
SAUSALITO                       244        89,608          820        150,122           YOUNTVILLE                      62         34,924         125         37,995
SEBASTOPOL                      198         91,170         535        122,099           YUCAIPA                        356         91,923         887        115,808
SHAFTER                          91         50,828         179        110,943
SHASTA LAKE                      72         14,737         197         19,710
SIERRA MADRE                    111         12,871         362         19,084
SOLEDAD                          72         26,641         127         29,410
SOLVANG                         218        70,660          408         91,994
SOUTH EL MONTE                  431       114,508        2,249        292,709
SOUTH PASADENA                  242        98,511          736        123,996
SUISUN                          180        54,524          473         69,839
SUSANVILLE                      135        95,565          302        112,059

# 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 self-assessed taxable sales by the population estimates of the State Department of Finance for
    July . The populations used were 33,494,000 for 1998 and 34,036,000 for 1999.

b/ Some permittees, by the nature of their business, are not required to allocate local sales or use tax to specific local jurisdictions. Their taxable transactions are
    listed under the column headed "Unallocated" in Table 2. Contractors and manufacturers generate most of the countywide unallocated 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, whole-
    salers, and retailers of tangible personal property except those dealing solely in nontaxable commodities.




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