Part of a common site for Neighborhood Councils and Homeowners groups of the San Fernando Valley and information concerning the Valley issues Information about the November 5, 2002 election
SECTION 3: Sales and Use Tax
Table 3-1 Sales and Use Tax Revenue Per Capita for all 88 cities in Los Angeles
County
Table 3-2 Dollar Change in Sales & Use Tax Revenue Per Capita for all 88
cities in Los Angeles County
Table 3-3 Percent Change Sales and Use Tax Per Capita for all 88 cities in Los
Angeles County
Table 3-4 Sales and Use Tax Revenue Per Capita as a Percentage of Per Capita
Income, FY 1998-1999
Table 3-5 Taxable Sales per Automotive Related Business Permit, 2000
Table 3-6 Car Dealers per 100,000 Residents, 2000
Table 3-7 New Car Dealers per 100,000 Residents in Areas of the City of Los
Angeles
Table 3-8 Retail Sales Per Capita Income For Cities in Los Angeles County
that Levy a Gross Receipts Tax on Retail Businesses
Table 3-9 Retail Sales Per Capita as a Percent of Per Capita Income
Table 3-10 Gross Receipts Tax on Retail Businesses 2001- Gross Sales Per:
Table 3-11 Per Capita Retail Sales and Gross Receipts Tax on $2,000,000 in Retail
Sales
Click on graph for a full size version
Graph 3-2 Dollar Change in PC Sales and Use Tax from FY 1996-97 to FY 1998-99
Top 10 and Bottom 10,
Graph 3-3 Percent Change in PC Sales and Use Tax from FY 1996-97 to
FY 1998-99 Top and bottom 10
Graph 3-4a Per capita sales and use tax
revenue as a percentage of per capita income for FY 1998-99.
Graph 3-4b Per Capita Sales and Use Tax as a Percentage of PC Income for
Selected Cities, FY 98-99
Graph 3-5 Retail Sales per Auto Dealer and Auto Supplier Permit for Selected
Cities, Year 2000
Graph 3-6 New Car Dealers per 100,000 Residents for Selected Cities, Year
2000
Graph 3-7 New Car Dealers per 100,000 Residents in the City of Los Angeles by
Area, Year 2000
Graph 3-11 Per Capita Retail Sales versus Gross Tax on $2,000,000 in Sales
Receipts
Table 3-1 shows per capita sales and use tax revenue for all 88 cities in LA County in FY 1996-97, 97-98 and 98-99. The city of Los Angeles received $77, $80 and $81 per capita in such taxes, ranking 46th, 45" and 46th out of the 88 cities in fiscal years 96-97, 97-98 ,and 98-99, respectively. Of particular note is the fact that San Fernando, Burbank, West Hollywood, Pasadena and Glendale were all markedly higher than the city of LA in each fiscal year.
|
Table 3-1 Sales and Use Tax Revenue Per Capita for all 88 cities in Los Angeles County |
|||
|
City Name |
Sales and Use Tax PC, FY 1996-97 |
Sales and Use Tax PC, FY 1997-98 |
Sales and Use Tax PC, FY 1998-99 |
|
Vernon |
$54,378.60 |
$53,802.78 |
$50,774.96 |
|
Industry |
$31,233.39 |
$33,623.52 |
$33,796.03 |
|
Irwindale |
$2,103.83 |
$2,340.86 |
$2,193.70 |
|
Santa Fe Springs |
$28.72 |
$1,190.38 |
$131.93 |
|
Signal Hill |
$833.50 |
$876.80 |
$900.11 |
|
Commerce |
$871.72 |
$845.55 |
$777.76 |
|
EI Se undo |
$354.80 |
$361.52 |
$504.60 |
|
Beverly Hills |
$442.68 |
$451.50 |
$443.07 |
|
Cerritos |
$352.02 |
$365.68 |
$395.84 |
|
Culver City |
$277.86 |
$285.98 |
$280.89 |
|
Westlake Village |
$201.92 |
$241.27 |
$275.94 |
|
Santa Monica |
$214.86 |
$228.98 |
$227.38 |
|
Torrance |
$203.28 |
$203.84 |
$220.04 |
|
West Hollywood |
$168.75 |
$183.81 |
$183.52 |
|
Avalon |
$150.47 |
$146.22 |
$176.04 |
|
Pasadena |
$164.42 |
$164.30 |
$175.13 |
|
Carson |
$160.34 |
$164.37 |
$173.77 |
|
Manhattan Beach |
$157.26 |
$175.66 |
$171.78 |
|
San Fernando |
$171.91 |
$178.69 |
$168.69 |
|
Burbank |
$169.86 |
$170.96 |
$162.59 |
|
Montebello |
$128.35 |
$123.54 |
$154.71 |
|
Monrovia |
$140.51 |
$147.89 |
$152.34 |
|
Lakewood |
$86.18 |
$88.38 |
$141.36 |
|
South El Monte |
$132.66 |
$129.90 |
$131.41 |
|
Covina |
$124.37 |
$125.90 |
$128.90 |
|
Rolling Hills Estates |
$165.06 |
$138.76 |
$122.24 |
|
Alhambra |
$102.69 |
$103.32 |
$121.12 |
|
Duarte |
$128.15 |
$124.05 |
$119.72 |
|
Glendale |
$104.31 |
$109.03 |
$119.59 |
|
Arcadia |
$108.61 |
$118.09 |
$117.69 |
|
Hermosa Beach |
$86.19 |
$103.08 |
$116.69 |
|
Downe |
$93.64 |
$105.33 |
$111.06 |
|
Redondo Beach |
$114.67 |
$120.79 |
$109.63 |
|
Gardena |
$104.40 |
$103.66 |
$108.96 |
|
Calabasas |
$77.95 |
$63.34 |
$108.41 |
|
El Monte |
$95.15 |
$94.44 |
$107.96 |
|
Santa Clarita |
$100.58 |
$93.56 |
$104.98 |
|
San Dimas |
$82.72 |
$101.19 |
$103.89 |
|
West Covina |
$84.68 |
$93.43 |
$100.93 |
|
"Average City" |
$90.15 |
$97.03 |
$100.20 |
|
La Puente |
$43.44 |
$44.71 |
$93.42 |
|
A oura Hills |
$92.95 |
$105.99 |
$92.91 |
|
Artesia |
$91.44 |
$88.83 |
$83.96 |
|
Paramount |
$88.88 |
$81.70 |
$81.48 |
|
Whittier |
$76.02 |
$82.52 |
$81.15 |
|
$77.00 |
$79.75 |
$81.01 |
|
|
La Canada-Flintrid e |
$73.88 |
$76.35 |
$77.88 |
|
Glendora |
$66.55 |
$64.26 |
$76.71 |
|
La Verne |
$68.86 |
$69.54 |
$74.17 |
|
Pomona |
$69.11 |
$67.41 |
$72.04 |
|
Claremont |
$65.38 |
$73.97 |
$71.65 |
|
Hawthorne |
$72.99 |
$67.48 |
$70.24 |
|
Lancaster |
$79.59 |
$78.34 |
$69.32 |
|
Bellflower |
$63.51 |
$64.23 |
$69.07 |
|
Long Beach |
$18.94 |
$66.80 |
$67.92 |
|
Malibu |
$119.15 |
$59.69 |
$63.29 |
|
Lawndale |
$67.03 |
$44.75 |
$61.90 |
|
San Gabriel |
$68.94 |
$68.48 |
$61.60 |
|
Huntin ton Park |
$56.77 |
$53.87 |
$59.60 |
|
Bell Gardens |
$24.91 |
$26.59 |
$59.32 |
|
Azusa |
$46.76 |
$43.83 |
$59.17 |
|
Norwalk |
$37.93 |
$59.01 |
$56.87 |
|
Com ton |
$42.57 |
$46.42 |
$56.17 |
|
In lewood |
$66.75 |
$50.99 |
$54.53 |
|
South Pasadena |
$50.71 |
$51.53 |
$51.74 |
|
Lomita |
$51.16 |
$47.72 |
$50.92 |
|
Monterey Park |
$51.31 |
$51.74 |
$50.03 |
|
Palmdale |
$31.37 |
$36.37 |
$49.06 |
|
La Mirada |
$123.60 |
$142.27 |
$47.49 |
|
Pico Rivera |
$51.06 |
$47.08 |
$46.10 |
|
Bell |
$41.12 |
$41.64 |
$45.62 |
|
South Gate |
$48.42 |
$51.99 |
$45.61 |
|
Rosemead |
$46.27 |
$47.68 |
$44.63 |
|
Temple City |
$44.95 |
$43.90 |
$43.10 |
|
Hawaiian Gardens |
$0.00 |
$48.40 |
$42.36 |
|
Walnut |
$38.70 |
$40.94 |
$37.76 |
|
Cudah |
$37.32 |
$41.41 |
$36.73 |
|
Diamond Bar |
$41.26 |
$32.62 |
$35.98 |
|
San Marino |
$22.68 |
$26.45 |
$27.70 |
|
Baldwin Park |
$38.22 |
$32.86 |
$27.08 |
|
L nwood |
$24.56 |
$21.42 |
$25.94 |
|
Ma ood |
$23.18 |
$28.45 |
$24.76 |
|
Rancho Palos Verdes |
$17.43 |
$17.63 |
$18.19 |
|
Palos Verdes Estates |
$13.62 |
$13.35 |
$15.34 |
|
Sierra Madre |
$14.53 |
$12.96 |
$14.78 |
|
Hidden Hills |
$18.23 |
$6.49 |
$13.98 |
|
Bradbu |
$5.16 |
$2.65 |
$7.36 |
|
La Habra Heights |
$7.68 |
$8.44 |
$6.81 |
|
Rolling Hills |
$0.00 |
$0.00 |
$1.47 |
Table 3-2 shows the dollar change in per capita sales and use tax revenue for the three years FY 96-97, 97-98 and 98-99. The 88 cities in Los Angeles County are sorted in rank order by the 3-year dollar change. Los Angeles
|
Table 3-2 Dollar Change in Sales & Use Tax Revenue Per Capita for all 88 cities in Los Angeles County |
|||
|
City Name |
Dollar Change in Sales and Use Tax PC, FY 96-97 to 97-98 |
Dollar Change in Sales and Use Tax PC, FY 97-98 to 98-99 |
Dollar Change in Sales and Use Tax PC, FY 96 97 to 98-99 |
|
Industry |
$2,390.13 |
$169.52 |
$2,559.64 |
|
Santa Fe Springs |
$1,161.66 |
-$58.45 |
$1,103.20 |
|
EI Se undo |
$6.72 |
$143.08 |
$149.79 |
|
Irwindale |
$237.03 |
-$147.16 |
$89.87 |
|
Westlake Village |
$39.34 |
$34.67 |
$74.01 |
|
Signal Hill |
$43.30 |
$23.31 |
$66.61 |
|
Lakewood |
$2.20 |
$52.98 |
$55.18 |
|
La Puente |
$1.27 |
$48.71 |
$49.98 |
|
Long Beach |
$47.85 |
$1.12 |
$48.97 |
|
Cerritos |
$13.65 |
$30.17 |
$43.82 |
|
Hawaiian Gardens |
$48.40 |
-$6.04 |
$42.36 |
|
Bell Gardens |
$1.68 |
$32.74 |
$34.41 |
|
Hermosa Beach |
$16.88 |
$13.61 |
$30.50 |
|
Calabasas |
-$14.61 |
$45.07 |
$30.46 |
|
Montebello |
-$4.82 |
$31.18 |
$26.36 |
|
Avalon |
-$4.25 |
$29.82 |
$25.57 |
|
San Dimas |
$18.47 |
$2.69 |
$21.16 |
|
Norwalk |
$21.08 |
-$2.14 |
$18.94 |
|
Alhambra |
$0.63 |
$17.80 |
$18.44 |
|
Palmdale |
$5.00 |
$12.69 |
$17.70 |
|
Downe |
$11.69 |
$5.73 |
$17.42 |
|
Torrance |
$0.56 |
$16.20 |
$16.76 |
|
West Covina |
$8.76 |
$7.50 |
$16.25 |
|
Glendale |
$4.73 |
$10.56 |
$15.29 |
|
West Hollywood |
$15.07 |
-$0.29 |
$14.77 |
|
Manhattan Beach |
$18.40 |
-$3.88 |
$14.52 |
|
Com ton |
$3.86 |
$9.75 |
$13.61 |
|
Carson |
$4.03 |
$9.40 |
$13.43 |
|
El Monte |
-$0.71 |
$13.53 |
$12.81 |
|
Santa Monica |
$14.12 |
-$1.60 |
$12.52 |
|
Azusa |
-$2.93 |
$15.34 |
$12.41 |
|
Monrovia |
$7.39 |
$4.45 |
$11.84 |
|
Pasadena |
-$0.12 |
$10.83 |
$10.71 |
|
Glendora |
-$2.29 |
$12.45 |
$10.16 |
|
"Average City" |
$6.88 |
$3.17 |
$10.05 |
|
Arcadia |
$9.48 |
-$0.40 |
$9.08 |
|
Claremont |
$8.59 |
-$2.31 |
$6.27 |
|
Bellflower |
$0.72 |
$4.84 |
$5.56 |
|
La Verne |
$0.68 |
$4.63 |
$5.31 |
|
Whittier |
$6.50 |
-$1.37 |
$5.13 |
|
San Marino |
$3.77 |
$1.25 |
$5.02 |
|
Gardena |
-$0.75 |
$5.31 |
$4.56 |
|
Covina |
$1.53 |
$2.99 |
$4.53 |
|
Bell |
$0.53 |
$3.98 |
$4.50 |
|
Santa Clarita |
-$7.01 |
$11.42 |
$4.40 |
|
$2.75 |
$1.26 |
$4.02 |
|
|
La Canada-Flintrid e |
$2.47 |
$1.53 |
$4.00 |
|
Culver City |
$8.12 |
-$5.09 |
$3.03 |
|
Pomona |
-$1.71 |
$4.63 |
$2.92 |
|
Huntin ton Park |
-$2.90 |
$5.74 |
$2.84 |
|
Bradbu |
-$2.50 |
$4.71 |
$2.21 |
|
Palos Verdes Estates |
-$0.27 |
$1.99 |
$1.72 |
|
Ma ood |
$5.27 |
-$3.69 |
$1.57 |
|
Rolling Hills |
$0.00 |
$1.47 |
$1.47 |
|
L nwood |
-$3.14 |
$4.52 |
$1.38 |
|
South Pasadena |
$0.82 |
$0.22 |
$1.04 |
|
Rancho Palos Verdes |
$0.20 |
$0.56 |
$0.76 |
|
Beverly Hills |
$8.81 |
-$8.43 |
$0.38 |
|
Sierra Madre |
-$1.56 |
$1.82 |
$0.26 |
|
A oura Hills |
$13.04 |
-$13.08 |
-$0.04 |
|
Lomita |
-$3.44 |
$3.20 |
-$0.24 |
|
Cudah |
$4.09 |
-$4.69 |
-$0.59 |
|
La Habra Heights |
$0.76 |
-$1.63 |
-$0.87 |
|
Walnut |
$2.24 |
-$3.17 |
-$0.94 |
|
South El Monte |
-$2.76 |
$1.51 |
-$1.25 |
|
Monterey Park |
$0.43 |
-$1.71 |
-$1.28 |
|
Rosemead |
$1.40 |
-$3.04 |
-$1.64 |
|
Temple City |
-$1.05 |
-$0.80 |
-$1.85 |
|
Hawthorne |
-$5.51 |
$2.76 |
-$2.75 |
|
South Gate |
$3.57 |
-$6.38 |
-$2.81 |
|
San Fernando |
$6.78 |
-$10.00 |
-$3.22 |
|
Hidden Hills |
-$11.74 |
$7.49 |
-$4.25 |
|
Pico Rivera |
-$3.98 |
-$0.98 |
-$4.96 |
|
Redondo Beach |
$6.12 |
-$11.16 |
-$5.04 |
|
Lawndale |
-$22.27 |
$17.15 |
-$5.13 |
|
Diamond Bar |
-$8.65 |
$3.36 |
-$5.28 |
|
Burbank |
$1.10 |
-$8.37 |
-$7.27 |
|
San Gabriel |
-$0.46 |
-$6.88 |
-$7.35 |
|
Paramount |
-$7.18 |
-$0.22 |
-$7.40 |
|
Artesia |
-$2.61 |
-$4.87 |
-$7.48 |
|
Duarte |
-$4.11 |
-$4.33 |
-$8.44 |
|
Lancaster |
-$1.25 |
-$9.02 |
-$10.27 |
|
Baldwin Park |
-$5.36 |
-$5.78 |
-$11.14 |
|
In lewood |
-$15.75 |
$3.54 |
-$12.22 |
|
Rolling Hills Estates |
-$26.30 |
-$16.52 |
-$42.82 |
|
Malibu |
-$59.45 |
$3.60 |
-$55.86 |
|
La Mirada |
$18.67 |
-$94.78 |
-$76.11 |
|
Commerce |
-$26.17 |
-$67.78 |
-$93.96 |
|
Vernon |
-$575.81 |
-$3,027.82 |
-$3,603.63 |
Graph 3-2 shows the 3-year dollar change in sales and use tax revenue for the top 10 and bottom ten cities in Los Angeles County, including the city of Los Angeles and the "Average City." The city of Los Angeles ranks below the County average in sales and use tax revenue change over the period.
Click on graph for a full size version To index
Table 3-3 shows the percent change in per capita sales and use tax revenue for the three years FY 96-97, 97-98 and 98-99. The 88 cities in Los Angeles County are sorted in rank order by the 3-year change. Los Angeles
|
Table 3-3 Percent Change Sales and Use Tax Per Capita for all 88 cities in Los Angeles County |
|||
|
City Name |
Percent Change in Sales and Use Tax PC, FY 96-97 to 97-98 |
Percent Change in Sales and Use Tax PC, FY 97-98 to 98-99 |
Percent Change in Sales and Use Tax PC, FY 96-97 to 98-99 |
|
Santa Fe Springs |
4044.51% |
-4.91% |
3840.99% |
|
Bell |
1.28% |
9.55% |
1095.00% |
|
Long Beach |
252.60% |
1.68% |
258.52% |
|
Bell Gardens |
6.74% |
123.13% |
138.16% |
|
La Puente |
2.92% |
108.96% |
115.07% |
|
Lakewood |
2.56% |
59.94% |
64.04% |
|
Palmdale |
15.95% |
34.90% |
56.42% |
|
Norwalk |
55.58% |
-3.63% |
49.94% |
|
Bradbu |
-48.57% |
177.77% |
42.87% |
|
EI Se undo |
1.89% |
39.58% |
42.22% |
|
Calabasas |
-18.74% |
71.16% |
39.08% |
|
Westlake Village |
19.48% |
14.37% |
36.65% |
|
Hermosa Beach |
19.59% |
13.21% |
35.38% |
|
Com ton |
9.06% |
21.00% |
31.96% |
|
Azusa |
-6.27% |
35.01% |
26.55% |
|
San Dimas |
22.33% |
2.66% |
25.59% |
|
San Marino |
16.64% |
4.73% |
22.16% |
|
Montebello |
-3.75% |
25.24% |
20.54% |
|
West Covina |
-672.65% |
8.02% |
19.19% |
|
Downe |
12.48% |
5.44% |
18.60% |
|
Alhambra |
0.62% |
17.23% |
17.95% |
|
Avalon |
-2.82% |
20.39% |
17.00% |
|
Glendora |
-3.44% |
19.37% |
15.27% |
|
Glendale |
4.53% |
9.68% |
14.65% |
|
El Monte |
-0.75% |
14.32% |
13.47% |
|
Palos Verdes Estates |
-1.95% |
14.90% |
12.65% |
|
Cerritos |
3.88% |
8.25% |
12.45% |
|
"Average City" |
7.63% |
3.26% |
11.14% |
|
Claremont |
13.14% |
-3.13% |
9.60% |
|
Manhattan Beach |
11.70% |
-2.21% |
9.23% |
|
West Hollywood |
8.93% |
-0.16% |
8.75% |
|
Bellflower |
1.13% |
7.54% |
8.75% |
|
Monrovia |
5.26% |
3.01% |
8.42% |
|
Carson |
2.51% |
5.72% |
8.38% |
|
Arcadia |
8.73% |
-0.34% |
8.36% |
|
Torrance |
0.27% |
7.95% |
8.24% |
|
Industry |
7.65% |
0.50% |
8.20% |
|
Signal Hill |
5.19% |
2.66% |
7.99% |
|
La Verne |
0.98% |
6.66% |
7.71 |
|
Ma ood |
22.72% |
-12.98% |
6.79% |
|
Whittier |
8.55% |
-1.66% |
6.75% |
|
Pasadena |
-0.08% |
6.59% |
6.51 |
|
Santa Monica |
6.57% |
-0.70% |
5.83% |
|
L nwood |
-12.79% |
21.10% |
5.61 |
|
La Canada-Flintrid e |
3.34% |
2.01% |
5.41 |
|
3.58% |
1.58% |
5.22% |
Hunting ton Park |
-5.11% |
10.65% |
5.00% |
|
Santa Clarita |
-6.97% |
12.20% |
4.38% |
|
Gardena |
-0.72% |
5.12% |
4.37% |
|
Rancho Palos Verdes |
1.16% |
3.17% |
4.36% |
|
Irwindale |
11.27% |
-6.29% |
4.27% |
|
Pomona |
-2.47% |
6.87% |
4.23% |
|
Covina |
1.23% |
2.38% |
3.64% |
|
South Pasadena |
1.61% |
0.42% |
2.04% |
|
Sierra Madre |
-10.76% |
14.03% |
1.76% |
|
Culver City |
2.92% |
-1.78% |
1.09% |
|
Beverly Hills |
1.99% |
-1.87% |
0.09% |
|
A oura Hills |
14.02% |
-12.34% |
-0.05% |
|
South El Monte |
-2.08% |
1.16% |
-0.94% |
|
Cudah |
10.97% |
-11.31% |
-1.59% |
|
San Fernando |
3.94% |
-5.60% |
-1.87% |
|
Walnut |
5.78% |
-7.75% |
-2.42% |
|
Monterey Park |
0.84% |
-3.30% |
-2.49% |
|
Rosemead |
3.03% |
-6.38% |
-3.54% |
|
Hawthorne |
-7.55% |
4.09% |
-3.77% |
|
Temp le City |
-2.33% |
-1.83% |
-4.12% |
|
Burbank |
0.65% |
-4.89% |
-4.28% |
|
Redondo Beach |
5.33% |
-9.24% |
-4.40% |
|
South Gate |
7.37% |
-12.27% |
-5.81 |
|
Duarte |
-3.21% |
-3.49% |
-6.59% |
|
Vernon |
-1.06% |
-5.63% |
-6.63% |
|
Lawndale |
-33.23% |
38.32% |
-7.65% |
|
Artesia |
-2.86% |
-5.48% |
-8.18% |
|
Paramount |
-8.08% |
-0.27% |
-8.33% |
|
Pico Rivera |
-7.80% |
-2.07% |
-9.71 |
|
San Gabriel |
-0.67% |
-10.05% |
-10.66% |
|
Commerce |
-3.00% |
-8.02% |
-10.78% |
|
La Habra Heights |
9.86% |
-19.31% |
-11.36% |
|
Diamond Bar |
-20.96% |
10.32% |
-12.80% |
|
Lancaster |
-1.57% |
-11.51% |
-12.90% |
|
In lewood |
-23.60% |
6.93% |
-18.31 |
|
Hidden Hills |
-64.38% |
115.33% |
-23.30% |
|
Rolling Hills Estates |
-15.93% |
-11.91% |
-25.94% |
|
Baldwin Park |
-14.01% |
-17.60% |
-29.15% |
|
Malibu |
-49.90% |
6.03% |
-46.88% |
|
Lomita |
-6.72% |
6.71% |
-47.00% |
|
La Mirada |
15.10% |
-66.62% |
-61.58% |
|
Hawaiian Gardens |
- |
-12.48% |
- |
|
Rolling Hills |
i - |
- |
- |
Graph 3-3 shows the percent change in PC sales and use tax revenue from FY 1996-97 to FY 1998-99. As illustrated, the City of Los Angeles ranks below the "Average City" in this respect.
Click on graph for a full size version To index
Table 3-4 shows per capita sales and use tax revenue as a percentage of per capita income for FY 1998-99 for the cities in Los Angeles County. The City of Los Angeles ranks well below the "Average City" and in the bottom half of the cities in Los Angeles County.
|
Table 3-4 Sales and Use Tax Revenue Per Capita as a Percentage of Per Capita Income, FY 1998-1999 |
||||
|
City Name |
PC Sales and Use Tax, FY 98-99 |
PC Income, FY 98-99 |
Sales Tax as a Percentage of PC Income |
|
|
Industry |
$33,793.03 |
$9,877.00 |
342.14% |
|
|
Vernon |
$50,774.96 |
$17,812.00 |
285.06% |
|
|
Irwindale |
$2,193.70 |
$13,144.00 |
16.69% |
|
|
Santa Fe Springs |
$1,131.93 |
$14,547.00 |
7.78% |
|
|
Commerce |
$777.76 |
$11,117.00 |
7.00% |
|
|
Signal Hill |
$900.11 |
$24,399.00 |
3.69% |
|
|
Cerritos |
$395.84 |
$25,249.00 |
1.57% |
|
|
EI Se undo |
$504.60 |
$33,996.00 |
1.48% |
|
|
San Fernando |
$168.69 |
$11,485.00 |
1.47% |
|
|
South El Monte |
$131.41 |
$10,130.00 |
1.30% |
|
|
El Monte |
$107.96 |
$10,316.00 |
1.05% |
|
|
Montebello |
$154.71 |
$15,125.00 |
1.02% |
|
|
Carson |
$173.77 |
$17,107.00 |
1.02% |
|
|
Culver City |
$280.89 |
$29,025.00 |
0.97% |
|
|
Avalon |
$176.04 |
$21,032.00 |
0.84% |
|
|
La Puente |
$93.42 |
$11,336.00 |
0.82% |
|
|
Torrance |
$220.04 |
$28,144.00 |
0.78% |
|
|
Paramount |
$81.48 |
$11,487.00 |
0.71 |
|
|
Bell Gardens |
$59.32 |
$8,415.00 |
0.70% |
|
|
Monrovia |
$152.34 |
$21,686.00 |
0.70% |
|
|
Alhambra |
$121.12 |
$17,350.00 |
0.70% |
|
|
Beverly Hills |
$443.07 |
$65,507.00 |
0.68% |
|
|
Lakewood |
$141.36 |
$22,095.00 |
0.64% |
|
|
Huntin ton Park |
$59.60 |
$9,340.00 |
0.64% |
|
|
Covina |
$128.90 |
$20,231.00 |
0.64% |
|
|
Burbank |
$162.59 |
$25,713.00 |
0.63% |
|
|
Gardena |
$108.96 |
$17,263.00 |
0.63% |
|
|
Pasadena |
$175.13 |
$28,186.00 |
0.62% |
|
|
Downe |
$111.06 |
$18,197.00 |
0.61% |
|
|
Duarte |
$119.72 |
$19,648.00 |
0.61 |
|
|
Westlake Village |
$275.94 |
$49,596.00 |
0.56% |
|
|
Com ton |
$56.17 |
$10,389.00 |
0.54% |
|
|
Pomona |
$72.04 |
$13,336.00 |
0.54% |
|
|
Glendale |
$119.59 |
$22,227.00 |
0.54% |
|
|
Artesia |
$83.96 |
$15,763.00 |
0.53% |
|
|
Santa Monica |
$227.38 |
$42,874.00 |
0.53% |
|
|
West Covina |
$100.93 |
$19,342.00 |
0.52% |
|
|
West Hollywood |
$183.52 |
$38,302.00 |
0.48% |
|
|
"Average City" |
$100.20 |
$21,311.12 |
0.47% |
|
|
Hawthorne |
$70.24 |
$15,022.00 |
0.47% |
|
|
Bell |
$45.62 |
$9,905.00 |
0.46% |
|
|
Lawndale |
$61.90 |
$13,702.00 |
0.45% |
|
|
Azusa |
$59.17 |
$13,412.00 |
0.44% |
|
|
Bellflower |
$69.07 |
$15,982.00 |
0.43% |
|
|
South Gate |
$45.61 |
$10,602.00 |
0.43% |
|
|
Cudahy |
$36.73 |
$8,688.00 |
0.42% |
|
|
Arcadia |
$117.69 |
$28,400.00 |
0.41 |
|
|
Lancaster |
$69.32 |
$16,935.00 |
0.41% |
|
|
Norwalk |
$56.87 |
$14,022.00 |
0.41 |
|
|
Hawaiian Gardens |
$42.36 |
$10,728.00 |
0.39% |
|
|
$81.01 |
$20,671.00 |
0.39% |
||
|
Santa Clarita |
$104.98 |
$26,841.00 |
0.39% |
|
|
Whittier |
$81.15 |
$21,409.00 |
0.38% |
|
|
In lewood |
$54.53 |
$14,776.00 |
0.37% |
|
|
Rosemead |
$44.63 |
$12,146.00 |
0.37% |
|
|
San Dimas |
$103.89 |
$28,321.00 |
0.37% |
|
|
San Gabriel |
$61.60 |
$16,807.00 |
0.37% |
|
|
Long Beach |
$67.92 |
$19,040.00 |
0.36% |
|
|
Pico Rivera |
$46.10 |
$13,011.00 |
0.35% |
|
|
Palmdale |
$49.06 |
$16,384.00 |
0.30% |
|
|
Glendora |
$76.71 |
$25,993.00 |
0.30% |
|
|
Redondo Beach |
$109.63 |
$38,305.00 |
0.29% |
|
|
Monterey Park |
$50.03 |
$17,661.00 |
0.28% |
|
|
Manhattan Beach |
$171.78 |
$61,136.00 |
0.28% |
|
|
La Verne |
$74.17 |
$26,689.00 |
0.28% |
|
|
Ma ood |
$24.76 |
$8,926.00 |
0.28% |
|
|
L nwood |
$25.94 |
$9,542.00 |
0.27% |
|
|
Claremont |
$71.65 |
$28,843.00 |
0.25% |
|
|
Rolling Hills Estates |
$122.24 |
$51,849.00 |
0.24% |
|
|
Baldwin Park |
$27.08 |
$11,562.00 |
0.23% |
|
|
A oura Hills |
$92.91 |
$39,700.00 |
0.23% |
|
|
Lomita |
$50.92 |
$22,127.00 |
0.23% |
|
|
Calabasas |
$108.41 |
$48,189.00 |
0.22% |
|
|
Hermosa Beach |
$116.69 |
$54,244.00 |
0.22% |
|
|
Temp le City |
$43.10 |
$20,267.00 |
0.21 |
|
|
La Mirada |
$47.49 |
$22,404.00 |
0.21 |
|
|
South Pasadena |
$51.74 |
$32,620.00 |
0.16% |
|
|
Walnut |
$37.76 |
$25,196.00 |
0.15% |
|
|
La Canada-Flintrid e |
$77.88 |
$52,838.00 |
0.15% |
|
|
Diamond Bar |
$35.98 |
$25,472.00 |
0.14% |
|
|
Malibu |
$63.29 |
$74,336.00 |
0.09% |
|
|
San Marino |
$27.70 |
$59,150.00 |
0.05% |
|
|
Rancho Palos Verdes |
$18.19 |
$46,250.00 |
0.04% |
|
|
Sierra Madre |
$14.78 |
$41,104.00 |
0.04% |
|
|
Palos Verdes Estates |
$15.34 |
$69,040.00 |
0.02% |
|
|
Hidden Hills |
$13.98 |
$94,096.00 |
0.01% |
|
|
La Habra Heights |
$6.81 |
$47,258.00 |
0.01 |
|
|
Bradbu |
$7.36 |
$57,717.00 |
0.01 |
|
|
Rolling Hills |
$1.47 |
$111,031.00 |
0.00% |
|
Per Capita Sales and Use Tax as a Percentage of Per Capita Income, FY 1998-1999, Top 10, Bottom 10, the City of Los Angeles, and "Average City"
Click on graph for a full size version To index
Graph 3-4b shows sales and use tax revenue per capita as a percentage of per capita income for selected cities immediately adjacent to the city of Los Angeles in Los Angeles County. It is noteworthy that all of these cities garner a higher sales tax per capita than the City of Los Angeles.
Click on graph for a full size version To index
Table 3-5 contains data about retail automotive related businesses (auto dealers and other auto related businesses) in 66 cities in Los Angeles County. These 66 cities are among the 272 California cities for which the State Board of Equalization collects such data. The second column, Total Permits, 2000 lists the number of such establishments in each city. The next column "Taxable sales, 2000" lists the annual sales generated by all such establishments in each city. The far right column, "Sales per Permit, 2000" is calculated by dividing the taxable sales (2000), for each city by the number of permits in that city. So, for example, the city of Cerritos has 29 auto related businesses, which generate $891,180,000 in sales, or $30,730,345 per permit. The cities are listed in rank order by sales per permit.
Cities at the top of this list probably have more automobile dealerships relative to the number of automotive businesses than cities toward the bottom of the list. A successful automobile dealership can generate very large taxable sales. The City of Los Angeles ranks 43rd out of 66 cities listed in terms of sales per permit for year 2000. This indicates that the City of Los Angeles probably has fewer large, successful dealerships than most of the cities listed and a greater relative number of small automobile-related retail businesses. Table 3-6 illustrates this point.
|
Table 3-5 Taxable Sales per Automotive Related Business Permit, 2000 |
||||
|
City Name |
Total Permits, 2000 |
Taxable Sales, 2000 |
Sales per Permit, 2000 |
|
|
Cerritos |
29 |
$891,180,000 |
$30,730,345 |
|
|
Claremont |
6 |
$120,689,000 |
$20,114,833 |
|
|
Beverly Hills |
24 |
$228,818,000 |
$9,534,083 |
|
|
Alhambra |
46 |
$426,917,000 |
$9,280,804 |
|
|
Monrovia |
19 |
$164,088,000 |
$8,636,211 |
|
|
Duarte |
17 |
$146,635,000 |
$8,625,588 |
|
|
Industry |
45 |
$377,339,000 |
$8,385,311 |
|
|
Manhattan Beach |
8 |
$58,359,000 |
$7,294,875 |
|
|
West Covina |
40 |
$291,317,000 |
$7,282,925 |
|
|
Torrance |
88 |
$585,192,000 |
$6,649,909 |
|
|
El Monte |
143 |
$813,497,000 |
$5,688,790 |
|
|
Si nal Hill |
31 |
$171,170,000 |
$5,521,613 |
|
|
Pasadena |
75 |
$411,536,000 |
$5,487,147 |
|
|
Santa Monica |
80 |
$429,191,000 |
$5,364,888 |
|
|
Carson |
54 |
$284,096,000 |
$5,261,037 |
|
|
Santa Clarita |
75 |
$386,838,000 |
$5,157,840 |
|
|
Downe |
77 |
$352,361,000 |
$4,576,117 |
|
|
Glendale |
129 |
$569,322,000 |
$4,413,349 |
|
|
Hermosa Beach |
16 |
$68,310,000 |
$4,269,375 |
|
|
Norwalk |
41 |
$173,793,000 |
$4,238,854 |
|
|
Culver City |
42 |
$153,958,000 |
$3,665,667 |
|
|
Huntin ton Park |
114 |
$408,833,000 |
$3,586,254 |
|
|
Palmdale |
47 |
$149,508,000 |
$3,181,021 |
|
|
Covina |
45 |
$110,981,000 |
$2,466,244 |
|
|
La Verne |
11 |
$26,239,000 |
$2,385,364 |
|
|
Pico Rivera |
28 |
$62,267,000 |
$2,223,821 |
|
|
Lancaster |
105 |
$230,498,000 |
$2,195,219 |
|
|
Santa Fe Springs |
76 |
$166,379,000 |
$2,189,197 |
|
|
Glendora |
50 |
$108,486,000 |
$2,169,720 |
|
|
San Gabriel |
28 |
$59,166,000 |
$2,113,071 |
|
|
Diamond Bar |
16 |
$32,497,000 |
$2,031,063 |
|
|
San Fernando |
25 |
$50,555,000 |
$2,022,200 |
|
|
West Hollywood |
9 |
$18,118,000 |
$2,013,111 |
|
|
La Mirada |
19 |
$36,886,000 |
$1,941,368 |
|
|
Bellflower |
106 |
$204,682,000 |
$1,930,962 |
|
|
Monterey Park |
20 |
$37,891,000 |
$1,894,550 |
|
|
Whittier |
86 |
$153,500,000 |
$1,784,884 |
|
|
Bell |
29 |
$50,302,000 |
$1,734,552 |
|
|
La Puente |
36 |
$59,292,000 |
$1,647,000 |
|
|
South Gate |
117 |
$189,999,000 |
$1,623,923 |
|
|
Gardena |
69 |
$110,810,000 |
$1,605,942 |
|
|
Montebello |
44 |
$63,924,000 |
$1,452,818 |
|
|
2,302 |
$3,275,664,000 |
$1,422,964 |
||
|
Long Beach |
235 |
$332,679,000 |
$1,415,655 |
|
|
Hawthorne |
63 |
$66,666,000 |
$1,058,190 |
|
|
Commerce |
22 |
$20,268,000 |
$921,273 |
|
|
In lewood |
66 |
$58,146,000 |
$881,000 |
|
|
Pomona |
194 |
$169,083,000 |
$871,562 |
|
|
Redondo Beach |
28 |
$24,267,000 |
$866,679 |
|
|
Burbank |
65 |
$54,969,000 |
$845,677 |
|
|
Lawndale |
38 |
$21,535,000 |
$566,711 |
|
|
Azusa |
40 |
$21,670,000 |
$541,750 |
|
|
L nwood |
44 |
$17,653,000 |
$401,205 |
|
|
Temple City |
13 |
$4,555,000 |
$350,385 |
|
|
La Canada-Flintrid e |
7 |
$2,337,000 |
$333,857 |
|
|
Baldwin Park |
38 |
$12,673,000 |
$333,500 |
|
|
Rosemead |
48 |
$15,711,000 |
$327,313 |
|
|
A oura Hills |
5 |
$1,579,000 |
$315,800 |
|
|
Com ton |
85 |
$24,857,000 |
$292,435 |
|
|
Paramount |
41 |
$11,712,000 |
$285,659 |
|
|
San Dimas |
12 |
$2,774,000 |
$231,167 |
|
|
Arcadia |
16 |
$3,414,000 |
$213,375 |
|
|
EI Segundo |
13 |
$2,144,000 |
$164,923 |
|
Graph 3-5 shows retail sales per auto dealer and auto supplier permit for selected cities immediately adjacent to the City of Los Angeles in 2000. It is notable that the City of Los Angeles ranks 5th out of the 6 selected cities.
Click on graph for a full size version To index
Table 3-6 shows the number of new car dealerships per 100,000 residents for the year 2000. The City of Los Angeles, with 1.917 new car dealers per 100,000 residents ranks 37th out of 45 cities listed.
Despite being in the middle of a very large regional automobile market, the City of Los Angeles has attracted (or retained) relatively fewer new car dealerships than most other Los Angeles County cities with such businesses.
|
Table 3-6 Car Dealers per 100,000 Residents, 2000 |
||
|
City Name |
Car Dealers per 100,000 Residents, 2000 |
|
|
Industry |
1012.658 |
|
|
Beverly Hills |
22.956 |
|
|
Signal Hill |
20.151 |
|
|
Culver City |
20.075 |
|
|
Santa Monica |
15.909 |
|
|
Monrovia |
15.810 |
|
|
Alhambra |
14.773 |
|
|
Duarte |
13.575 |
|
|
Torrance |
12.667 |
|
|
Whittier |
10.514 |
|
|
Hermosa Beach |
10.417 |
|
|
Calabasas |
9.639 |
|
|
San Fernando |
8.247 |
|
|
Pasadena |
7.925 |
|
|
Glendora |
7.874 |
|
|
West Covina |
7.333 |
|
|
San Gabriel |
7.326 |
|
|
Downe |
7.246 |
|
|
Glendale |
6.993 |
|
|
Bell Gardens |
6.637 |
|
|
El Monte |
5.858 |
|
|
Manhattan Beach |
5.634 |
|
|
Claremont |
5.626 |
|
|
Gardena |
5.017 |
|
|
Lancaster |
4.062 |
|
|
Palmdale |
4.042 |
|
|
Long Beach |
3.382 |
|
|
Carson |
3.219 |
|
|
Montebello |
3.135 |
|
|
La Verne |
3.077 |
|
|
Norwalk |
2.812 |
|
|
Bell |
2.660 |
|
|
La Puente |
2.372 |
|
|
La Mirada |
2.086 |
|
|
South Gate |
2.016 |
|
|
Pomona |
1.949 |
|
|
1.917 |
||
|
Diamond Bar |
1.721 |
|
|
Monterey Park |
1.597 |
|
|
Redondo Beach |
1.522 |
|
|
Baldwin Park |
1.276 |
|
|
Hawthorne |
1.157 |
|
|
Burbank |
0.973 |
|
|
In lewood |
0.869 |
|
|
Santa Clarita |
0.632 |
|
Graph 3-6 shows the number of new car dealerships per 100,000 residents for the year 2000. Compared to the cities of San Fernando, Burbank, Pasadena and Glendale, the City of Los Angeles has relatively few dealerships.
Click on graph for a full size version To index
|
Table 3-7 New Car Dealers per 100,000 Residents in Areas of the City of Los Angeles |
|
|
Area of the City of Los Angeles |
New Car Dealers per 100,000 Residents, Year 2000 |
|
San Fernando Valley |
3.248 |
|
Residual Los Angeles |
1.237 |
|
Hollywood |
1.130 |
Graph 3-7 conveys the information in Table 3-7 in graphic form. The proposed city of San Fernando Valley would have more than 2.5 times the number of new car dealerships per 100,000 residents than residual Los Angeles. The proposed City of Hollywood would have somewhat fewer new car dealerships per 100,000 residents than residual Los Angeles.
Click on graph for a full size version To index
Table 3-8 shows retail sales per capita for the 25 cities in Los Angeles County that levy a Gross Receipt Tax on retail businesses. Also listed are the per capita incomes for each of these cities. The cities are rank ordered by per capita retail store sales in 1999. As is apparent from the data, retail store sales per capita vary substantially. Los Angeles
|
Table 3-8 Retail Sales Per Capita Income For Cities in Los Angeles County that Levy a Gross Receipts Tax on Retail Businesses |
||
|
City Name |
PC Retail Store Sales, 1999 |
Income PC, 1999 |
|
Irwindale |
$47,570.59 |
$13,144 |
|
Beverly Hills |
$33,975.64 |
$65,507 |
|
Culver City |
$21,609.95 |
$29,025 |
|
Santa Monica |
$16,973.86 |
$42,874 |
|
West Hollywood |
$13,241.25 |
$38,302 |
|
San Fernando |
$12,419.47 |
$11,485 |
|
Montebello |
$10,607.22 |
$15,125 |
|
Alhambra |
$10,315.85 |
$17,350 |
|
El Monte |
$9,013.97 |
$10,316 |
|
Downe |
$8,559.29 |
$18,197 |
|
Lakewood |
$8,314.24 |
$22,095 |
|
Gardena |
$6,982.22 |
$17,263 |
|
Whittier |
$6,259.98 |
$21,409 |
|
La Mirada |
$6,099.82 |
$22,404 |
|
Hawthorne |
$5,966.19 |
$15,022 |
|
Claremont |
$5,485.27 |
$28,843 |
|
$5,411.27 |
$20,671 |
|
|
Azusa |
$5,032.09 |
$13,412 |
|
Pomona |
$4,721.76 |
$13,336 |
|
Huntin ton Park |
$4,645.76 |
$9,340 |
|
Pico Rivera |
$4,090.13 |
$13,011 |
|
South Gate |
$4,064.50 |
$10,602 |
|
In lewood |
$3,174.98 |
$14,776 |
|
Bell |
$3,030.28 |
$9,905 |
|
Compton |
$2,118.86 |
$10,389 |
Table 3-9 rearranges the data from Table 3-8. In this table the per capita retail store sales are divided by the per capita income to determine the relationship between the two variables. A city with higher per capita retail store sales relative to its per capita income has clearly created a more successful retail sales environment than a city with lower per capita retail store sales relative to its per capita income.
For example the city of Downey has a personal income of $18,197 and per capita retail store sales of $8559. So, retail store sales per capita in Downey are equal to 47% of Downey's per capita income.
The City of Los Angeles has a per capita income of $20,671 and per capita retail store sales of $5411. So, retail store sales per capita in Los Angeles are only equal to 26% of the city's per capita income.
Only in Inglewood (21%), Compton (20%), and Claremont (19%) are retail store sales per capita a lower percentage of per capita income than for the City of Los Angeles.
|
Table 3-9 Retail Sales Per Capita as a Percent of Per Capita Income |
|||
|
City Name |
PC Retail Store Sales, 1999 |
PC Income, 1999 |
PC Retail Sales as a % of PC Income |
|
Irwindale |
$47,570.59 |
$13,144 |
361.92% |
|
San Fernando |
$12,419.47 |
$11,485 |
108.14% |
|
El Monte |
$9,013.97 |
$10,316 |
87.38% |
|
Culver City |
$21,609.95 |
$29,025 |
74.45% |
|
Montebello |
$10,607.22 |
$15,125 |
70.13% |
|
Alhambra |
$10,315.85 |
$17,350 |
59.46% |
|
Beverly Hills |
$33,975.64 |
$65,507 |
51.87% |
|
Huntin ton Park |
$4,645.76 |
$9,340 |
49.74% |
|
Downe |
$8,559.29 |
$18,197 |
47.04% |
|
Gardena |
$6,982.22 |
$17,263 |
40.45% |
|
Hawthorne |
$5,966.19 |
$15,022 |
39.72% |
|
Santa Monica |
$16,973.86 |
$42,874 |
39.59% |
|
South Gate |
$4,064.50 |
$10,602 |
38.34% |
|
Lakewood |
$8,314.24 |
$22,095 |
37.63% |
|
Azusa |
$5,032.09 |
$13,412 |
37.52% |
|
Pomona |
$4,721.76 |
$13,336 |
35.41 |
|
West Hollywood |
$13,241.25 |
$38,302 |
34.57% |
|
Pico Rivera |
$4,090.13 |
$13,011 |
31.44% |
|
Bell |
$3,030.28 |
$9,905 |
30.59% |
|
Whittier |
$6,259.98 |
$21,409 |
29.24% |
|
La Mirada |
$6,099.82 |
$22,404 |
27.23% |
|
$5,411.27 |
$20,671 |
26.18% |
|
|
In lewood |
$3,174.98 |
$14,776 |
21.49% |
|
Com ton |
$2,118.86 |
$10,389 |
20.40% |
|
Claremont |
$5,485.27 |
$28,843 |
19.02% |
Table 3-10 shows the gross receipts tax paid by retail businesses in those 25 cities in Los Angeles County that levy such taxes. The method by which cities tax retail business vary from taxing the gross sales of the business, taxing the total number of employees, taxing the square footage of building occupied by the retail business, and not taxing retail businesses at all. In Los Angeles County, 6 cities do not tax retail businesses at all (Calabasas, Diamond Bar, Glendale, Industry Santa Clarita, and Westlake Village). The City of Los Angeles taxes the gross sale receipts of businesses. For purposes of comparison, only the cities that levy similar gross receipts taxes are examined.
Within those cities that a levy gross receipts tax, the method of taxation varies greatly. Many charge an initial flat rate and then vary the percent of the gross receipts levied at different levels. For example, the City of Los Angeles charges $110.86 minimum tax for first $75,000 or less of gross receipts, then $1.48 per $1,000 over $75,000 of gross receipts.
In order to analyze these varied criteria, the gross receipts tax was generated for a business that generates gross receipts of $200,000, $500,000, $1,000,000, and $2,000,000, in order to show the relative taxation of different size businesses.
The City of Los Angeles levies higher gross receipts taxes relative to the other cities in Los Angeles. In the City of Los Angeles, a business that generates $200,000 in gross receipts is taxed $300, 3rd highest of these 25 cities. A business that generates $500,000 in gross receipts is taxed $739.86, 3rd highest of these 25 cities. A business that generates $1,000,000 in gross receipts is taxed $1479.86, 2nd highest of these 25 cities. And finally, a business that generates $2,000,000 in gross receipts is taxed $2,959.86, highest of the 25 cities shown in this table.
|
Table 3-10 Gross Receipts Tax on Retail Businesses 2001- Gross Sales Per: |
|||||
|
City Name |
$200,000 sales receipts |
$500,000 sales receipts |
$1,000,000 sales receipts |
$2,000,000 sales receipts |
|
|
$295.86 |
$739.86 |
$1,479.86 |
$2,959.86 |
||
|
Bell |
$260.00 |
$566.00 |
$850.00 |
$2,833.00 |
|
|
Beverly Hills |
$250.00 |
$625.00 |
$1,250.00 |
$2,500.00 |
|
|
Santa Monica |
$250.00 |
$625.00 |
$1,250.00 |
$2,500.00 |
|
|
In lewood |
$220.00 |
$550.00 |
$1,100.00 |
$2,200.00 |
|
|
Culver City |
$245.00 |
$545.00 |
$1,045.00 |
$2,045.00 |
|
|
South Gate |
$245.00 |
$545.00 |
$1,045.00 |
$2,045.00 |
|
|
Hawthorne |
$220.00 |
$420.00 |
$1,020.00 |
$2,020.00 |
|
|
Huntin ton Park |
$200.00 |
$500.00 |
$1,000.00 |
$2,000.00 |
|
|
Irwindale |
$513.00 |
$1,356.00 |
$1,703.00 |
$1,823.00 |
|
|
San Fernando |
$260.00 |
$620.00 |
$1,220.00 |
$1,820.00 |
|
|
Montebello |
$172.00 |
$283.00 |
$570.00 |
$1,090.00 |
|
|
Gardena |
$150.00 |
$300.00 |
$550.00 |
$1,050.00 |
|
|
Pomona |
$178.25 |
$328.25 |
$578.25 |
$976.25 |
|
|
West Hollywood |
$96.00 |
$240.00 |
$480.00 |
$960.00 |
|
|
El Monte |
$235.00 |
$400.00 |
$675.00 |
$920.00 |
|
|
Azusa |
$300.00 |
$750.00 |
$750.00 |
$900.00 |
|
|
Claremont |
$155.25 |
$278.25 |
$483.25 |
$893.25 |
|
|
Com ton |
$225.00 |
$375.00 |
$625.00 |
$875.00 |
|
|
Pico Rivera |
$166.00 |
$316.00 |
$466.00 |
$766.00 |
|
|
Whittier |
$185.00 |
$335.00 |
$510.00 |
$710.00 |
|
|
Downe |
$60.00 |
$144.00 |
$348.00 |
$478.00 |
|
|
Alhambra |
$191.00 |
$263.00 |
$387.00 |
$416.00 |
|
|
Lakewood |
$100.00 |
$145.00 |
$220.00 |
$375.00 |
|
|
La Mirada |
$80.00 |
$140.00 |
$190.00 |
$290.00 |
|
Table 3-11 shows the retail store sales per capita for 1999 and the gross receipts tax paid by a retail business that generates $2,000,000 in gross receipts (See Table 3-10 for an explanation of how these numbers were derived). The table is rank ordered by per capita retail store sales (That is city population divided into total taxable retail sales). This comparison is significant because it shows the correlation between how much a retail sales business is taxed and the amount of retail sales per capita.
The City of Los Angeles ranks 17 out of the 25 in per capita retail sales of the cities in Los Angeles County that levy a gross receipts sales tax, generating $5,411.27 in retail sales per capita. While there are only 8 cities that generate lower retail sales per capita than the City of Los Angeles, out of the 25 cities, the City of Los Angeles levies the highest gross receipt tax ($2,959) on a retail business that generates $2,000,000 in gross receipts.
It is also interesting to note that the average tax on $2,000,000 worth of retail sales receipts for the cities in this table that have higher per capita retail store sales than the City of Los Angeles (that is to say, per capita retail store sales above $5,411 is average) is $13,962.17. In the cities below the City of Los Angeles, the average tax on $2,000,000 worth of retail sales is $1,574.
|
Table 3-11 Per Capita Retail Sales and Gross Receipts Tax on $2,000,000 in Retail Sales |
|||
|
City Name |
PC Retail Store Sales, 1999 |
Tax on $2,000,000 worth of sales receipts |
|
|
Irwindale |
$47,570.59 |
$1,823.00 |
|
|
Beverly Hills |
$33,975.64 |
$2,500.00 |
|
|
Culver City |
$21,609.95 |
$2,045.00 |
|
|
Santa Monica |
$16,973.86 |
$2,500.00 |
|
|
West Hollywood |
$13,241.25 |
$960.00 |
|
|
San Fernando |
$12,419.47 |
$1,820.00 |
|
|
Montebello |
$10,607.22 |
$1,090.00 |
|
|
Alhambra |
$10,315.85 |
$416.00 |
|
|
El Monte |
$9,013.97 |
$920.00 |
|
|
Downe |
$8,559.29 |
$478.00 |
|
|
Lakewood |
$8,314.24 |
$375.00 |
|
|
Gardena |
$6,982.22 |
$1,050.00 |
|
|
Whittier |
$6,259.98 |
$710.00 |
|
|
La Mirada |
$6,099.82 |
$290.00 |
|
|
Hawthorne |
$5,966.19 |
$2,020.00 |
|
|
Claremont |
$5,485.27 |
$893.25 |
|
|
$5,411.27 |
$2,959.86 |
||
|
Azusa |
$5,032.09 |
$900.00 |
|
|
Pomona |
$4,721.76 |
$976.25 |
|
|
Huntin ton Park |
$4,645.76 |
$2,000.00 |
|
|
Pico Rivera |
$4,090.13 |
$766.00 |
|
|
South Gate |
$4,064.50 |
$2,045.00 |
|
|
In lewood |
$3,174.98 |
$2,200.00 |
|
|
Bell |
$3,030.28 |
$2,833.00 |
|
|
Compton |
$2,118.86 |
$875.00 |
|
In Graph 3-11, the red bars show the retail store sales per capita (left scale). The blue diamonds show the gross receipts tax on a business that generates $2,000,000 in sales receipts. The black line is equivalent to the amount the City of Los Angeles taxes a retail business that generates $2,000,000 in gross receipts. This allows a quick comparison between each city's store sales per capita and the store sales per capita of the City of Los Angeles.
Each of the cities listed has a lower gross sales tax than the City of Los Angeles and higher store sales per capita. Cities that levy lower business taxes generate substantially higher store sales per capita. Taxable retail sales generate sales tax revenue, which is an important component of municipal finances in California
Graph 3-11 Per Capita Retail Sales versus Gross Tax on $2,000,000 in Sales Receipts
Click on graph for a full size version To index