www.hdlcompanies.com | 888.861.0220
Q4 2024*
Q4 2025*
Legend
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
SALES TAX BY MAJOR BUSINESS GROUP *Allocation aberrations have been adjusted to reflect sales activity County
and State
Pools
Business
and
Industry
Building
and
Construction
Fuel and
Service
Stations
Restaurants
and
Hotels
Autos
and
Transportation
Food
and
Drugs
General
Consumer
Goods
CITY OF FORTUNA HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Spring 2026
Ace Hardware & Garden
Cigarette Payless
Dollar General
Dollar Tree
Eel River Brewing
Forbusco Lumber
Fortuna Liquors
Grocery Outlet
Hummel Tire & Wheel
Les Schwab Tire Center
McDonald’s
Mercer Fraser
O’Reilly Auto Parts
Pepper’s Restaurant
Peterson Tractor
Ray’s Quality Cars
Redwood Market
Safeway
Shell
Sunbelt Rentals
Tractor Supply
Valley Pacific Petroleum
Services
Village Sport & Cycle
Walgreens
Wyckoff Plumbing
SALES TAX UPDATE
CITY OF FORTUNA
4Q 2025 (OCTOBER - DECEMBER)
Fortuna’s receipts from October through
December were flat compared to the
fourth sales period in 2024. Excluding
reporting aberrations, actual sales were
up 1.3%.
State-county pools the City’s largest
income classification had modest results
with an 3.3% return as several businesses
categories in the City stayed positive.
Furthermore, the business-industry
group enjoyed outstanding profits from
medical-biotech and computer-office
equipment.
Building-construction earnings
were optimistic, as contractors saw
commercial investors acquiring materials
before the impacts of tariffs drove up
the cost of materials. In addition, the
food-drug category showed encouraging
proceeds from grocery stores.
Service stations felt shrinking profits
as fuel prices declined for the eighth
consecutive quarter. Likewise, the
restaurant-hotel sector experienced
meager gross receipts at quick-service
dining as price conscience patrons dialed
back the frequency of eating out due to
higher menu prices.
The voter-approved Measure E had
positive results of 6.1% primarily from
the business-industry sector.
Net of aberrations, taxable sales for all
of Humboldt County declined 1.7% over
the comparable time period; the Far
North region was down 0.5%.
TOTAL:
6.1%
$514,038
Measure E
TOTAL: $ 557,364
1.3% -1.7% 1.2%
COUNTY STATE
FORTUNA
4Q2025
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q4 '25
Fortuna
Business Type Change Change Change
County HdL State
Service Stations 58,936 -10.9% -8.3% -2.2%
Casual Dining 37,727 -1.1% -3.1% 2.4%
Contractors 33,372 10.8% -3.9% -0.8%
Grocery Stores 30,163 6.2% -1.8% 0.7%
Automotive Supply Stores 29,112 -2.0% 2.0% -2.3%
Quick-Service Restaurants 23,528 -6.1% -1.1% 0.1%
Auto Repair Shops 14,156 -1.2% 1.5% -1.4%
Electronics/Appliance Stores 13,015 -1.5% 5.4% -3.6%
Second-Hand Stores 3,517 -13.9% -1.6% -2.1%
Jewelry Stores 757 31.3% 37.6% 5.7%
*Allocation aberrations have been adjusted to reflect sales activity
REVENUE BY BUSINESS GROUP
Fortuna This Calendar Year*
23%
Pools
12%
Restaurants
10%
Autos/Trans.
12%
Building
12%
Bus./Ind.
8%
Cons.Goods
9%
Food/Drug
13%
Fuel
*ADJUSTED FOR
ECONOMIC DATA
4Q 2025 CITY OF FORTUNA SALES TAX UPDATE
STATEWIDE RESULTS
California’s local one cent sales and use tax
receipts posted moderate growth during the
fourth quarter, reflecting resilient consumer
behavior despite persistent economic
headwinds. For the months of October
through December, revenues increased 1.2%
from the year ago quarter after adjusting
for accounting anomalies. This performance
capped an overall improvement for calendar
year 2025 of 1.2%, marking a welcomed
annual increase after two consecutive years
of decline.
Consumer spending patterns during the
holiday season played a central role in the
fourth-quarter results. Fulfillment centers and
countywide use tax pools generated strong
returns, driven by sustained demand for
online shopping as cost-conscious consumers
prioritized convenience and price comparison.
This e-commerce momentum persisted
throughout the 2025 year. Traditional brickand-mortar retailers, particularly apparel and jewelry stores, also realized modest seasonal
gains, benefiting from holiday purchasing
activity.
Restaurant sales taxes rose again, although
operators reported continual pressure
from rising costs that influenced customer
behavior. Diners reduced visit frequency
and alcohol purchases, reflecting heightened
price sensitivity. While upcoming national
and global sporting events in California could
support localized growth, broader restaurant
sector expansion is expected to remain
constrained and concentrated primarily in
tourism-heavy and event-focused regions.
Energy-related initiatives produced solid
returns; however, revenue allocation
mechanisms shifted, with proceeds previously
reported directly to local agencies now
distributed through county pools during the
current period.
In contrast, the autos-transportation and
building-construction sectors remained
subdued. Elevated interest rates, seasonal
purchasing patterns, and winter weather limited
activity, particularly in high-value purchases
such as vehicles and home improvement
projects. Contractors in roofing and concrete
experienced reduced productivity, reinforcing
expectations of continued stagnation in these
industries. With minimal interest rate relief
projected for 2026, significant near-term
recovery remains unlikely.
Looking ahead, emerging global risks present
growing uncertainty. While not reflected
in current results, escalating tensions in
the Middle East have driven West Texas
Intermediate crude oil prices above $100 per
barrel, translating into sharply higher gasoline
prices exceeding $6 per gallon locally. Refinery
closures across Northern and Southern
California further amplify supply pressures.
Prolonged energy price volatility could force
consumers to redirect spending toward fuel
costs, reducing discretionary expenditures in
other sectors.
Prior to these developments, short-term
economic expectations were cautiously
optimistic. However, renewed inflationary
pressure has led the Federal Reserve to delay
anticipated interest rate reductions, limiting
consumer flexibility. Stubbornly high fuel
prices may also dampen travel and tourism
through summer, leaving little room for broadbased sales tax growth in the year.