www.hdlcompanies.com | 888.861.0220
Q1 2025*
Q1 2026*
Legend
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
SALES TAX BY MAJOR BUSINESS GROUP *Allocation aberrations have been adjusted to reflect sales activity County
and State
Pools
Fuel and
Service
Stations
Restaurants
and
Hotels
Business
and
Industry
Autos
and
Transportation
Building
and
Construction
General
Consumer
Goods
Food
and
Drugs
CITY OF FORTUNA HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Summer 2026
Ace Hardware & Garden
Chevron
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 Cat
Power Market
Ray’s Quality Cars
Renner Petroleum
Safeway
Sport & Cycle
Sunbelt Rentals
Tractor Supply
Walgreens
Wyckoff Plumbing
SALES TAX UPDATE
CITY OF FORTUNA
1Q 2026 (JANUARY - MARCH)
Fortuna’s gross receipts from January
through March 2026 were essentially
2.6% lower compared to the first sales
period in 2025. However, after adjusting
for reporting modifications from audit
corrections and delayed payments,
actual sales landed essentially even at
0.5%.
The City’s allocation from the
countywide use tax pool ticked up 2.8%,
aided by a new ecommerce distribution
and several one-time taxpayer payments
to the Humboldt pool.
Fuel-service stations returns improved
1.6% as the price of fuel began climbing
toward the end of the quarter. Increased
casual dining receipts helped offset
lower quick-service returns – netting a
positive outcome for restaurants-hotels.
Transportation related spending ended
relatively even with auto repair shop
gains overcoming a slight dip in auto
supply sales. General retail outcomes
were also flat, with second-hand store
shopping help lift the results. While
contractor activity slowed a bit, buildingconstruction revenues grew slightly.
Conversely, business-industry dipped
2.4% and lower grocery store revenues
contributed to a 4.8% decline in fooddrugs.
Voter-approved Measure E posted
slightly lower results, with ecommerce
boosting general retail and fuel-service
stations experiencing the largest decline.
Net of adjustments, taxable sales for all
of Humboldt County declined 1.1% over
the comparable time period; the Far
North region was up 1.4%.
TOTAL:
-1.1%
$428,514
Measure E
TOTAL: $ 477,348
0.5% -1.1% 4.0%
COUNTY STATE
FORTUNA
1Q2026
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q1 '26
Fortuna
Business Type Change Change Change
County HdL State
Service Stations 57,358 0.6% -5.0% 1.0%
Casual Dining 34,510 1.7% -0.7% 4.0%
Grocery Stores 27,087 -2.5% -3.7% -1.0%
Automotive Supply Stores 26,667 -0.4% 4.0% 1.5%
Quick-Service Restaurants 22,970 -1.4% 0.4% 1.9%
Contractors 17,266 -0.5% -6.7% 4.3%
Auto Repair Shops 13,781 2.6% -4.6% -2.3%
Electronics/Appliance Stores 11,151 -0.8% -21.0% -1.4%
Second-Hand Stores 4,674 30.5% 4.6% -3.7%
Government/Social Org. 444 42.9% 7.3% -25.0%
*Allocation aberrations have been adjusted to reflect sales activity
REVENUE BY BUSINESS GROUP
Fortuna This Quarter*
23%
Pools
13%
Restaurants
10%
Autos/Trans.
10%
Building
11%
Bus./Ind.
9%
Cons.Goods
9%
Food/Drug
14%
Fuel
*ADJUSTED FOR
ECONOMIC DATA
1Q 2026 CITY OF FORTUNA SALES TAX UPDATE
STATEWIDE RESULTS
California’s local one cent sales and use
tax receipts posted moderate growth
during the first quarter, reflecting resilient
consumer behavior despite persistent
economic headwinds. For the months
of January through March, revenues
increased 4% from the year ago quarter
after adjusting for accounting anomalies.
Strong consumer spending patterns did
not falter and was the main reason of
growth, partially enhanced by larger-thanexpected income tax refunds. Both online retailers and brick and mortar merchants
experienced dynamic changes over
last year that far exceed expectations.
E-commerce remains the platform of
choice providing convenience, broad
product availability, and flexible payment
options – benefitting the business-industry
sector and allocations via the countywide
use tax pool. Family apparel and discount
department stores both boosted general
consumer goods the most, with a slight
bump in gas prices further pushing returns
from multiple vendors.
Patronage at restaurants resulted in a
4.2% year over year jump. With demand
constrained due to increasing pricesensitivity and slower foot traffic, gains by all types of eateries signaled underlying
resolve to dine out. Temporary events
further contributed to the positive
outcome – Southern California wildfires
hindered 2025 and the Super Bowl lifting
2026.
The first quarter also included the initial
impacts of elevated tensions in the
Middle East which drove West Texas
Intermediate crude oil prices above $95
per barrel. This had an immediate impact
on local gas prices resulting in a modest
bump to receipts from gas stations and
created large amounts of uncertainty. At
the time of writing, the conflict appears to
have subsided with the Strait of Hurmuz
reopened reducing the possibility of future
strain.
Autos-transportation posted a nominal
gain in first quarter 2026, as higher average
transaction prices offset weaker unit sales.
These price increases reflected tariff
impacts reaching consumers after months
of absorption by automakers, along with
rising material costs. As in the prior quarter,
the transition to the new DMV payment
system for used vehicle dealers under AB
85 modestly reduced cash receipts, with
adjustments still pending.
Overall, the short-term outlook remains
cautiously optimistic. Normal consumer
spending combined with multiple host sites
of World Cup matches and corresponding
tourism should sustain growth, albeit
varied regionally. The Middle East conflict
temporarily resulted in $6 per gallon
average peak pricing during the start of the
summer months. The forecast is coupled
with a national inflation rate that anticipates
an upward trend leaving little room for the
Federal Reserve to alter interest rates in a
favorable way for consumers, potentially
slowing down the retail economy.