www.hdlcompanies.com | 888.861.0220
Q1 2024*
Q1 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 Restaurants
and
Hotels
County
and State
Pools
General
Consumer
Goods
Fuel and
Service
Stations
Autos
and
Transportation
Building
and
Construction
Food
and
Drugs
Business
and
Industry
CITY OF LOMITA HIGHLIGHTS TOP 25 PRODUCERS
Published by HdL Companies in Summer 2025
Arco
Arco AM PM
AutoZone
Battaglia’s Tile
Bites & Bashes
Car Bros Automotive
CVS Pharmacy
Discount Pool & Spa
Supply
Dollar Tree
Eat Fantastic
Enterprise Rent A Car
Grocery Outlet
Harbor Freight Tools
Hot N Tot
Jims Auto Sales
Lomita Shell
Popeyes
Shell
Steak Library
Sushi Delight
Szechwan Chinese
Taco Bell/Pizza Hut
Target
Thompson Building
Materials
Warehouse Discount
Center
SALES TAX UPDATE
CITY OF LOMITA
1Q 2025 (JANUARY - MARCH)
Lomita’s receipts from January through
March were 8.5% above the first sales
period in 2024. Excluding reporting
aberrations, actual sales were up 7.7%.
Multiple business openings helped to
boost revenue from the general consumer
goods category.
The possibility of new tariffs led to a surge
in new and used auto sales as consumers
rushed to buy before prices potentially
rose.
New dining options pushed up totals from
the restaurants-hotels sector.
Motor vehicle fuel consumption declined
overall while oil barrel and pump prices
were down significantly, reducing totals
from fuel-service stations.
A business closure had a negative impact
on receipts from the building-construction
group.
Multiple categories in the businessindustry sector declined as various economic factors suppressed sales.
Totals from food-drugs dipped slightly as
consumers are increasingly seeking value
and convenience, driving the growth of
discount stores.
The City’s share of the countywide use tax
pool increased 12.9% when compared to
the same period in the prior year. Measure
L, the City’s voter approved transactions
and use tax, brought in an additional
$586,220 in revenue.
Net of aberrations, taxable sales for all of
Los Angeles County declined 1.6% over
the comparable period; the Southern
California region was flat.
TOTAL:
0.0%
$588,430
Measure L
TOTAL: $ 588,380
7.7% -1.6% 0.3%
COUNTY STATE
LOMITA
1Q2025
TOP NON-CONFIDENTIAL BUSINESS TYPES
Q1 '25
Lomita
Business Type Change Change Change
County HdL State
Casual Dining 96,220 7.1% -2.2% 1.3%
Service Stations 83,233 -4.6% -8.9% -5.8%
Building Materials 55,005 -6.1% 5.0% 3.7%
Quick-Service Restaurants 33,133 -0.4% -3.0% -0.9%
Used Automotive Dealers 21,521 72.0% 23.8% 13.1%
Specialty Stores 20,156 -13.4% -3.8% -0.6%
Auto Repair Shops 14,620 0.8% -6.8% -5.1%
Transportation/Rentals 14,552 -16.0% -13.6% -8.6%
Automotive Supply Stores 10,539 -0.5% -4.1% -0.4%
Convenience Stores/Liquor 9,483 -13.2% -3.2% -2.2%
*Allocation aberrations have been adjusted to reflect sales activity
REVENUE BY BUSINESS GROUP
Lomita This Quarter*
19%
Pools
24%
Restaurants
11%
Autos/Trans.
10%
Building
14%
Cons.Goods
14%
Fuel
7%
Others
*ADJUSTED FOR
ECONOMIC DATA
1Q 2025 CITY OF LOMITA SALES TAX UPDATE
STATEWIDE RESULTS
California’s local one-cent sales and use
tax receipts for January through March
2025 increased by 0.34% compared to the
same quarter in 2024, after adjusting for
accounting anomalies. While this modest
growth may signal the end of an eightquarter decline, it could be temporary, as the broader economy remains on the edge
between recovery and further slowdown.
The first quarter is traditionally the lowest
sales tax-generating period of the year,
often influenced by seasonal weather and
post-holiday consumer behavior.
Notably, the autos-transportation and
building-construction sectors—both of
which had been dragging down statewide
results over the past two years—showed
the strongest rebounds this quarter. In the
autos sector, used car sales and leasing
activity led the recovery. Consumers are
increasingly opting for more affordable
vehicles and shorter-term commitments,
moving away from high-end purchases. In
construction, pent-up demand for repairs
and improvements, especially in weatheraffected and wildfire-damaged areas like Southern California, drove strong sales for
building material suppliers.
Other segments generating modest growth
included business-industry and countywide
use tax pools, largely due to continued
strength in online sales. Sales of goods
already in California before purchase
are reported under business-industry
fulfillment centers. Goods shipped from
outside the state are reported under county
pools, based on the destination of the outof-state shipment. Online shopping remains a preferred option for value-conscious
consumers, contributing significantly to tax
receipts in these categories.
Calendar year 2024 saw a decline in fuelrelated tax receipts due to lower global crude oil prices—a trend that continued into 1Q
2025. Fuel-related returns dropped by 5%.
This decline also affected general consumer
goods, as large retailers that sell fuel typically
report all sales under a single taxpayer ID.
As a result, brick-and-mortar merchants
such as post-holiday family apparel stores,
winter sporting goods vendors and closures
of variety stores contributed to weaker
performance.
Although food-drugs is the smallest of the
eight tax groupings, it was significant that
cannabis returns continued a downturn
trend that has been ongoing for over two
years. Bankruptcies, customer shopping
alternatives and oversaturation of retail
footprint diminished taxes coming from drug
stores.
As 2025 begins, sales tax returns remain
modest, reflecting broader economic
volatility. Key factors influencing our outlook
include: ongoing national tariff and trade
negotiations and decisions on the federal
funds rate - which directly affect consumer
interest rates. Recent Middle East conflicts,
which temporarily spiked crude oil prices
and threatened local gas prices during the
summer, will be a short-term concern. In
summary, “uncertainty” remains the most
accurate descriptor of California’s current
and future economic climate.