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HomeMy WebLinkAbout2017 Sales Tax Digest Second Quarter CITY OF PALO ALTO OFFICE OF THE CITY AUDITOR March 5, 2018 The Honorable City Council Palo Alto, California City of Palo Alto Sales Tax Digest Summary Second Quarter Sales (April - June 2017) The following files are attached for this informational report for which no action is required. ATTACHMENTS:  Attachment A: Sales Tax Highlights (PDF)  Attachment B: MuniServices Sales Tax Digest Summary (PDF)  Attachment C: Economic Categories and Segments (PDF)  Attachment D: MuniServices Economic News and Trends (PDF) Department Head: Harriet Richardson, City Auditor Page 2 Informational Report to the City Council BACKGROUND Sales and use tax represents $29.2 million, or 15 percent, of projected General Fund revenue in the City’s adopted operating budget for fiscal year 2017. Actual sales and use tax revenue was $29.9 million for fiscal year 2017. This revenue includes sales and use tax for the City of Palo Alto and pool allocations from the state and Santa Clara County.1 We contract with MuniServices LLC (MuniServices) for sales and use tax recovery services and informational reports. We use the recovery services and informational reports to help identify misallocation of tax revenue owed to the City, and to follow up with the California Department of Tax and Fee Administration (formerly the State Board of Equalization) to ensure that the City receives identified revenues. We include sales and use tax recovery information in our quarterly reports to the Policy and Services Committee. The California Revenue and Taxation Code, Section 7056, requires that sales and use tax data remain confidential. Therefore, the City may not disclose amounts of tax paid, fluctuations in tax amounts, or any other information that would disclose the operations of a business. This report, including the attached Sales Tax Digest Summary, includes certain modifications and omissions to maintain the required confidentiality of taxpayer information. MuniServices prepares the Sales Tax Digest Summary and Economic & News Trends report (Attachments B and D), which we share with the Administrative Services Department (ASD) for use in revenue forecasting and budgeting. Sales tax information is reported on a calendar-year basis. DISCUSSION The Sales Tax Digest Summary covers second quarter sales for calendar year 2017, which are reported as part of the City’s fiscal year 2018 revenue. In December 2017, ASD should receive information from the state on aggregate sales and use tax receipts for the third quarter of 2017. Following are some highlights of the sales and use tax information: •Palo Alto’s overall sales and use tax revenue (cash receipts) for the second quarter of 2017 decreased by $470,000, or 6.3 percent, including pool allocations, compared to the second quarter of 2016. Excluding one-time prior period adjustments of $182,000, the second quarter of 2017 decreased by $288,000, or 3.9 percent, including pool allocations, compared to the second quarter of 2016. For all Santa Clara County jurisdictions, sales and use tax revenue for the second quarter of 2017 decreased by $2.3 million, or 2.1 percent, compared to the second quarter of 2016. •Statewide, most regions in California experienced an increase in sales and use tax revenue for the year ending in June 2017, with a one-year statewide increase of 2.8 percent. •Palo Alto’s sales and use tax revenue totaled $28.9 million for the year ending in June 2017, an increase of 2.5 percent from $28.1 million during the prior one-year period. 1 See definitions of state and county pools on page 3. Office of the City Auditor Sales Tax Highlights – Second Quarter Sales (April – June 2017) Attachment A Office of the City Auditor | Sales Tax Highlights 2 •Excluding pool allocations and adjusting for prior-period and late payments, Palo Alto’s sales and use tax revenue for the second quarter of 2017 decreased by 3.5 percent compared to the second quarter of 2016 and increased by 1.8 percent compared to the prior year. Economic Influences on Sales and Use Tax The Economic News & Trends report discusses economic influences, including national and state economic trends, auto, gasoline, retail, e-commerce, restaurant and grocery trends, that may affect the City’s sales and use tax revenue. Preliminary estimates from the California Employment Development Department show that the September 2017 unemployment rate, which is not seasonally adjusted, was 3.3 percent in Santa Clara County and 2.2 percent in Palo Alto. Economic Category Analysis MuniServices’ analysis of economic categories for the year ending June 2017 shows: Economic category Percent of Palo Alto’s sales and use tax revenue Percent Increase (Decrease) compared to prior year General retail 34.9% 0.6% Food products 19.2% (1.4%) Business-to-business 20.0% 5.1% Construction 2.9% (20.6%) Miscellaneous 23.3% 7.9% The following chart shows sales and use tax revenue by geographic area: Palo Alto’s Sales and Use Tax Revenue by Geographic Area For the Year Ending June 2017 (Amounts include tax estimates and exclude county pool allocations) Stanford Shopping Center $5.5 million, 23% Stanford Research Park $3.4 million, 14% Downtown/University Avenue $4.0 million, 17% California Ave/Park Blvd/Lambert Ave $1.5 million, 6% Town & Country $0.6 million, 3% All Other Areas $9.1 million, 38% Attachment A Office of the City Auditor | Sales Tax Highlights 3 DEFINITIONS In California, either sales tax or use tax may apply to a transaction, but not both. The sales and use tax rate in Palo Alto was 9.0 percent during the second quarter of 2017. Sales tax – imposed on all California retailers; applies to all retail sales of merchandise (tangible personal property) in the state. Use tax – generally imposed on consumers of merchandise (tangible personal property) that is used, consumed, or stored in this state; purchases from out-of-state retailers when the retailer is not registered to collect California tax or does not collect California tax for some other reason; and leases of merchandise (tangible personal property). Countywide/statewide pools – mechanisms used to allocate local tax that cannot be identified with a specific place of sale or use in California. Local tax reported to the pool is distributed to the local jurisdiction each calendar quarter using a formula that relates to the direct allocation of local tax to each jurisdiction for a given period. Examples of taxpayers who report use tax allocated through the countywide pool include: •Construction contractors who consume materials used when improving real property and whose job site is regarded as the place of business •California or out-of-state sellers who ship goods directly to consumers in the county from inventory located outside the state •Auctioneers, catering trucks, itinerant vendors, and vending machine operators and other permit holders who operate in more than one local jurisdiction but are unable to readily identify the particular jurisdiction where the taxable transaction takes place Respectfully submitted, Harriet Richardson City Auditor Sources: MuniServices California Department of Tax and Fee Administration California Employment Development Department City of Palo Alto Fiscal Year 2017 Adopted Operating Budget City of Palo Alto Fiscal Year 2017 Comprehensive Annual Financial Report Audit staff: Lisa Wehara Attachment A City of Palo Alto Sales Tax Digest Summary Collections through September 2017 Sales through June 2017 (2017Q2) www.MuniServices.com (800) 800‐8181 Page 1 California Overview    The percent change in cash receipts from the prior year was 2.8% statewide, 2.2% in Northern California  and 3.3% in Southern California. The period’s cash receipts include tax from business activity during the  period, payments for prior periods and other cash adjustments. When we adjust for non‐period related  payments, we determine the overall business activity increased for the year ended 2nd Quarter 2017 by   1.9% statewide, 1.8% in Southern California and 2.0% in Northern California.  City of Palo Alto For the year ended 2nd Quarter 2017, sales tax cash receipts for the City increased by 2.5% from the  prior year. On a quarterly basis, sales tax revenues decreased by ‐6.3% from 2nd Quarter 2016 to 2nd  Quarter 2017. The period’s cash receipts include tax from business activity during the period, payments  for prior periods and other cash adjustments.  Excluding state and county pools and adjusting for anomalies (payments for prior periods) and late  payments, local sales tax increased by 1.8% for the year ended 2nd Quarter 2017 from the prior year. On  a quarterly basis, sales tax activity decreased by ‐3.5% in 2nd Quarter 2017 compared to 2nd Quarter  2016.  Regional Overview  This seven‐region comparison includes estimated payments and excludes net pools and adjustments. % of Total / % Change City of Palo  Alto California  Statewide S.F. Bay  Area Sacramento  Valley Central  Valley South Coast Inland  Empire North Coast Central  Coast General Retail 34.9  /  0.6 28.1 / 0.9 26.2 / ‐0.7 27.4 / 1.2 31.4 / 6.4 28.8 / 0.0 27.1 / 3.4 28.4 / 0.2 31.1 / ‐6.2 Food Products 19.2  /  ‐1.4 21.1 / 4.0 22.4 / 3.1 17.2 / 4.8 16.9 / 4.8 22.4 / 4.4 17.6 / 4.5 18.7 / 2.4 30.8 / ‐7.4 Construction 2.9  /  ‐20.6 9.4 / ‐1.2 9.5 / 1.2 11.6 / 2.8 11.9 / 1.7 8.3 / 0.8 10.5 / ‐12.9 13.7 / 2.7 8.3 / ‐16.6 Business to Business 20.0  /  5.1 16.4 / 1.4 19.4 / ‐1.9 14.0 / 0.7 12.4 / 1.3 16.2 / 2.2 16.3 / 6.9 8.0 / ‐5.2 6.3 / ‐3.8 Miscellaneous/Other 23.3 / 7.9 25.1 / 2.8 22.5 / 4.7 29.8 / 3.8 27.5 / 3.8 24.4 / 1.3 28.6 / 4.3 31.2 / 1.8 23.6 / 2.7 Total 100.0  /  1.8 100.0 / 1.9 100.0 / 1.3 100.0 / 2.7 100.0 / 4.2 100.0 / 1.7 100.0 / 2.4 100.0 / 1.0 100.0 / ‐5.5 City of Palo  Alto State Wide S.F. Bay  Area Sacramento  Valley Central  Valley South Coast Inland  Empire North Coast Central  Coast Largest Segment Restaurants Restaurants Restaurants Restaurants Department  Stores Service  Stations Restaurants Auto Sales ‐  New Restaurants % of Total / % Change 17.0  /  ‐1.8 15.0 / 4.8 16.0 / 3.1 16.5 / 5.3 13.2 / 2.0 18.6 / ‐55.5 11.6 / 6.2 12.2 / 6.1 22.0 / ‐7.9 2nd Largest Segment Auto Sales ‐  New Auto Sales ‐  New Auto Sales ‐  New Auto Sales ‐  New Auto Sales ‐  New Restaurants Auto Sales ‐  New Restaurants Auto Sales ‐  New % of Total / % Change 15.5  /  8.1 11.4 / 4.6 11.4 / 6.8 11.3 / 2.8 11.0 / 7.1 14.6 / ‐32.2 11.1 / 4.7 10.9 / 3.0 10.9 / 18.9 3rd Largest Segment Miscellaneous  Retail Department  Stores Department  Stores Department  Stores Restaurants Auto Sales ‐  New Department  Stores Department  Stores  Misc. Retail % of Total / % Change 10.2  /  3.1 9.2 / 0.0 7.5 / ‐1.2 8.9 / ‐0.7 10.9 / 5.4 12.0 / 10.1 10.3 / 2.2 10.6 / ‐2.1 10.3 / ‐8.5 *** Not specified to maintain confidentiality of tax information CITY OF PALO ALTO ECONOMIC CATEGORY ANALYSIS FOR YEAR ENDED 2nd QUARTER 2017 ECONOMIC SEGMENT ANALYSIS  FOR YEAR ENDED 2nd QUARTER 2017 BENCHMARK YEAR 2017Q2 COMPARED TO BENCHMARK YEAR 2016Q2 Attachment B City of Palo Alto www.MuniServices.com (800) 800‐8181 Page 2 Gross Historical Sales Tax Performance by Benchmark Year and Quarter (Before Adjustments)   $‐  $5,000,000  $10,000,000  $15,000,000  $20,000,000  $25,000,000  $30,000,000 BENCHMARK YEAR QUARTERLY Net Cash Receipts for Benchmark Year 2nd Quarter 2017:  $28,860,004  *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q2 BMY is sum of 2017 Q2, Q1, 2016 Q4 & Q3) Restaurants 14% Miscellaneous  Retail 8% Department Stores 7% Apparel Stores 6% Electronic Equipment 4% Food Markets 2% Recreation Products 1% All Other 41% Net Pools &  Adjustments 17% Attachment B City of Palo Alto www.MuniServices.com (800) 800‐8181 Page 3 TOP 25 SALES/USE TAX CONTRIBUTORS  The following list identifies Palo Alto’s Top 25 Sales/Use Tax contributors. The list is in alphabetical order  and represents the year ended 2nd Quarter 2017. The Top 25 Sales/Use Tax contributors generate  51.1% of Palo Alto’s total sales and use tax revenue.  Anderson Honda Integrated Archive  Systems Tesla Motors Apple  Stores Lucile Packard Children's Hosp The  Pace Gallery Audi Palo Alto Macy's Department Store Urban Outfitters Bloomingdale's Magnussen's Toyota USB Leasing Bon Appetit Management Co. Neiman Marcus Department Store Varian Medical  Systems CVS/Pharmacy Nordstrom Department Store Volvo Cars Palo Alto Fry's Electronics Space  Systems Loral Wilkes Bashford Magnussen's Toyota Stanford University Hospital Houzz Shop Tesla Lease Trust Sales Tax from Largest Non‐Confidential Economic Segments   $‐  $500,000  $1,000,000  $1,500,000  $2,000,000  $2,500,000  $3,000,000  $3,500,000  $4,000,000  $4,500,000 Benchmark  Year 2017Q2 Benchmark Year 2016Q2 Attachment B City of Palo Alto www.MuniServices.com (800) 800‐8181 Page 4 Historical Analysis by Calendar Quarter  Economic Category  % 2017Q2 2017Q1 2016Q4 2016Q3 2016Q2 2016Q1 2015Q4 2015Q3 2015Q2 2015Q1 2014Q4 General  Retail 28.1% 1,952,490 1,684,023 2,784,731 1,983,231 2,141,794 1,673,846 2,526,551 1,935,178 2,009,743 1,797,756 2,591,589 Miscellaneous/Other 18.8% 1,301,138 1,392,756 1,621,044 1,727,134 1,617,307 1,413,133 1,491,158 1,609,541 1,564,157 1,400,769 1,655,225 Food  Products 17.1% 1,189,257 1,192,662 1,235,801 1,213,382 1,194,369 1,126,103 1,166,195 1,146,174 1,167,014 1,061,755 1,096,087 Business  To  Business 18.5% 1,284,056 1,240,962 1,004,883 1,027,730 1,140,526 974,162 1,428,210 888,609 833,370 757,827 885,327 Net Pools  & Adjustments 17.4% 1,210,511 1,631,125 1,351,709 831,377 1,313,745 1,072,794 1,226,261 1,060,979 1,039,250 968,777 1,178,482 Total 100.0% 6,937,452 7,141,528 7,998,168 6,782,854 7,407,741 6,260,038 7,838,375 6,640,481 6,613,534 5,986,884 7,406,710 Economic Se gments  % 2017Q2 2017Q1 2016Q4 2016Q3 2016Q2 2016Q1 2015Q4 2015Q3 2015Q2 2015Q1 2014Q4 Miscellaneous/Other 43.1% 2,986,873 2,910,133 2,939,228 3,027,081 2,973,047 2,607,097 3,237,983 2,720,241 2,549,852 2,370,361 2,906,134 Restaurants 15.3% 1,058,606 1,043,747 1,071,053 1,068,101 1,068,502 1,005,688 1,029,733 1,019,505 1,045,011 942,709 962,018 Miscellaneous  Retail 6.5% 452,135 435,757 1,002,389 581,831 681,345 469,360 714,151 478,994 479,298 415,270 628,099 Department Stores 7.4% 510,561 392,565 641,541 491,433 546,629 435,470 714,831 553,325 595,374 503,590 750,481 Apparel  Stores 6.5% 449,402 372,033 553,250 398,170 444,383 337,880 519,318 397,534 428,100 370,810 507,843 Service  Stations 2.3% 159,371 119,552 130,396 138,155 144,735 123,004 140,758 173,082 181,582 148,902 166,861 Food  Markets 1.6% 112,566 131,676 145,179 126,755 109,108 104,676 116,778 113,092 106,818 104,856 117,245 Business  Services 1.1% 75,722 43,548 102,095 47,066 65,510 51,647 76,156 51,885 120,003 103,773 131,505 Recreation  Products 1.1% 76,514 61,392 61,328 72,885 60,737 52,422 62,406 71,844 68,246 57,836 58,042 Net Pools  & Adjustments 15.2% 1,055,702 1,631,125 1,351,709 831,377 1,313,745 1,072,794 1,226,261 1,060,979 1,039,250 968,777 1,178,482 Total 100.0% 6,937,452 7,141,528 7,998,168 6,782,854 7,407,741 6,260,038 7,838,375 6,640,481 6,613,534 5,986,884 7,406,710 *Net Pools & Adjustments reconcile economic performance to periods’ net cash receipts. The historical amounts by calendar quarter: (1) include any prior period adjustments and payments in the appropriate category/segment and (2) exclude businesses no longer active in the current period. Attachment B City of Palo Alto www.MuniServices.com (800)800‐8181 Page 5 Quarterly Analysis by Economic Category, Total and Segments:  Change from 2016Q2 to 2017Q2  Ge ne r a l  Re t a i l Fo o d  Pr o d u c t s Co n s t r u c t i o n Bu s i n e s s  to Bu s i n e s s M i s c / O t h e r 20 1 7 / 2  To t a l 20 1 6 / 2  To t a l % Ch g La r g e s t  Ga i n Se c o n d  La r g e s t Ga i n La r g e s t  De c l i n e Se c o n d  La r g e s t De c l i n e Campbell 1.4% 0.8%‐1.0% 18.1%‐6.0% 2,403,817 2,334,694 3.0% Business Services Electronic Equipment Miscellaneous Retail Light Industry Cupertino ‐14.3% 22.8%‐47.4% 16.1%‐5.9% 5,813,970 5,340,710 8.9% Business Services Office Equipment Bldg.Matls‐Whsle Furniture/Appliance Gilroy 1.0% 4.4% 3.4%‐11.0% 53.7% 3,864,283 3,638,654 6.2% Auto Sales ‐ New Misc. Vehicle Sales Heavy Industry Recreation Products Los Altos 2.9% 3.2%‐1.1%‐8.2%‐9.5% 587,545 573,188 2.5% Miscellaneous Retail Restaurants Recreation Products Bldg.Matls‐Whsle Los Gatos ‐3.5%‐4.9%‐12.1% 2.1%‐15.4% 1,573,720 1,633,168 ‐3.6% Auto Sales ‐ New Light Industry Miscellaneous Other Food Processing Eqp Milpitas ‐3.5% 4.9%‐3.7% 45.6% 16.9% 5,558,434 4,975,863 11.7% Office Equipment Auto Sales ‐ New Recreation Products Bldg.Matls‐Whsle Morgan Hill 7.1% 6.5% 5.0% 42.6%‐20.5% 2,142,445 1,966,188 9.0% Electronic Equipment Food Markets Auto Parts/Repair Chemical Products Mountain View ‐14.3% 1.0% 15.3%‐3.7% 37.0% 4,279,202 4,455,098 ‐3.9% Furniture/Appliance Liquor Stores Miscellaneous Retail Business Services Palo Alto ‐9.2%‐1.6%‐31.4% 12.9% 3.3% 5,881,749 6,093,509 ‐3.5% Leasing Furniture/Appliance Miscellaneous Retail Auto Sales ‐ New San Jose ‐1.8% 1.8% 4.1%‐15.2% 12.2% 38,679,856 38,764,694 ‐0.2% Auto Sales ‐ New Service Stations Light Industry Electronic Equipment Santa Clara 3.3%‐5.4% 9.7% 4.6%‐25.1% 11,412,285 11,040,018 3.4% Light Industry Auto Sales ‐ New Restaurants Office Equipment Santa Clara Co.‐15.8%‐6.4%‐2.7% 11.7% 8.0% 227,587 239,933 ‐5.1% Business Services Food Processing Eqp Restaurants Miscellaneous Retail Saratoga ‐4.4% 6.2%‐11.3%‐26.5%‐1.3%5,773,247 6,624,087 ‐12.8% Restaurants Light Industry Electronic Equipment Auto Sales ‐ New Sunnyvale 16.5% 9.0% 27.0% 21.3% 1.4% 1,131,961 1,023,548 10.6% Bldg.Matls‐Retail Bldg.Matls‐Whsle Service Stations Light Industry Attachment B City of Palo Alto www.MuniServices.com (800)800‐8181 Page 6 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 El Camino Real 1,084,815 1,108,045 1,102,757 1,105,340 1,090,236 1,088,571 1,140,412 1,188,495 1,210,148 1,258,506 1,282,296 1,261,233 1,241,270 Town and Country 590,134 624,333 629,346 637,224 644,288 636,497 639,830 642,372 632,157 645,939 634,372 629,484 629,271 Midtown 185,910 187,120 188,251 192,122 194,028 195,907 192,190 193,066 207,568 206,960 206,327 201,948 206,422 East Meadow Area 109,171 114,419 104,735 117,701 172,602 166,805 161,897 173,019 185,564 192,748 191,467 199,789 194,377 Charleston Center 86,432 86,288 87,413 88,622 89,612 90,642 91,711 91,991 92,121 91,914 92,495 92,258 92,657 City of Palo Alto ‐ Selected Geographic Areas of the City Benchmark Year 2nd Quarter 2017  $‐  $200,000  $400,000  $600,000  $800,000  $1,000,000  $1,200,000  $1,400,000 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 El Camino Real Town and Country Midtown East  Meadow  Area Charleston Center *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q2 BMY is sum of 2017 Q2, 2017 Q1, 2016 Q4 & Q3) Attachment B City of Palo Alto www.MuniServices.com (800)800‐8181 Page 7 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Stanford Shopping Ctr 5,685,894 5,713,169 5,726,273 5,769,236 5,775,751 5,765,715 5,670,796 5,501,966 5,464,490 5,371,067 5,309,725 5,425,743 5,487,406 Stanford Research Park 4,027,889 3,724,671 3,304,003 3,082,331 2,869,143 2,411,043 2,953,900 2,924,944 3,119,427 3,257,664 2,999,685 3,177,058 3,371,781 Downtown 3,124,224 3,189,273 3,220,248 3,251,198 3,318,323 3,351,331 3,399,758 3,445,331 3,672,532 3,838,501 4,144,463 4,202,364 3,990,498 San Antonio 2,393,463 2,453,548 2,495,915 2,504,156 2,465,311 2,483,850 2,476,949 2,517,603 2,451,491 2,414,093 2,448,764 2,420,850 2,174,308 California Avenue 1,109,685 1,119,047 1,120,996 1,113,385 1,108,904 1,106,175 1,097,493 1,091,796 1,090,901 1,073,085 1,048,035 1,034,377 1,050,195 City of Palo Alto ‐ Selected Geographic Areas of the City Benchmark Year 2nd Quarter 2017 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 Stanford Shopping Ctr Downtown #REF!San Antonio California  Avenue 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Stanford Shopping Ctr Downtown San Antonio California  Avenue  $‐  $1,000,000  $2,000,000  $3,000,000 $4,000,000  $5,000,000 $6,000,000  $7,000,000 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Stanford Shopping Ctr Stanford Research Park Downtown San Antonio California  Avenue *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q2 BMY is sum of 2017 Q2, 2017 Q1, 2016 Q4 & Q3) Attachment B City of Palo Alto www.MuniServices.com (800)800‐8181 Page 8 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Valley Fair 6,958,214 7,108,448 7,455,179 7,588,546 7,273,028 7,282,265 7,248,371 7,228,310 7,063,549 7,053,562 6,851,598 6,714,146 6,660,544 Stanford Shopping Ctr 5,685,894 5,713,169 5,726,273 5,769,236 5,775,751 5,765,715 5,670,796 5,501,966 5,464,490 5,371,067 5,309,725 5,425,743 5,487,406 Oakridge  Mall 3,972,556 4,005,370 4,040,521 4,159,367 4,236,080 4,215,653 4,158,194 4,075,061 3,871,802 3,909,043 3,831,354 3,625,692 3,650,856 Hillsdale 2,401,370 2,438,295 2,450,278 2,494,792 2,513,866 2,470,404 2,434,086 2,410,095 2,363,729 2,363,729 2,251,467 2,197,768 2,167,994 Santana Row 2,523,193 2,525,349 2,565,665 2,634,908 2,706,867 2,735,522 2,834,796 2,807,754 2,754,804 2,933,889 3,005,007 3,047,779 3,057,404 City of Palo Alto ‐ Regional Shopping Mall Comparison Benchmark Year 2nd Quarter 2017  $‐  $1,000,000  $2,000,000  $3,000,000  $4,000,000  $5,000,000  $6,000,000  $7,000,000  $8,000,000 2014Q2 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Valley Fair Stanford Shopping Ctr Oakridge Mall Hillsdale Santana  Row *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q2 BMY is sum of 2017 Q2, 2017 Q1, 2016 Q4 & Q3) Attachment B Economic Categories and Segments Economic Category Economic Segment Description Business to Business - sales of tangible personal property from one business to another business and the buyer is the end user. Also includes use tax on certain purchases and consumables. Business Services Advertising, banking services, copying, printing and mailing services Chemical Products Manufacturers and wholesalers of drugs, chemicals, etc. Electronic Equipment Manufacturers of televisions, sound systems, sophisticated electronics, etc. Energy Sales Bulk fuel sales and fuel distributors and refiners Heavy Industry Heavy machinery and equipment, including heavy vehicles, and manufacturers and wholesalers of textiles and furniture and furnishings Leasing Equipment leasing Light Industry Includes, but is not limited to, light machinery and automobile, truck, and trailer rentals Office Equipment Businesses that sell computers, and office equipment and furniture, and businesses that process motion pictures and film development Construction Building Materials – Retail Building materials, hardware, and paint and wallpaper stores Building Materials - Wholesale Includes, but is not limited to, sheet metal, iron works, sand and gravel, farm equipment, plumbing materials, and electrical wiring Food Products Food Markets Supermarkets, grocery stores, convenience stores, bakeries, delicatessens, health food stores Food Processing Equipment Processing and equipment used in mass food production and packaging Liquor stores Stores that sell alcoholic beverages Restaurants Restaurants, including fast food and those in hotels, and night clubs Attachment C Economic Categories and Segments Economic Category Economic Segment Description General Retail – all consumer focused sales, typically brick and mortar stores Apparel Stores Men’s, women’s, and family clothing and shoe stores Department Stores Department, general, and variety stores Drug Stores Stores where medicines and miscellaneous articles are sold Florist/Nursery Stores where flowers and plants are sold Furniture/Appliance Stores where new and used furniture, appliances, and electronic equipment are sold Miscellaneous Retail Includes, but is not limited to, stores that sell cigars, jewelry, beauty supplies, cell phones, and books; newsstands, photography studios; personal service businesses such as salons and cleaners; and vending machines Recreation Products Camera, music, and sporting goods stores Miscellaneous/Other Miscellaneous/Other Includes but not limited to health services, government, nonprofit organizations, non- store retailers, businesses with less than $20,000 in annual gross sales, auctioneer sales, and mortuary services and sales Transportation Auto Parts/Repair Auto parts stores, vehicle and parts manufacturing facilities, and vehicle repair shops Auto Sales - New New car dealerships Auto Sales - Used Used car dealerships Miscellaneous Vehicle Sales Sale and manufacture of airplanes and supplies, boats, motorcycles, all-terrain vehicles, trailers and supplies Service stations Gas stations, not including airport jet fuel Attachment C ECONOMIC NEWS & TRENDS October 31, 2017   ECONOMIC NEWS & TRENDS  Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   2 www.MuniServices.com HIGHLIGHTS  GDP:  Real GDP increased at an annual rate of 3.0% in  3Q2017 (was 3.1% in 2Q2017, 1.4% in 1Q2017, and 2.1%  in 4Q2016).  The increase in real GDP in 3Q2017 reflected  positive contributions from personal consumption  expenditures (PCE), private inventory investment,  nonresidential fixed investment, exports, and federal  government spending. These increases were partly offset  by negative contributions from residential fixed  investment and state and local government spending.  September was the Fastest Consumer Growth Rate  Since 2009:  Includes spending from post hurricane.      U.S. Sales for Retail and Food Services for September  2017:  Increased 1.6% to $483.9 billion; increased 4.4%  from September 2016.   California Retail Sales and Use  Tax for September: $5 million above the month’s  forecast of $1.898 billion.   Services Sector Total Revenue:  2Q2017 was $3,684.6  billion (3.2% increase from 1Q2017); up 6.2% from  2Q2016.  U.S. E‐Commerce Results for 2Q2017:  Percent of Retail  Sales: Increase of 4.8% for 2Q2017 from 1Q2017.  Total  Sales for 2Q2017: 8.9%.  California’s e‐commerce sales  comprise approximately 13‐14% the total sales, based on  California’s portion of the national economy.      Millennials Savings:   Are cutting spending to put  emphasis on savings.  (Bankrate.com)  Amazon’s Impact on Whole Foods Sales and Traffic:   In  the first month of acquiring Whole Foods, Amazon.com  has sold $1.6 million more in store‐brand items; Third  party data shows increase in traffic to stores; August  traffic was up 10% from the year’s monthly average.     Starbucks Closes On‐Line Shop:   Closed October 1 and  will focus on in‐person experience.   U.S. Unemployment:  Fell by 0.2 percentage point to  4.2% in September.     California’s Unemployment:    September (5.1%); August  (5.1%); July (4.8%); June (4.7%); May (4.7%); April (4.8%)  Auto Sales:   Will plateau after years of strong growth,  and sales of building materials will settle down to a more  normal pace of 5%.  Sales of new vehicles will hit 17  million, versus 17.5 million in 2016; and the first  downturn since the recession of 2009.   The market will  contract again in 2018; about 16.4 million sales.  New Retail Car Registrations for 2Q2017: Declined in  2Q2017 versus a year earlier.  It was the first quarterly  drop since 3Q2010.  Changed by ‐2.0% (1,047,380 in YTD  2016 from 1,026,882 in YTD 2017).    Used Cars for 2Q2017: Declined by 3.5%:  Aging Market:   For 2Q2017:  4‐ to 6‐year‐old market has largest  percentage increase (10.9%); 3 years old or less (‐18.9%);  7 to 10 years old (‐10.3); older than 10 years old (2.5%).    National Gasoline Prices:  AAA shows (October 25, 2017)  the national average price of self‐serve regular at $2.46  per gallon.   The average price at the pump has fallen for  15 of the last 20 days, by 7 cents.   California Gas  Average:  $2.91 (July 16, 2017):  $2.94 (May 10, 2017);  $2.79 (May 10, 2016).    New Residential Home Sales:  New single‐family houses  in September 2017 were at 667,000. This is 18.9% above  the revised estimates of 561,000.   Tapping Homes for Cash is Back:   Rising home prices are  making borrowers more comfortable.        Wireless Telephone Service:   Increased 0.4% in  September, ending a streak of 14 consecutive declines.  From September 2016 to September 2017 (‐11.7%).     Restaurants:  Mmoderately priced restaurants are losing  their edge as diners seek out fast food.   2017 Record for Store Closures:  Since January 1, retailers  have announced plans to shutter more than 6,700 stores  in the U.S. That beats the 6,163 store closings in 2008  amid the financial meltdown.  As many as 8,600 brick‐ and‐mortar stores are expected to close this year.      California Worker Adjustment and Retraining  Notification (WARN Notices):   July 2017:   48 notices; 23  permanent closures; August 2017:   49 notices:  29  permanent closures; September 2017:   63 notices and 18  permanent closures; As of October 10, 2017:  10 notices  and 2 permanent closures.     http://www.edd.ca.gov/Jobs_and_Training/warn/WARN _Report_for_7‐1‐2017_to_10‐10‐2017.pdf  Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   3 www.MuniServices.com SECTION 1:   2017 HOLIDAY NEWS AND PREDICTIONS  Projected Holiday Sales:  Sales during the holiday season are likely to increase 3% to 4%. Online holiday retail sales will  grow by 12% in 2017, accounting for over one‐quarter of total US eCommerce sales for the year.  Brick‐and‐mortar sales will  dominate, accounting for about 85% of purchases. (Kiplinger, National Retail Federation and Deloitte,  https://www.forrester.com/report/US+Holiday+2017+Outlook+Digital+Sales+Grow+Boosting+Total+Retail/‐/E‐RES140075)  Holiday Sales:   Shoppers plan to spend $728.40 each, on average, on gifts and other holiday‐related items.  96% of the  shoppers intend to make a purchase from a retailer with both a physical and an online presence, and 91%, and 92% of  Millennials plan to buy something at physical locations. Some 40% say they plan to buy items online and pick them up in the  store.  (International Council of Shopping Centers, 2017 survey of 2000 shoppers)       Online Shoppers:   Plan to spend 70% more than store shoppers this holiday.  Non‐store sales, which include online sales  and those from kiosks, are expected to rise 11% to 15%, to roughly $140 billion. In 2016, those sales climbed 12.6%.  (https://www.npd.com/wps/portal/npd/us/news/press‐releases/2017/online‐shoppers‐plan‐to‐spend‐70‐percent‐more‐ than‐in‐store‐shoppers‐this‐holiday‐reports‐npd/)  Retail Landlords Taking a Black Friday Holiday:   Some Thanksgiving Day closures include:  Burlington; Cabela’s;  Cost Plus  World Market;  Costco; Crate and Barrel; DSW – Designer Shoe Warehouse;  Ethan Allen; H&M; Hobby Lobby;  Home  Depot;  HomeGoods;  IKEA; JOANN Fabric and Craft Stores; Jos. A. Bank; Lowe’s;  Marshalls; Mattress Firm;  Neiman  Marcus;  Nordstrom;  Nordstrom Rack; Office Depot and OfficeMax too); Petco; PetSmart; Pier 1 Imports; Sam’s Club;  Staples; Stein Mart; Sur La Table; The Container Store; TJ Maxx; and West Marine.   (https://bestblackfriday.com/blog/stores‐closed‐on‐thanksgiving‐day‐2017/As of October 24, 2017)  Swap (Holiday) Presents On‐Line Before Final Purchase:    Target’s “GiftNow” is allowing online shoppers to send an email  to the recipient to see if they want something instead of what was initially selected as a gift.        Self‐Giving:   About 70% of shoppers admit that they bought a gift or two for themselves during the holiday season last  year.  One common self‐gifting strategy is to offer bonuses with gift cards and holiday purchases. (National Retailers  Federation)  Small Business Saturday / November 25, 2017:    Since its inception (founded by American Express) in 2010, the Saturday  after Thanksgiving has become the biggest sales day of the year for many small companies.  On Small Business Saturday in  2016, 112 million shoppers spent a reported $15.4 billion at small businesses.  https://www.americanexpress.com/us/small‐ business/shop‐small/promote?extlink=SBS2017_SBO_PaidSearch_Bing  https://www.practicalecommerce.com/4‐predictions‐for‐the‐2017‐holiday‐shopping‐season  Holiday Hiring / 2017:    Employers are recruiting seasonal help early as tight labor market sparks urgency, especially for  processing the surge in e‐commerce sales.  Amazon increased staff by 77% to 541,900 full‐time employees, largely because  of its purchase of Whole Foods; this does include the more than 120,000 seasonal hires for the holidays.    2017 Holiday Play Book (National Federation of Retailers):  Packed with research including weather implications and what  motivates shoppers during the holiday.  For example, what convinces shoppers to make purchases:    Limited time  promotions (50%); Ability to buy on line and pick up purchases (33%); Free give with purchase (25%); Helpful customer  services (24%).  https://nrf.com/system/tdf/Documents/retail%20library/Holiday‐Planning‐Playbook‐WEB‐ FINAL.pdf?file=1&title=2017%20Retail%20Holiday%20Planning%20Playbook  Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   4 www.MuniServices.com SECTION 2: U.S. ECONOMY  U.S. Economy and Indicators  https://bea.gov/newsreleases/national/gdp/gdpnewsrelease.htm (September 28, 2017);  www.bls.gov/news.release/pdf/cpi.pdf (October 13, 2017);   https://bea.gov/newsreleases/national/gdp/gdpnewsrelease.htm (October 27, 2017)  https://www.bls.gov/news.release/cpi.htm; https://www.census.gov/economic‐indicators/  GDP:  Real GDP increased at an annual rate of 3.0% in 3Q2017 (was 3.1% in 2Q2017, 1.4% in 1Q2017, and 2.1% in 4Q2016).   Sales for Retail and Food Services for September 2017:  Increased 1.6% to $483.9 billion; increased 4.4% from September  2016.   Motor vehicles and parts dealers:  Rose 3.6%.   Gasoline stations: Rose 5.8%.  Electronics & appliance stores:    Dropped 1.1%.    Clothing shops:  Rose 0.4%.   Food & beverage stores:  Rose 0.8%.  General merchandise shops:   Increased 0.3%.   Unemployment for September:    Declined to 4.2%.   Consumer Price Index (CPI) (From Proceeding Month)   https://www.bls.gov/news.release/cpi.nr0.htm (October 13, 2017)  U.S. CPI for Sep 2017:   Rose 0.5%.   Gasoline:  From September 2016 to September 2017  (19.3%).   March (‐6.2%); April (1.2%); May (‐6.4%); June  (‐2.8%); July (.0%); August (6.3%); Sep 2017 (13.1%)  Food:  Sep (.1%); August (.1%); Food at home: August (‐ .2%); September (‐.2%); Food away from home increased  .3% each in August and September     Apparel Sep (‐.1%); August (.1%), July (.3%).  Shelter:  Sep (.3%); August (.5%); July (.1%).   Tobacco:  Increased 0.4% in Sep.  From September 2016  to September 2017 (6.3%).     Alcohol:  Increased 0.4% in September.   New Vehicles in 2017: March (‐.3%); April (‐.2%); May   (‐.2%); June (‐.3%); July (‐.5%); August (.0%); Sep (‐.4%)  Used Cars & Trucks: March (‐.9); April (‐.5%); May (‐.2%);  June (‐.7%); July (‐.5%); August (‐.2%); Sep (‐.2%)  Wireless Telephone Service:  Increased 0.4% in Sep,  ending a streak of 14 consecutive declines. From  September 2016 to September 2017 (‐11.7%).     Lodging Away from Home:  Increased 1.5% in Sep and  4.4% in August.   Services Sector for 2Q2017/ Contributions to Percentage Change in GDP  https://www.census.gov/services/qss/qss‐current.pdf (September 7, 2017)  https://bea.gov/newsreleases/national/gdp/2017/pdf/gdp3q17_adv.pdf  3Q2017 GDP Contribution from Previous Quarter:    Services (up .70%); Household Consumption  Expenditures (up .67%).  Services Sector Total Revenue:  2Q2017 was $3,684.6  billion (3.2% increase from 1Q2017); up 6.2% from  2Q2016.     Utilities:  Decrease of 7.8% from 1Q2017 and up 6.3%  from the 2Q2016.   Transportation and Warehousing:  Increase 7.9% from  1Q2017 and up 4.9% from the 2Q2016.    Real Estate and Rental and Leasing:   Increase 8.8% from  1Q2017 and up 8.1% from the 2Q2016.   Accommodation:  Increase 10.3% from 1Q2017 and up  4.5% from the 2Q2016.   Real Estate and Rental and Leasing:   Increase 8.8% from  1Q2017 and up 8.1% from the 2Q2016  Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   5 www.MuniServices.com SECTION 3: CALIFORNIA ECONOMY  http://www.sco.ca.gov/Files‐EO/10‐17summary.pdf  http://dof.ca.gov/Forecasting/Economics/Economic_and_Revenue_Updates/documents/2017/Oct‐17.pdf  Retail Sales and Use Tax for September: $5 million above the month’s forecast of $1.898 billion. September represents the  second prepayment for third quarter taxable sales. Year‐to‐date revenues are $247 million above forecast.   Personal Income Tax for September:  $9 million above the month’s forecast of $7.622 billion. Withholding receipts were  $75 million above the forecast of $4.689 billion. Other receipts were $38 million lower than the forecast of $3.354 billion.  Refunds issued in September were $29 million above the forecasted $284 million.   Corporation Tax for September:   $125 million above the month’s forecast of $931 million. Prepayments were $36 million  above the forecast of $957 million and other payments were $101 million higher than the $124 million forecast.   Additional Revenues:  Revenues from the estate, alcoholic beverage, tobacco taxes, and pooled money interest came in $4  million above the month’s forecast of $49 million, and are up $17 million year‐to‐date. "Other" revenues were $6 million  above the month’s forecast of $31 million, and are up $52 million year‐to‐date.   Home Sales/ Housing Crisis / Impact on Economy  http://www.sco.ca.gov/Files‐EO/08‐17summary.pdf; https://www.scribd.com/document/361954559/Monthly‐Housing‐ Market‐Outlook‐2017‐09#download&from_embed  California Home Sales Continue to Grow Annually:  September 2017 Sales: 436,920 Units, +2.6% YTD, +1.7% YTY  California Median Price Expected to Grow YTT: September 2017: $553,490, ‐2.1% MTM, +7.2% YTY Rent Burden:  More than half of California renters are “rent burdened,” paying more than 30% of income in rent. In the  state’s 10 highest‐cost metropolitan areas, half of renter households earning less than $75,000 are rent burdened.  (CDHCD,  2017 Draft Housing Plan)   SECTION 4: AUTO SALES  California Car Sales Covering 2Q2017  http://cncda.org/CMS/Slides/Auto%20Outlook%20CA%202017%20Q2.pdf  New Retail Car Registrations for 2Q2017: Declined in  2Q2017 versus a year earlier.  It was the first quarterly  drop since 3Q2010.  Changed by ‐2.0% (1,047,380 in YTD  2016 from 1,026,882 in YTD 2017).    New Vehicles Sold YTD for 2017:  512,627 or ‐10.8% (for  cars) and 514,255 or 8.8% (for light trucks)   2017 Forecast:  Registrations likely exceeding 2 million.   Total Cars History:  1,927,640 (2016); 2,052,750 (2015);  1,848,254 (2014).    Used Cars for 2Q2017: Declined by 3.5%:  Aging Market:   For 2Q2017:  4‐ to 6‐year‐old market has largest  percentage increase (10.9%); 3 years old or less (‐18.9%);  7 to 10 years old (‐10.3); older than 10 years old (2.5%).    Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   6 www.MuniServices.com Auto Financing and Sales Trends  https://www.federalreserve.gov/econres/notes/feds‐notes/auto‐financing‐during‐and‐after‐the‐great‐recession‐ 20170622.htm (June 22, 2017)  National September Auto Sales:   Discounting, demand following hurricane drive monthly performance.  From a year  earlier:  GM (12%); Toyota (15%); Ford (8.9%); Honda (6.8%) FCA (10%); Nissan (9.5%).   Loan Trends:   Twice a Month Payments:  Starting in December, MotoLease LLC will roll out a twice‐a‐month payment  structure for subprime lessors.  Cutting Back on 84 Month Loan:  U.S. Bank has been cutting back on its 84‐month loan  offerings.  The company has seen an uptick in 30‐to‐89‐day delinquencies.    Hurricane Impact: “Moderate impact” on auto delinquencies in 3Q2017 due to the recent hurricanes; auto loans 30 to 59  days past due rose 87% to $71 million from the same time the year prior.  The increase was primarily due to higher  delinquencies in the auto, home equity, and credit card portfolios in hurricane‐affected states.  (Financial Services Group)  Auto‐Part Retailers:   Underperformance is in part from a lull in new car sales in 2008 to 2010, which lessened the demand  for replacement parts.  CarMax fared better than Advanced Auto Parts, Auto Zone and O’Reilly Automotive.   Instead of  servicing or repairing vehicles, CarMax sells new and used cars and offers financing.     Recreation Vehicles/ Outdoor Experience:   The nation’s largest network of RV‐centric retail locations, Camping World, will  actively seek opportunities to acquire quality dealerships.  SECTION 5: GASOLINE  National Gasoline Prices:  AAA shows (October 25, 2017) the national average price of self‐serve regular at $2.46 per  gallon.  The average price at the pump has fallen for 15 of the last 20 days, by 7 cents.   This is 12 cents less than a month  ago and 24 cents more that over a year ago.  California Gas Average:  $2.91 (July 16, 2017):  $2.94 (May 10, 2017); $2.79  (May 10, 2016).    Gas Station with Convenience Stores:   A & W:   Opening new franchises, including gas station / convenience store  locations in Berkeley and Hayward.    7‐Eleven/ Top Rated Coffee:   California’s top‐rated store is 7‐Eleven.     According to the recent GasBuddy footfall report, more than half (56 percent) of Americans who have visited a convenience  store in the past three months feel that the convenience stores make coffee drinks as good as coffeehouses.    Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   7 www.MuniServices.com SECTION 6: OPEN AND CLOSURES  (Selection from July 17, 2017 to October 25, 2017)  Applebee’s:  Closing at least 135 locations in fiscal 2017.  A & W:   Opening new franchises, including gas station /  convenience store locations in Berkeley and Hayward.  Aerosoles:  Filed bankruptcy.  Bass Pro:   Merged with Cabela.   Bebe:  180 closures in 2017.  BCBG: 120 closures in 2017.  Big Lots (“Jennifer”):  About 20 stores will get a new look.   Giving a new name to create a friendly ‐ “Jennifer” the  nickname given to its target customer.   Bob’s Discount Furniture:  Opening new locations in the  Los Angeles area in early 2018.  Chick‐fil‐A: ‘Hottest’ big chain in the country expected to  overtake Dunkin’ Donuts.   Chili’s:  Cutting down menu 30% to 40% next year.    Coach:  Changing its name to Tapestry at the end of  October hoping to broaden image after acquiring Kate  Spade and Stuart Weitzman brands.   CVS:  70 closures in 2017.  Crocs: 160 closures in 2017.  Dunkin’ Donuts:   Franchise growth in the Bay Area.   Family Christian: 240 closures.  Gamestop:   100 store closures.  Gap, Inc:  Plans to cut 200 Gap and Banana Republic stores  nationally, while adding 270 Old Navy and Athleta     Guess: 60 closures in 2017.  Goodwill:  Will close 5 of its 42 retail stores by year end.  Gymboree:  350 closures (14 in California).  Habit:   Shifts to adding drive‐thru feature.   hhgregg: 88 closures in 2017.  H&M:  Seeing fewer shoppers; closing 90 stores in 2017.   Ikea:   Sets up shop on Amazon.  Plans to test “open‐source  design and showrooms  JCPenny: 135 closures in 2017; closing 400 of 1000 stores.  K‐Mart:  109 closures in 2017.  Le Macron:   Plans for 15 California locations.  Lazy Boy:  Opened 350th store.   Macys: 68 closures in 2017.  Mountain Gender: 30 closures in 2017.  Nordstrom Local:   Opening in West Hollywood; one‐stop  hub for convenient time‐saving services.  Office Depot:  Launching same day delivery  PetSmart:  On track to open more than 70 locations in  2017 on top the 70 opened in 2016.   Ralph Lauren:  Up to 25% of department store outlets  closing.  Radio Shack: 550 closures in 2017.  Ross Stores:   Adding 40 new locations in 2017.  Rue 21: 400 closures in 2017.  See’s Candies:  In response to outdoor malls and strip  centers, will have opened or relocated 10 shops in  California.   Staples: 70 closures in 2017.  Spirit Halloween:  Taking space in more mall as retailers  vacate.   Sprint:   Expansion includes 78 new stores in Southern  California in 2017.  Sears: 41 closures in 2017; will begin selling Kenmore on  Amazon.com.  Starbucks:   Closed on‐line business.   Target:  Plans to increase small‐format stores; next day  delivery.  Launching four more house brands and plans to  launch 12 by the end of 2018.   The Limited: 250 closures in 2017.  Toys “R” Us:  Filed bankruptcy; online presence increased.  T.J. Maxx and Marshalls:  70 and 65 new locations   True Religions:  Closing 27 stores.   Wet Seal: 170 closures in 2017.  Walgreens:  Scheduled to close 600 stores by Spring of  2018 in wake of its purchase of 1,932 Rite Aid stores.   Walmart:  Is reported to partner with Lord and Taylor to  create an on‐line mall.  Openings are fewest in 25 years;  part of strategy to fend off Amazon.com. Plans to increase  on‐line and grocery pick up at stores.   Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   8 www.MuniServices.com SECTION 7: RETAIL TRENDS  U.S. Retail Mall Vacancies in 3Q2017:   Rose to 8.3% due to confirmed closings, including Sears and JC Penny stores.  Toys R  Us, The Gap, Teavana and True Religion Jeans.  (Reuters)   Warehousing “Showrooming:” Will fuel demand for more logistics space and services. Nordstrom Local is opening in West  Hollywood.  Shoppers try on clothes and the merchandise can be retrieved by a nearby Nordstrom or through the website.   Manicures, wine and coffee are available.  (https://shop.nordstrom.com/c/nordstrom‐local)  Pop Up Short‐Term Rental Space:    Modular spaces with rotating up‐and‐coming retailers offer one solution to fill the gaps.   Ditching the “M word”:   20% of malls have removed the word “mall” from their name since 2014 (common replacements  are “shoppes,” “village” and “towne center.” (JJL survey)  Breweries Anchoring Major Developments Around the U.S.:  Craft beer production in the United States has nearly tripled  over the past decade; breweries have become valuable anchors for large mixed‐use projects.  (www.bisnow.com)   Luring the 26 Year‐Old Shopper:  Companies such as Scotts, Home Depot Inc., Procter & Gamble Co. , Williams‐Sonoma  Inc.’s West Elm and the Sherwin‐Williams Co. are hosting classes and online tutorials to teach such basic skills as how to  mow the lawn, use a tape measure, mop a floor, hammer a nail and pick a paint color. This generation, with its over‐ scheduled childhoods, tech‐dependent lifestyles, etc., is different from previous ones.  (WSJ, October 10, 2017)   Outlets:  One reason for the stronger performance of outlet centers, is that they’re not weighed down by sagging anchors  like J.C. Penney, Macy’s and Sears. Rather, outlet centers enjoy a relatively balanced mix of retailers, and they’ve largely  escaped the recent spate of store bankruptcies and shutdowns.  Ikea to Acquire “Gig Economy” TaskRabbit:  TaskRabbit connects people with freelancers willing to do odd jobs, run  errands, and to assemble Ikea furniture; TaskRabbit is SF based and is available in 40 U.S. cities as well as London.    Consumption Habits Impact Retail Space:    Industry is vulnerable to store closures.  Americans a whole are consuming less  food on a per‐capita basis, while millennials are increasingly snacking their way through the day. (WSJ, August 1, 2017)  SECTION 8: E‐COMMERCE TRENDS  U.S. E‐Commerce Results for 2Q2017:  Percent of Retail Sales: Increase of 4.8% for 2Q2017 from 1Q2017.  Total Sales for  2Q2017: 8.9%.  California’s e‐commerce sales comprise approximately 13‐14% the total sales, based on California’s portion  of the national economy.  An estimated 40% of U.S. online spending goes to Amazon. (WSJ)   Luxury On‐Line Sales:  The absence of high end products hampers Amazon’s push to be a force in the fashion industry;  estimated e‐commerce revenue for 2016:  Burberry (8.5%); Tiffany (6%); Louis Vuitton (2.4%); Prada (1.2%).  Shopping Allowance Application for On‐Line Sales:   Amazon welcomes teens with new parent‐controlled shopping  allowance application.  (Fox News)  Curbside Pickup:   Retailers and numerous grocery stores are offering drive‐up pick up for online orders.   Includes retailers  Toys R Us, Walmart, Nordstrom, CVS, Sears,   Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   9 www.MuniServices.com Segment Survival ‐ Impacted by E‐Commerce    http://img04.en25.com/Web/JLLAmericas/%7B88537be6‐f837‐429d‐b8ee‐ 6c702f665056%7D_JLL_Retail_POV_Screens_to_Stores_Report_FNL_LR.pdf  Diners:  Meal subscription services are set to push consumers away from traditional in‐person dining to dining at home.  Ordering online and picking up takeout will be a factor in e‐commerce penetration.  Online Outlook: The immediacy of  freshly prepared food will keep this category entrenched in bricks‐and‐mortar.   Off Price Retailers:  Consumers look for value when making their purchases, so the unique model of off‐price retailers like  Ross and TJ Maxx/Marshalls makes it very profitable to operate in the physical space., respectively.  Online Outlook: E‐ commerce penetration is a negligible; 1.0 percent in this retail category, while same‐store sales growth in 2016 was 3.4  percent.      Dollar Stores:  Appeal lies in convenience and low prices, a universal attraction to shoppers across all income levels.   Households with an annual income of more than $100,000 make up 19.0 percent of the revenue at dollar store chains,  compared to 23.0 percent from households with an annual income of less than $25,0006. Retailers in this category   are aggressively expanding, planning 1,250 new stores in the next 12 months.  Online Outlook:  Dollar stores are all about  saving money, and consumers across income levels appreciate value. This category will continue to flourish in the bricks‐ and‐mortar space.   Sporting Goods:  Largely been undone by intense competition from mass merchandisers, online retailers and department  stores. High e‐commerce penetration.  Dick’s Sporting Goods remains the prime retail player in this market. Online  Outlook:  While a little more than half (56.0 percent) of consumers prefer to buy sporting goods in person, this is a diluted  product category, with sales taking place at mass merchandisers and online, as well as in specialty store.  Toys and Children’s Goods:   Shift online, though bricks‐and‐mortar still dominates.   Toys and hobby products saw a 16.0  percent jump in e‐commerce from 2015 to 2016, with 13.0 percent of sales occurring online.   Online Outlook:   While toy  stores and children’s retailers offer the ability to interact with the products before purchasing, online retailers for this  category offer huge time savings for parents.   Office Supplies:   Consolidate rather than differentiate.  Seen closures along with mergers (Office Depot and Office Max),  reflecting a consolidation of physical space.  In 2016 e‐commerce penetration has reached 13.7 percent.  Online Outlook:   Office Depot/Office Max is closing 300 stores while Staples is shuttering 70. Online competition is strong for this category.   Electronics:   Same‐store sales in the category fell 5.9 percent in 2016, while e‐commerce penetration is 9.5 percent. Best  Buy is a standout.  Best Buy is also hiring hundreds of sales people to sit down with consumers in homes and recommend  electronics to buy, part of a fee services; hope to drive sales of TVs and gadgets at a time when few people are visiting  shopping centers.  Online Outlook:  Only 33% of consumers say they prefer to buy electronics in store. Retailers like Apple  and Best Buy offer high‐touch experiences for draw to physical locations.  Will continue to move online.  Book Stores:  Large‐format bookstores have already made the move online. Books, along with gifts, are number one for e‐ commerce penetration with 24.8 percent of sales happening online. Online Outlook:  Like music and video, the availability  of books in digital format has pushed sales online.  Furniture Showrooms: Consumers want to see and try out furniture in person.  Online Outlook:  Same‐store sales up 0.5%  in 2016, while e‐commerce penetration is at 19%. Physical retail will continue to dominate the category.  Grocery:  Click‐and‐collect and delivery are attractive options for daily needs purchases.  Continues to move to an omni‐ channel format, with delivery or pick‐up options.  Online Outlook:  93% of consumers prefer to buy food and groceries in  person.    Big Box:  Big box discounters like Target remain very popular. Same‐store sales growth was 0.2 percent in 2016. E‐ commerce penetration is at 4.2 percent, and set to grow as major players invest more in their omni‐channel strategies.   Online Outlook:  Consumers still prefer to purchase many of their products in‐store (e.g., apparel, household goods, pet  supplies and sporting goods). This category will maintain a strong presence in the physical space.  Attachment D ECONOMIC NEWS & TRENDS October 31, 2017   10 www.MuniServices.com SECTION 9: RESTAURANT INDUSTRY  3Q2017:   Food and Beverages Purchased for Off Premises Consumption (up .16%); Food Services and Accommodations  (up .15%).   Projected Sales in California Restaurants in 2017:   $82.2 billion   Moderate Price Restaurants Losing Edge:  Higher food cost; Tight labor market; Expanding fast‐food menus; Rebounding  economy; Popularity of delivery services: (https://www.usatoday.com/story/money/2017/09/28/tight‐fisted‐diners‐flock‐ fast‐food‐not‐midprice‐restaurants/703328001/)  Restaurant Technology Trends for 2018:   Facial recognition payment technology; Complete self‐service checkout; 3. Line  cutting because of technology.  (https://upserve.com/restaurant‐insider/3‐hot‐restaurant‐technology‐trends‐watch‐2018/  Fast Food:   McDonalds, Starbucks, Dunkin:   Heightened focus is on low prices to compete  SECTION 10: GROCERY INDUSTRY TRENDS  http://www.theshelbyreport.com/  (from July 17, 2017 to October 25, 2017)  Grocery Among Fastest‐Growing Retail Segments:  Grocery retailers as among the three fastest‐growing core retail  segments.  The other two fastest‐growing core retail segments, were mass merchandisers and dollar stores and  convenience stores.  www.progressivegrocery.com  Estimated U.S. Market Share of Food and Beverage Sales:   Walmart (25%); Kroger (10%); Albertsons (7%); Costco (6%);  Whole Foods 2.0; Amazon (1.0).  Noting the Amazon acquisition of Whole Foods will make Amazon even more competitive.  Smart & Final Stores Inc.:  Launched its own delivery platform at shop.smartandfinal.com  Kroger Company:    The largest traditional grocery, aims to sell its convenience stores; cites e‐commerce threats.  Amazon’s Impact on Whole Foods Sales and Traffic:   In the first month of acquiring Whole Foods, Amazon.com has sold  $1.6 million in store‐brand items; August traffic was up 10% from the year’s monthly average.   Peapod / Meal Kits:   A pioneer grocery delivery services is adding meal kits to its service; concerned with Amazon.com.   Trader Joes:   Opened 14 new locations for 2017 bringing the total number of stores to 474.   Raley’s:   Launched grocery delivery services in Alameda.   Walmart:   Opened its 1,000th Online Grocery Pickup location in September.  Blue Apron/ Meal Kits:   Announced laying off 6% (300 employees) months after IPO in June.   Costco Grocery Delivery:    Expanding home delivery services as food becomes an increasingly competitive front in e‐ commerce; two‐day delivery on shelf‐stable food; free shipping on about 500 products for orders of at least $75.   Instacart  will sell 1700 grocery products with same day delivery on orders of at least $35.  (MarketWatch, October 7, 2017  Attachment D