AE-09012
DETAILED ANALYSIS OF SALES TAX DATA BY 4-DIGIT SIC
CODE FOR STILLWATER, OKLAHOMA
2009
Suzette Barta, Community & Economic Development Educator, Stillwater
(405) 747-8320
Lara Brooks, Assistant Extension Specialist, OSU, Stillwater
(405) 744-4857
Dave Shideler, Extension Economist, OSU, Stillwater
(405) 744-6170
Cindi Browne, Graduate Assistant, OSU, Stillwater
Lindsey Rodman, Student Assistant, OSU, Stillwater
OKLAHOMA COOPERATIVE EXTENSION SERVICE
OKLAHOMA STATE UNIVERSITY
May 2009
Detailed Analysis of Sales Tax Data by 4-Digit
SIC Code for Stillwater, Oklahoma
Suzette Barta
Community & Economic Development Educator
Payne County Extension Office
315 W 6th Avenue, Suite 103
Stillwater, OK 74074-4044
Suzette.barta@okstate.edu
Lara Brooks
Assistant Extension Specialist
526 Ag Hall
Oklahoma State University
Stillwater, OK 74078
lara.brooks@okstate.edu
Dave Shideler
Extension Economist
323 Ag Hall
Oklahoma State University
Stillwater, OK 74078
Dave.shideler@okstate.edu
Cindi Browne
Graduate Assistant
506 Ag Hall
Oklahoma State University
Stillwater, OK 74078
Lindsey Rodman
Student Assistant
323 Ag Hall
Oklahoma State University
Stillwater, OK 74078
ABSTRACT
The goal of this paper is to provide an analysis of taxable sales for the City of Stillwater,
OK. Sales tax data collected at the 2- and 4-digit SIC code level are used to calculate estimates
of trade area capture and pull factors. Eight 2-digit SIC codes are considered retail (SIC 52 –
SIC 59), and each of these will be considered in turn by examining the 4-digit entries for each.
Fiscal years 2000 through 2008 will be examined.
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EXECUTIVE SUMMARY
The City of Stillwater has strong retail pull with a wide range of successful retail establishments
from drinking establishments to hobby shops to family clothing stores. This study calculates a
measure of retail pull called a pull factor or gap coefficient for 2- and 4-digit SIC codes that are
defined as retail. High pull factors suggest that a community either attracts shoppers from outside
of itself or that the local consumers spend above average amounts on products in these sectors.
Some of the 4-digit sectors for Stillwater with high pull factors include:














5699 Misc. Apparel and Accessory Stores: current PF = 9.488
5942 Book Stores: current PF = 8.537
5735 Record and Prerecorded Tape Stores: current PF = 7.820
5994 News Dealers and News Stands: current PF = 4.720
5813 Drinking Places: current PF = 4.452
5943 Stationery Stores: current PF = 3.617
5651 Family Clothing Stores: current PF = 3.282
5945 Hobby Toy and Game Shops: current PF = 3.264
5431 Fruit and Vegetable Markets: current PF = 3.059
5661 Shoe Stores: current PF = 2.860
5311 Department Stores: current PF = 2.267
5211 Lumber and Other Building Materials Dealers: current PF = 2.134
5571 Motorcycle Dealers: current PF = 1.9823
5511 New and Used Motor Vehicle Dealers: current PF = 1.669
Pull factors less than one suggest that the sector does not attract consumers from outside the
community, and it may not retain consumers within the community as well. Some of the sectors
in Stillwater retail market with low pull factors include:





5714 Drapery, Curtain and Upholstery Stores: current PF = 0.105
5311 Variety Stores: current PF = 0.130
5949 Sewing, Needlework, and Piece Good Stores PF = 0.230
5421 Meat and Fish Markets: current PF = 0.270
5719 Misc. Home Furnishings Stores: current PF = 0.428
1
DETAILED ANALYSIS OF SALES TAX DATA BY 4-DIGIT
SIC CODE FOR STILLWATER, OKLAHOMA
Introduction
Sales tax collections are important to a community for several reasons. On a practical
level, they are an important source of revenue for the municipal budget. They can, however, also
serve as valuable indicators of how well the local economy is doing relative to other cities across
the state. Detailed sales tax data, such as data presented by 2- and 4-digit SIC code, can indicate
areas of strengths and weaknesses for an economy. Local leaders involved in economic
development efforts may be interested in such detailed data as a way to identify sectors with
large retail leakage that may be potential targets for business recruitment.
Methodology
This report uses pull factor analysis to approximate the number of customers served by a
given retail trade sector. This section describes the methodology and data used to generate the
pull factors. Pull factors build upon the idea of trade area capture, so we begin with a description
of this concept.
Trade area capture gives an estimate of the population served by a local market, e.g.,
Stillwater. It is calculated by dividing the city's total sales by state per capita total sales and
adjusting for income differences between the state and the relevant local area. The specific
equation utilized is:
TAC C =
TS C
TS S PCI C
X
PS PCI S
Where:
TACc = Trade Area Capture by city,
TSc = Total Sales by city,
TSs = Total Sales for the state,
Ps = State Population,
PCIc = Per Capita Income by county, and
2
PCIs = Per Capita Income for the state.
Trade area capture figures incorporate both income and expenditure factors, which may
be influencing total trade trends. An underlying assumption of the trade area capture estimate is
that local tastes and preferences are similar to that of the state as a whole. If a trade area capture
estimate is larger than city population, two explanations are possible: 1) the city is attracting
customers outside its boundaries or 2) residents of the city are spending more than the state
average. Stillwater saw growth in its trade area capture between 2000 and 2007 to 70,210, but
the trade area capture declined slightly in 2008 to 68,851. See Table 1 and Figure 1 for more
information regarding these trends.
Building on this idea of trade area capture, one can estimate the amount of total local
sales by consumers outside of the market by using pull factors. The pull factor is a ratio of the
trade area capture figure to city population, PF C =
TAC C
, where:
PC
PFc=City Pull Factor, and
Pc=City Population.
A pull factor of 1.0 means the city is keeping all the customers from within its boundaries but is
not attracting any from the outside. A pull factor of 1.50 means the city is drawing non-local
customers into the city to shop equal to 50 percent of the city population. A pull factor of less
than 1 means the city is not capturing the shoppers within its boundaries, or they are spending
relatively less than the state average; this is considered leakage of local sales or a sales gap.
Stillwater had a pull factor of 1.466 in 2008, a slight decline from the pull factors earlier in the
decade that were around 1.53. (See Table 2 and Figures 2 and 3present the historical trends for
pull factors, and Figures 2 and 3 compare the Stillwater pull factors to other communities in
Payne County and the average pull factor of communities of Stillwater’s size, respectively.)
Additional discussion of trade area capture and pull factors can be found in the references cited
3
in this report (Barta and Woods; Harris; Stone and McConnon; Hustedde, Shatter, and Pulver).
The Oklahoma Cooperative Extension Service has been conducting pull factor/gap analysis and
sales tax analysis since 1991 (Woods, 1991). When applied to detail sector analysis, as in this
report, pull factors are often called sales gap coefficients; we use these terms interchangeably in
this report.
Sales tax collections by 4-digit SIC code, as reported by the Oklahoma Tax Commission,
were used to compute measures of taxable sales by retail sector. Table 3 presents the historical
sales tax and estimates taxable sales for Stillwater since 1980. Total sales tax collections
exceeded $22 million from more than $640 million in taxable sales in 2008. Taxable sales will
serve as a proxy for sales in a community. Population data were obtained from the Oklahoma
Department of Commerce’s “2007 Population Estimates by Place by County.” Income figures
were taken from Bureau of Economic Analysis estimates for counties. Since similar income data
for cities were not available, county income was used as a proxy. Figure 4 presents nominal and
real taxable sales in Stillwater since 1980. Both measures of taxable sales have increased
steadily since then.
The remainder of this report applies the methodology above to each of the eight retail
sectors (SIC 52-59) for which data is available from the Oklahoma Tax Commission. For each
sector, we present the sales tax collections, estimated taxable sales, and gap coefficients. We
also provide charts comparing the amount of sales across the 4-digit SIC codes for each retail
sector (2-digit SIC code).
4
Table 1
Trade Area Capture, Stillwater, OK, 1980-2008
Year
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008*
(*)
Trade Area Capture
46,093
41,879
47,932
51,169
51,578
53,727
53,741
51,619
51,577
49,222
48,644
50,425
51,014
52,581
54,344
54,753
55,314
56,999
58,796
60,170
59,344
62,873
64,242
65,703
67,539
69,741
70,717
70,210
68,851
Population
38,268
39,350
39,750
39,500
38,800
38,400
37,650
37,500
37,200
36,200
36,659
36,688
37,250
37,644
37,603
38,063
38,141
38,430
38,305
38,444
39,276
40,981
41,818
42,845
43,367
45,674
46,383
46,976
46,976
2007 Per Capita Income and Population Data
5
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Figure 1. Trade Area Capture for Stillwater, OK, 1980-2008
80,000
70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
6
Table 2
Pull Factors for Cities and Towns in Payne County, 1980-2008
Year
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Cushing
1.868
1.599
1.916
1.652
1.642
1.645
1.624
1.454
1.410
1.417
1.462
1.511
1.514
1.493
1.407
1.387
1.347
1.304
1.261
1.231
1.118
1.140
1.227
1.212
1.190
1.293
1.201
1.201
1.229
Glencoe
0.468
0.388
0.446
0.371
0.393
0.533
0.537
0.546
0.502
0.436
0.455
0.433
0.634
0.499
0.460
0.447
0.505
0.462
0.487
0.491
0.453
0.501
0.480
0.465
0.440
0.525
0.366
0.411
0.408
Perkins
0.688
0.638
0.643
0.602
0.629
0.637
0.548
0.524
0.513
0.528
0.649
0.665
0.627
0.675
0.600
0.622
0.628
0.684
0.696
0.738
0.704
0.772
0.802
0.822
0.832
0.968
0.852
0.947
0.884
7
Ripley Stillwater Yale
0.274
0.586
1.204
0.217
0.495
1.064
0.249
0.633
1.206
0.329
0.538
1.295
0.355
0.487
1.329
0.343
0.528
1.399
0.297
0.521
1.427
0.303
0.409
1.376
0.275
0.401
1.386
0.254
0.398
1.360
0.341
0.545
1.327
0.351
0.538
1.374
0.358
0.529
1.370
0.366
0.515
1.397
0.344
0.496
1.445
0.359
0.480
1.438
0.411
0.483
1.450
0.355
0.456
1.483
0.347
0.462
1.535
0.348
0.466
1.565
0.343
0.435
1.511
0.317
0.448
1.534
0.328
0.454
1.536
0.290
0.418
1.534
0.294
0.409
1.557
0.285
0.390
1.527
0.234
0.332
1.525
0.213
0.383
1.495
0.207
0.270
1.466
Figure 2. Pull Factors for Cities and Towns in Payne County,
1980-2008
2.500
2.000
1.500
1.000
0.500
0.000
Cushing
Glencoe
Perkins
8
Ripley
Stillwater
Yale
Figure 3. Pull Factors for Stillwater vs. Other Cities with
Population 25,000-50,000
1.800
1.600
1.400
1.200
1.000
0.800
0.600
0.400
0.200
0.000
Stillwater
25,000-50,000
9
Table 3
Tax Returns, Stillwater, Oklahoma, FY 1980-2008
Year
*1980(2)
Collections
$479,098.99
Tax Rate
2.00%
Retail Sales
$23,954,949.50
*1980(10)
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
$3,772,305.28
$4,868,239.59
$5,720,574.32
$6,271,321.45
$6,784,710.58
$7,271,167.96
$7,145,305.98
$6,861,694.49
$7,061,006.41
$7,235,042.23
$7,479,441.05
$8,083,761.44
$8,384,702.81
$8,780,124.14
$9,614,879.74
$10,117,135.77
$10,717,258.34
$11,330,464.32
$11,848,595.59
$12,703,126.10
$13,545,329.72
$14,451,531.98
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
$125,743,509.33
$162,274,653.00
$190,685,810.67
$209,044,048.33
$226,157,019.33
$242,372,265.33
$238,176,866.00
$228,723,149.67
$235,366,880.33
$241,168,074.33
$249,314,701.67
$269,458,714.67
$279,490,093.67
$292,670,804.67
$320,495,991.33
$337,237,859.00
$357,241,944.67
$377,682,144.00
$394,953,186.33
$423,437,536.67
$451,510,990.67
$481,717,732.67
*2002(5)
$6,101,226.74
3.00%
$203,374,224.67
$9,813,361.72
$17,012,962.84
$17,935,355.80
$18,759,116.91
$20,129,394.51
$21,243,113.26
$22,442,475.17
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
3.50%
$280,381,763.43
$486,084,652.57
$512,438,737.14
$535,974,768.86
$575,125,557.43
$606,946,093.14
$641,213,576.29
(7)
*2002
2003
2004
2005
2006
2007
2008
(*)
Denotes number of months of the fiscal year that sales tax
was collected at the tax rate shown.
10
Figure 4. Estimated Retail Sales for Stillwater, OK, 1980-2008:
Actual and Inflation-Adjusted
$700,000,000.00
$600,000,000.00
$500,000,000.00
$400,000,000.00
$300,000,000.00
$200,000,000.00
$100,000,000.00
$0.00
Actual
Inflation-Adjusted
11
SIC 52 Building Materials, Hardware, Garden Supply, and Mobile Home Dealers
SIC 52 is a sector that is increasingly being dominated by the large home improvement
stores such as Lowe’s and Home Depot. In the past, small hometown hardware stores have been
a relatively stable source of sales tax revenue. Much as the “five and dime” stores of the past
buckled under the competitive pressure of Wal-Mart, the hometown hardware stores are
struggling to compete against the home improvement superstores.
Stillwater, of course, is home to a Lowe’s, and thus reaps the benefits of this large
retailer. Table 4a reports sales tax collections for the City of Stillwater for SIC 52 for fiscal
years 2000 through 2008. SIC 5211, Lumber and Other Building Materials, is clearly the
primary source of revenue in this sector, generally collecting over $1 million. Figure 5 shows
that 5211 represents 89.3% of the total collections for the 52 group.
Table 4b shows these sales tax data converted to gap coefficients. SIC 5211 is a strong
sector in Stillwater, consistently drawing more than double the population of Stillwater.
Hardware stores, SIC 5251, saw a dramatic increase in its gap coefficient, going from serving
only 2/5 of Stillwater’s population to serving 1.54 times Stillwater’s population. Both nurseries
and mobile homes dealers had gap coefficients decline, which is reflective of the declines in
sales tax revenues.
How can sales tax revenues increase while pull factors decline or remain steady? At least
two factors can create this situation. If nothing else changed, but per capita income (PCI) for
Stillwater increased, this would lower the trade area capture and thus lower the pull factor
(because PCI is in the denominator of the trade area equation). Also, if nothing else changed, but
Stillwater’s population increased, this would lower the pull factor (because population is in the
denominator of the pull factor equation). For SIC 5211 and 5231, both factors contributed to the
falling pull factors from 2004 to 2008, for example, even though sales tax collections increased.
12
The pull factor for SIC 5231, Paint, Glass and Wallpaper Stores, continues to be a very
healthy number at 1.959 for FY 2008. Trade area capture calculations are based on average
statewide spending patterns. When average spending patterns are considered, these Stillwater
stores attracted approximately 92,026 average shoppers in FY 2008 which is 1.959 times the
city’s population for that year. This explains why 5231 has such a strong gap coefficient and yet
only represents 4.5% of the city’s collections in this category.
Overall, the sales tax collections for SIC 52 have grown. However, population and per
capita income growth outpaced sales tax revenue growth, leading to small declines in pull factors
for sectors 5211 and 5231. The high growth in sales tax revenues for hardware stores exceeded
these trends, leading to an increased gap coefficient.
13
Table 4a
Sales Tax Collections by 4-Digit Detail for SIC 52
SIC
5211
5231
5251
5261
5271
52
Description
Lumber and Other Building Materials Dealers
Paint, Glass, and Wallpaper Stores
Hardware Stores
Retail Nurseries, Lawn and Garden Supply
Mobile Home Dealers
Group Total
FY 2004
FY 2005
1,358,504.81 1,583,780.63
65,052.23
72,709.88
21,828.71
20,039.27
9,113.36
12,818.80
1,239.50
4,470.90
1,455,738.61 1,693,819.48
FY 2006
1,724,130.63
85,586.83
16,414.39
6,376.12
0.00
1,832,507.97
FY 2007
FY 2008
1,655,582.71 1,818,037.72
88,953.37
93,493.67
60,208.27
124,010.74
3,328.62
1,199.92
0.00
0.00
1,808,072.97 2,036,742.05
Table 4b
Gap Coefficients by 4-Digit Detail for SIC 52
SIC
5211
5231
5251
5261
5271
52
Description
Lumber and Other Building Materials Dealers
Paint, Glass, and Wallpaper Stores
Hardware Stores
Retail Nurseries, Lawn and Garden Supply
Mobile Home Dealers
Group Total
FY 2004
2.325
2.000
0.399
0.424
1.540
2.098
.
14
FY 2005
2.286
1.995
0.326
0.550
4.789
2.078
FY 2006
2.079
1.873
0.243
0.248
0.000
1.890
FY 2007
2.028
1.916
0.813
0.118
0.000
1.870
FY 2008
2.134
1.959
1.538
0.039
0.000
2.011
Figure 5. Total Sales Tax Collections for SIC Code 52, FY 2008
Paint, etc
4.6%
Lawn/Garden
0.1%
Hardware
6.1%
Building Materials
89.3%
15
Mobile Home
0.0%
SIC 53: General Merchandise Stores
The 2-digit SIC Code for General Merchandise stores is dominated by Wal-Mart. With
very few exceptions, towns that have a Wal-Mart store will post a pull factor that is greater than
1.0 for the General Merchandise Stores sector. All Wal-Mart stores, including Supercenters,
report their sales under SIC 5311, Department Stores. This includes their sales of groceries and
apparel.
According to the U.S. Census Bureau, 5311 Department Stores normally having 50
employees or more and have sales of apparel and soft goods combined amounting to 20% or
more of total sales. Merchandise tends to be grouped by department. Based on average
statewide spending patterns, Stillwater’s sector 5311 attracted 106,495 shoppers in FY 2008.
This is 2.267 times the city’s population. According to Table 5a, sales tax collections for 5311
have grown steadily for the years shown. The pull factor, however has declined since FY 2004.
(See Table 5b.) As shown in Figure 6, 5311 Department Stores comprise 93.6% of the FY 2008
sales tax collection for SIC 53 for Stillwater.
Other stores such as Dollar General and Family Dollar would likely report under SIC
5399, General Merchandise Stores (although this has not been confirmed), defined by the U.S.
Census as stores selling commodities covered in the definition for department stores but
normally having less than 50 employees. Sales in this category have steadily grown since FY
2004 as has the pull factor for this sector.
Overall, SIC 53 has performed quite well for the City of Stillwater, with pull factors over
2.0 for FY 2002. These large pull factors are driven by the strong Department Stores of 5311
(Wal-Mart).
16
Table 5a
Sales Tax Collections by 4-Digit Detail for SIC 53
SIC
5311
5331
5399
53
Description
Department Stores
Variety Stores
General Merchandise Stores
Group Total
FY 2004
FY 2005
4,107,876.84 4,255,436.31
1,525.39
54.99
217,761.55
227,921.74
4,327,163.78 4,483,413.04
FY 2006
4,623,697.25
810.55
330,665.72
4,955,173.52
FY 2007
FY 2008
4,697,388.23 5,413,862.05
4,947.01
3,916.07
347,495.88
368,629.26
5,049,831.12 5,786,407.38
Table 5b
Gap Coefficients by 4-Digit Detail for SIC 53
SIC
5311
5331
5399
53
Description
Department Stores
Variety Stores
General Merchandise Stores
Group Total
FY 2004
2.424
0.057
1.061
2.246
17
FY 2005
2.227
0.002
0.959
2.061
FY 2006
2.255
0.028
1.227
2.110
FY 2007
2.084
0.170
1.118
1.947
FY 2008
2.267
0.130
1.134
2.109
Figure 6. Total Sales Tax Collections for SIC Code 53, FY 2008
General
Merchandise
6.4%
Variety Stores
0.1%
Department Stores
93.6%
18
SIC 54: Grocery Stores
The largest 4-digit category in SIC 54 is 5411, Grocery Stores. This category does not
include groceries sold at Wal-Mart but would include grocery sales from most convenience
stores. Figure 7 shows that revenues from 5411 account for about 94.5% of total revenues in
SIC 54. Collections in 5411 declined between 2004 and 2008. (See Table 6a.) Collections for
2008 totaled nearly $1.14 million.
As shown in Table 6b, the 2008 pull factor for 5411 equaled 1.044. Overall for SIC 54,
the pull factor is 1.049 for 2008. People tend to appreciate the convenience of shopping for
groceries close to home, so it is common to find that even very small towns will have pull factors
in the 1.0 to 2.0 range for SIC 54. Given this, it may seem surprising that Stillwater’s SIC 54
pull factor is as small as it is. The explanation for this is that if the Wal-Mart Supercenter in
Stillwater sells large quantities of groceries (and it does), then these sales will be reported in SIC
53, so SIC 54 is less than it ought to be.
While Fruit and Vegetable Markets only represent 0.59 % of total sales tax collections,
this sector has the highest pull factor among food retailers – attracting over three times
Stillwater’s population. Historically, this has been a strong sector, but it was particularly strong
in FY 2007 and 2008.
Retail Bakeries, 5461, also has a strong pull factor—over 1.609 in 2008. Collections in
this category have fluctuated, resulting in the pull factor declining to 1.609. Miscellaneous food
stores show a significant decrease in collections over the last 2 years, and its pull factor fell to
0.975 in 2008. According to the Census, these are establishments primarily engaged in the retail
sale of specialized foods, not elsewhere classified, such as eggs, poultry, health foods, vitamins,
spices, herbs, coffee, and tea.
19
Table 6a
Sales Tax Collections by 4-Digit Detail for SIC 54
SIC
5411
5421
5431
5441
5451
5461
5499
54
Description
Grocery Stores
Meat and Fish Markets
Fruit and Vegetable Markets
Candy, Nut and Confectionary Stores
Dairy Product Stores
Retail Bakeries
Miscellaneous Food Stores
Group Total
FY 2004
FY 2005
1,486,043.26 1,297,120.10
1,112.93
1,339.50
4,388.02
5,343.86
5.47
619.53
137,400.75
75,425.69
24,914.70
39,295.39
72,989.99
76,513.28
1,726,855.12 1,495,657.35
FY 2006
1,218,520.04
1,357.63
4,476.75
2,717.20
2,469.04
21,718.63
80,468.01
1,331,727.30
FY 2007
FY 2008
1,194,162.14 1,141,250.95
1,375.58
1,742.08
6,707.52
5,762.94
2,833.03
4,034.01
2,256.41
2,165.65
24,391.87
26,877.47
25,604.13
25,378.53
1,257,330.68 1,207,211.63
Table 6b
Gap Coefficients by 4-Digit Detail for SIC 54
SIC
5411
5421
5431
5441
5451
5461
5499
54
Description
Grocery Stores
Meat and Fish Markets
Fruit and Vegetable Markets
Candy, Nut and Confectionary Stores
Dairy Product Stores
Retail Bakeries
Miscellaneous Food Stores
Group Total
FY 2004
1.502
0.186
2.417
0.001
2.850
2.283
3.826
1.599
20
FY 2005
1.300
0.269
2.744
0.144
2.548
2.610
3.575
1.392
FY 2006
1.230
0.255
2.163
0.624
1.226
1.453
3.237
1.275
FY 2007
1.170
0.225
3.252
0.618
1.173
1.545
1.044
1.169
FY 2008
1.044
0.270
3.059
0.823
1.153
1.609
0.975
1.049
Figure 7. Total Sales Tax Collections for SIC Code 54, FY 2008
Candy Stores
Fruit and Vegetables 0.3%
0.5%
Dairy
0.2%
Bakeries
2.2%
Meat and Fish
0.1%
Grocery Stores
94.5%
21
Misc. Food Stores
2.1%
SIC 55 Automotive Dealers and Gasoline Service Stations
SIC category 55 is difficult to interpret because motor vehicle and gasoline sales are exempt
from municipal sales tax in Oklahoma. Sales tax, however, is due on accessories, optional
equipment, or parts, which are not attached but are sold as part of the purchase price on the sale of the
motor vehicle. As for gas stations, most of them sell snack items, tires, some auto parts, oil, antifreeze, etc. and these items are subject to sales tax. If, however, over half of a station’s sales are
food/convenience items, the store would be classified as a convenience store and would likely report
under SIC 54. Despite these caveats, there are still several interesting things to note about
Stillwater’s SIC 55.
The 4-digit sector with the largest level of collections is 5531, Auto and Home Supply Stores.
(See Table 7a.) According to the U.S. Census, these are establishments primarily engaged in the
retail sale of auto supplies such as automotive batteries, parts, accessories; and sundry supplies such
as polishes, paint, and decorative items. NAPA and O’Reilly’s would both be examples of this kind
of store. In FY 2008, the 5531 stores collected over $307,000 in sales tax for a 2008 pull factor of
1.061 (See Table 7b). These stores accounted for 62.3% of total collections for 2008 in SIC 55. (See
Figure 8.)
SIC 5511, Motor Vehicle Dealers New and Used, are essentially what we think of as new car
dealers. Again, motor vehicles are not subject to sales tax, but parts and accessories are. Given this,
the 5511 dealers collected over $114,000 in sales tax in FY 2008 for a pull factor of 1.669. The 2008
values are down a bit from 2007, but are still relatively strong. One might assume that this kind of
activity is indicative of these dealers’ success in their primary market of vehicle sales. Their
collections comprised 23.2% of total collections in SIC 55 for 2008.
An incredibly interesting 4-digit sector for Stillwater is 5571, Motorcycle Dealers. Note that
sales tax collections decreased from $60,968 in 2004 to $31,050 in 2008. That is a decrease of
roughly 50%! The pull factor only decreased from 3.620 to 1.923. However, in 2008, Motorcycle
22
Dealers were responsible for 6.3% of total collections in SIC 55. Obviously, there are several
successful motorcycle shops in Stillwater, and, interestingly enough, the Harley Davidson dealership
on South Perkins Road (which has become a destination for leisure bikers) does not contribute to this
growth. That store is outside of the city limits and so does not collect city sales tax.
Gas Service Stations, 5541, have seen sales tax collections and the pull factor both declined
since 2004. (Keep in mind that this probably does not include most convenience stores.) This decline
may be related to high gasoline prices over the last year.
Used Auto Dealers (5521), Boat Dealers (5551), and Recreational Vehicle Dealers (5561)
have not collected any sales tax over the last few years. Obviously there are some Used Auto Dealers
in Stillwater, but apparently they do not sell the accessories and parts items that their new car
counterparts do.
Clearly, SIC 5599, Automotive Dealers Not Elsewhere Classified, experienced a major
decline from 2004 to 2008, with pull factors going from 1.1 down to 0.023.
The Census Bureau
defines these as establishments primarily engaged in the retail sale of new and used automotive
vehicles, utility trailers, and automotive equipment and supplies, not elsewhere classified, such as
snowmobiles, dune buggies, and go-carts. Also included are establishments primarily engaged in the
retail sale of aircraft. Overall, SIC 55 appears to be a relatively stable 2-digit sector, with an overall
pull factor hovering around the 1.0 mark.
23
Table 7a
Sales Tax Collections by 4-Digit Detail for SIC 55
SIC
5511
5521
5531
5541
5551
5561
5571
5599
55
Description
Motor Vehicle Dealers (New and Used)
Motor Vehicle Dealers (Used Only)
Auto and Home Supply Stores
Gasoline Service Stations
Boat Dealers
Recreational Vehicle Dealers
Motorcycle Dealers
Automotive Dealers Not Elsewhere
Classified
Group Total
FY 2004
111,686.23
0.00
235,253.43
60,634.24
0.00
0.00
60,967.80
FY 2005
107,531.50
0.00
287,188.45
45,306.69
0.00
0.00
64,934.96
FY 2006
107,857.45
0.00
314,769.41
32,150.55
0.00
0.00
30,281.97
FY 2007
120,506.36
0.00
346,564.35
42,014.18
41.95
0.00
23,722.77
FY 2008
114,375.32
0.00
307,391.68
40,646.20
23.21
0.00
31,049.72
4,255.87
472,797.57
4,061.71
509,023.31
113.00
485,172.85
79.27
532,928.88
110.41
493,596.54
Table 7b
Gap Coefficients by 4-Digit Detail for SIC 55
SIC
5511
5521
5531
5541
5551
5561
5571
5599
55
Description
Motor Vehicle Dealers (New and Used)
Motor Vehicle Dealers (Used Only)
Auto and Home Supply Stores
Gasoline Service Stations
Boat Dealers
Recreational Vehicle Dealers
Motorcycle Dealers
Automotive Dealers Not Elsewhere
Classified
Group Total
FY 2004
2.168
0.000
1.140
0.928
0.000
0.000
3.620
FY 2005
1.998
0.000
1.261
0.590
0.000
0.000
3.419
FY 2006
1.808
0.000
1.246
0.360
0.000
0.000
2.120
FY 2007
1.893
0.000
1.246
0.422
0.011
0.000
1.651
FY 2008
1.669
0.000
1.061
0.338
0.005
0.000
1.923
1.100
1.343
0.891
1.301
0.024
1.124
0.017
1.130
0.023
0.965
24
Figure 8. Total Sales Tax Collections for SIC Code 55, FY 2008
Motorcycle Dealers
6.3%
Automotive NEC
0.0%
Boat Dealers
0.0%
Gas Stations
8.2%
Auto New and Used
23.2%
Auto and Home Supply
62.3%
25
SIC 56 Apparel and Accessory Stores
Overall, SIC 56 is one in which Stillwater does very well. Frankly, this is a category that
small- to medium-sized towns have difficulty with. It is not uncommon to find that these towns have
very little sales in this category and pull factors less than 0.10. Larger cities, especially those with
malls, tend to perform the best in this category. Given that Stillwater does not have a mall, it posts
pull factors greater than 1 in several sectors, which is a very strong showing.
Family Clothing Stores, SIC 5651, are clearly important to the success of SIC 56. As shown
in Figure 9, Family Clothing Stores account for about 58.3% of the sales in this 2-digit category. As
shown in Table 8a, sales tax collections for 5651 have grown to over $696,000 in 2008. Table 8b
shows that pull factors for 5651 have been greater than 3.0 for all years shown. Old Navy would be a
good example of a Family Clothing Store.
Miscellaneous Apparel Stores (5699) have shown substantial growth over the last four years
with a 2008 pull factor of 9.488. According to the Census Bureau, these are establishments primarily
engaged in the retail sale of specialized lines of apparel and accessories, not elsewhere classified,
such as uniforms, bathing suits, raincoats, riding apparel, sports apparel, umbrellas, wigs, and
toupees. This industry also includes custom tailors primarily engaged in making and selling men's and
women's clothing, except fur apparel. Shoe Stores, sector 5661, collected over $152,000 in FY 2008,
representing about 12.7% of total collections for SIC 56 in 2008. Pull factors for 5661 stay
consistently above the 2.8 range (for the five years shown).
Children’s and Infant’s Wear Stores (5641) tended to have a high pull factor (between 1.6 and
2.74), but this sector realized a significant decline in sales tax collections in 2008. Its pull factor fell
to 0.509 in 2008. Women’s Accessory and Specialty Stores (5632) have grown in sales tax
collections between 2004 and 2008, though the growth has been slower than population and income –
causing the pull factor to decline over this period.
26
Table 8a
Sales Tax Collections by 4-Digit Detail for SIC 56
SIC
5611
5621
5632
5641
5651
5661
5699
56
Description
Men and Boys' Clothing and Furnishings
Stores
Women's Ready to Wear Stores
Women's Accessory and Specialty Stores
Children's and Infant Wear Stores
Family Clothing Stores
Shoe Stores
Miscellaneous Apparel and Accessory Stores
Group Total
FY 2004
FY 2005
FY 2006
0.00
57,026.33
15,029.64
11,687.91
622,364.95
117,556.84
92,342.36
916,008.03
0.00
60,329.38
16,963.17
9,244.49
624,753.86
126,109.56
91,803.14
929,203.60
0.00
58,389.03
20,019.92
10,182.14
612,613.34
129,153.00
79,493.18
909,850.61
FY 2007
FY 2008
0.00
11.02
75,697.07
76,400.79
22,529.20
18,259.28
19,689.33
4,030.22
730,269.85
696,594.23
159,609.47
152,040.81
246,036.10
247,129.72
1,253,831.02 1,194,466.07
Table 8b
Gap Coefficients by 4-Digit Detail for SIC 56
SIC
5611
5621
5632
5641
5651
5661
5699
56
Description
Men and Boys' Clothing and Furnishings
Stores
Women's Ready to Wear Stores
Women's Accessory and Specialty Stores
Children's and Infant Wear Stores
Family Clothing Stores
Shoe Stores
Miscellaneous Apparel and Accessory Stores
Group Total
FY 2004
FY 2005
FY 2006
FY 2007
FY 2008
0.000
1.054
1.911
2.742
4.099
3.076
6.543
3.277
0.000
0.959
1.777
1.883
3.710
3.146
5.211
2.959
0.000
1.030
1.133
1.622
3.218
2.865
3.411
2.590
0.000
1.320
1.093
2.660
3.505
3.198
10.359
3.293
0.001
1.306
0.842
0.509
3.282
2.860
9.488
3.038
27
Figure 9. Total Sales Tax Collections for SIC Code 56, FY 2008
Men's
0.0%
Misc Apparel
20.7%
Women's
6.4%
Women's Accessory
1.5%
Children
0.3%
Shoe Stores
12.7%
Family Clothing
58.3%
28
SIC 57: Furniture, Home Furnishings and Equipment Stores
SIC 57 has realized modest and consistent growth over the last five years. While the
largest category in SIC 57 is 5712, Furniture Stores, with 28.8% of the sales tax collections in
SIC 57 (Figure 10), sector 5735, Record and Pre-recorded Tape Stores, had the highest pull
factor of 2.92. Furniture Stores collected over $263,000 in FY 2008 (Table 9a) and posted a pull
factor of 1.40. (See Table 9b).
Other strong 4-digit sectors of note in SIC 57 include Musical Instrument Stores, 5736,
which posted a pull factor of 1.574 in 2008. Also, Floor Covering Stores, 5713, posted a pull
factor of 1.131 for 2008.
SIC 5731, Radio, Television, and Consumer Electronics Stores, is the third largest sector
in this group by volume of sales tax collections. Sales tax collections in 5731 are nearly
$189,000 in 2008 and account for 20.6% of collections in SIC 57. The pull factor for 5731,
however, is a surprising low 0.82 for 2008. The highest pull factor shown for 5731 was in 2007
at 0.88. Stillwater appears to have retail leakage in the market for consumer electronics. One
might speculate that large stores such as Best Buy and Ultimate Electronics (located primarily in
Oklahoma City and Tulsa) are pulling customers from Stillwater.
29
SIC
5712
5713
5714
5719
5722
5731
5734
5735
5736
57
SIC
5712
5713
5714
5719
5722
5731
5734
5735
5736
57
Table 9a
Sales Tax Collections by 4-Digit Detail for SIC 57
Description
FY 2004
FY 2005
FY 2006
Furniture Stores
192,800.22 229,839.57
248,287.78
Floor Covering Stores
52,606.95
57,523.03
45,206.83
Drapery, Curtain and Upholstery Stores
476.57
523.93
344.14
Misc. Home Furnishings Stores
11,886.46
8,527.01
12,819.90
Household Appliance Stores
47,588.03
49,785.91
62,990.05
Radio, Television and Consumer
Electronics
99,570.06
98,468.69
146,907.52
Computer and Computer Software Stores
73,483.36 101,195.39
99,340.24
Record and Prerecorded Tape Stores
200,113.33 194,526.68
215,649.48
Musical Instrument Stores
12,703.81
15,989.62
17,751.15
Group Total
691,228.79 756,379.83
849,297.09
Table 9b
Gap Coefficients by 4-Digit Detail for SIC 57
Description
FY 2004
FY 2005
FY 2006
Furniture Stores
1.351
1.464
1.413
Floor Covering Stores
1.038
1.026
0.727
Drapery, Curtain and Upholstery Stores
0.150
0.149
0.087
Misc. Home Furnishings Stores
0.536
0.356
0.434
Household Appliance Stores
0.615
0.690
0.688
Radio, Television and Consumer
Electronics
0.698
0.639
0.801
Computer and Computer Software Stores
0.775
1.106
0.960
Record and Prerecorded Tape Stores
8.946
8.557
9.167
Musical Instrument Stores
1.540
1.608
1.560
Group Total
1.225
1.280
1.240
30
FY 2007
249,500.85
42,386.65
2,275.71
14,044.11
62,062.68
FY 2008
263,065.64
75,435.09
409.56
14,943.74
61,868.49
181,619.31
72,539.29
214,786.47
17,524.32
856,739.39
188,708.86
86,886.14
205,188.12
18,454.03
914,959.67
FY 2007
1.345
0.652
0.540
0.426
0.591
FY 2008
1.400
1.131
0.105
0.428
0.574
0.880
0.639
8.425
1.485
1.143
0.820
0.750
7.820
1.574
1.165
Figure 10. Total Sales Tax Collections for SIC Code 57, FY 2008
Computers
9.5%
Consumer
Electronics
20.6%
Household
Appliances
6.8%
Record Stores
22.4%
Misc. Home
Furnishings
1.6%
Drapery
0.0%
Floor Covering
8.2%
Furniture
28.8%
31
Musical
Instruments
2.0%
SIC 58 Eating and Drinking Places
SIC 58 is a straightforward sector. It contains only two 4-digit sectors: 5812, Eating
Places and 5813, Drinking Places. For FY 2004, 89.2% of total sales tax collections for SIC 58
are attributed to 5812, Eating Places (Figure 11). These restaurants collected nearly $2.8 million
in sales taxes in FY 2008. Bars collected about $335,000. (See Table 10a.) Overall, SIC 58
reports strong and steady pull factors for the five years shown, 1.988 for 2008. The restaurants’
pull factor for 2008 equals a healthy 1.863, while the bars’ have a 2008 pull factor that is very
high at 4.452. (See Table 10b.) One might speculate that the large student population influences
the pull factor for 5813.
32
Table 10a
Sales Tax Collections by 4-Digit Detail for SIC 58
SIC
5812
5813
58
Description
Eating Places
Drinking Places
Group Total
FY 2004
FY 2005
1,794,734.41 2,078,685.82
334,111.43
312,288.28
2,128,845.84 2,390,974.10
FY 2006
2,488,937.85
301,277.56
2,790,215.41
FY 2007
FY 2008
2,600,213.71 2,769,659.54
344,169.05
335,221.95
2,944,382.76 3,104,881.49
Table 10b
Gap Coefficients by 4-Digit Detail for SIC 58
SIC
5812
5813
58
Description
Eating Places
Drinking Places
Group Total
FY 2004
1.894
5.605
2.114
33
FY 2005
1.869
4.800
2.031
FY 2006
1.949
4.462
2.076
FY 2007
1.900
4.723
2.043
FY 2008
1.863
4.452
1.988
Figure 11. Total Sales Tax Collections for SIC Code 58, FY 2008
Drinking Places
10.8%
Eating Places
89.2%
34
SIC 59: Miscellaneous Retail
SIC 59 has the most sub-sectors of the retail sectors. SIC 59 collected total sales tax of
over $2.2 million in 2008 (Table 11a) and posted a pull factor of 2.044 (Table 11b). The types of
businesses that are a part of SIC 59 are quite often those that are located in the downtown
business district of a community. It includes Drug Stores, Antique Stores, Jewelry Stores,
Florists, and Gift Shops. Many times, these are the businesses that struggle to compete with the
retail superstores. Not many communities in Oklahoma can boast of a pull factor of over 1.9 in
SIC 59.
For Stillwater, the largest collector of sales tax in SIC 59 is 5942, Book Stores, which
collected more than $526,000 of taxes in 2008. The 2008 pull factor for Book Stores is 8.537.
This is unusually high, but certainly reflects the fact that university students purchase their
textbooks in Stillwater every semester (at least for the most part). Collections from the Book
Stores account for 23.7% of total collections for SIC 59.
Miscellaneous Retail Stores, 5999, are the second largest collectors of sales tax for SIC
59, collecting over $400,000 of taxes in 2008, but it posted a pull factor of only 1.683. This
sector includes such stores as art galleries, sign shops, cosmetic stores, hearing aid dealers, pet
food and pet shops. Several other 4-digit sectors posted pull factors greater than 1.0 for 2004,
including Drug and Proprietary Stores, Liquor Stores, Used Merchandise Stores, Jewelry Stores,
Hobby, Toy and Game Shops, Florists, Optical Goods Stores, and Miscellaneous Retail Stores
Not Elsewhere Classified.
Two other sectors stand out for their high pull factors. Direct Selling Establishments
posted a pull factor of 2.032. The Census defines these as establishments primarily engaged in
selling merchandise by house-to-house canvass, by party plan, by telephone, or from trucks or
wagons or other temporary locations. Schwann Foods and Avon are examples of a direct selling
establishments. News Dealers and News Stands posted a pull factor of 4.72. The Census defines
35
these as establishments primarily engaged in the retail sale of newspapers, magazines, and other
periodicals.
36
SIC
5912
5921
5932
5941
5942
5943
5944
5945
5946
5947
5948
5949
5961
5962
5963
5983
5984
5989
5992
5993
5994
5995
5999
59
Table 11a
Sales Tax Collections by 4-Digit Detail for SIC 59
Description
FY 2004
FY 2005
FY 2006
Drug Stores and Proprietary Stores
201,570.14
215,009.97
226,699.77
Liquor Stores
115,917.50
172,411.55
232,717.87
Used Merchandise Stores
71,496.66
72,724.93
73,076.57
Sporting Goods Stores and Bicycle Shops
65,899.93
84,559.63
101,259.25
Book Stores
462,958.36
480,591.03
516,522.98
Stationary Stores
249,934.98
261,974.54
277,201.26
Jewelry Stores
87,532.10
78,179.86
77,105.82
Hobby, Toy, and Game Shops
121,818.32
147,655.26
141,181.13
Camera and Photographic Supply Stores
49.52
499.47
7,282.35
Gift, Novelty and Souvenir Shops
39,873.79
43,291.82
42,847.81
Luggage and Leather Goods Stores
133.56
160.88
86.00
Sewing, Needlework and Piece Good Stores
2,192.14
6,363.24
6,191.31
Mail Order Houses
404.90
409.93
797.26
Automatic Merchandising Machine
Operators
138.34
418.39
163.84
Direct Selling Establishments
36,294.27
40,229.73
35,725.50
Fuel Oil Dealers
0.00
0.00
0.00
Liquefied Petroleum Gas (Bottled Gas)
Dealers
6,394.17
7,343.59
4,064.10
Fuel Dealers, NEC
0.00
0.00
0.00
Florists
51,820.17
38,655.66
34,943.68
Tobacco Stores and Stands
20,579.12
13,391.64
0.00
News Dealers and News Stands
6,524.42
5,904.05
5,955.90
Optical Goods Stores
14,687.60
16,493.69
19,198.54
Miscellaneous Retail Stores, NEC
192,686.52
160,897.53
74,892.84
Group Total
1,748,906.51 1,847,166.39 1,877,913.78
37
FY 2007
231,877.33
198,777.41
79,995.63
93,360.57
508,501.10
283,607.11
73,802.21
142,039.86
-2,767.36
45,886.89
79.46
3,976.54
616.84
FY 2008
234,806.56
209,044.65
97,129.85
100,278.78
526,803.97
269,047.53
73,032.63
140,892.06
172.49
50,647.96
92.90
3,601.93
236.11
561.82
36,621.24
0.00
752.76
33,282.04
0.00
4,813.03
5,585.22
0.00
0.00
32,359.69
47,215.66
0.00
34.58
5,975.10
6,270.75
20,650.46
23,014.05
338,326.79
403,723.39
2,099,061.72 2,225,665.87
SIC
5912
5921
5932
5941
5942
5943
5944
5945
5946
5947
5948
5949
5961
5962
5963
5983
5984
5989
5992
5993
5994
5995
5999
59
Table 11b
Gap Coefficients by 4-Digit Detail for SIC 59
Description
FY 2004
FY 2005
FY 2006
Drug Stores and Proprietary Stores
1.781
1.759
1.664
Liquor Stores
1.745
2.205
2.591
Used Merchandise Stores
1.450
1.356
1.261
Sporting Goods Stores and Bicycle Shops
0.999
1.102
1.090
Book Stores
8.746
7.799
8.518
Stationary Stores
4.807
4.318
4.053
Jewelry Stores
1.810
1.441
1.316
Hobby, Toy, and Game Shops
3.604
4.401
3.763
Camera and Photographic Supply Stores
0.011
0.120
1.653
Gift, Novelty and Souvenir Shops
0.920
0.903
0.927
Luggage and Leather Goods Stores
0.050
0.060
0.024
Sewing, Needlework and Piece Good Stores
0.151
0.424
0.384
Mail Order Houses
0.197
0.193
0.235
Automatic Merchandising Machine
Operators
0.047
0.140
0.070
Direct Selling Establishments
3.247
2.984
2.376
Fuel Oil Dealers
0.000
0.000
0.000
Liquefied Petroleum Gas (Bottled Gas)
Dealers
1.038
0.965
0.438
Fuel Dealers, NEC
0.000
0.000
0.000
Florists
1.951
1.124
1.274
Tobacco Stores and Stands
2.263
2.143
0.000
News Dealers and News Stands
7.120
6.660
5.003
Optical Goods Stores
1.030
1.122
1.118
Miscellaneous Retail Stores, NEC
1.415
1.172
0.321
Group Total
2.312
2.222
1.909
38
FY 2007
1.546
1.940
1.364
0.856
8.243
3.735
1.172
3.447
-0.626
0.917
0.017
0.244
0.202
FY 2008
1.415
1.958
1.642
0.894
8.537
3.617
1.189
3.264
0.041
0.936
0.018
0.230
0.240
0.194
2.165
0.000
0.232
2.032
0.000
0.516
0.000
1.131
0.000
4.725
1.211
1.708
2.063
0.510
0.000
1.640
0.019
4.720
1.294
1.683
2.044
Figure 12. Total Sales Tax Collections for SIC Code 59, FY 2008
Florists Newsstands Optical Goods
Liquified Petroleum
0.3%
1.0%
2.1%
0.3%
Direct Tobacco
Mail Order Houses
Selling
0.0%
0.0%
1.5%
Mis. Retail Stores NEC
18.1%
Sewing/Needlework
0.2%
Luggage Stores
0.0%
Gift Shops
2.3%
Camera/Photography
Stores
0.0%
Drug Stores
10.6%
Hobby/Toy Shops
6.3%
Liquor Stores
9.4%
Jewelry Stores
3.3%
Stationary Stores
12.1%
Book Stores
23.7%
Used Merchandise
4.4%
Sporting
Goods/Bicycle Shops
4.5%
39
Additional Remarks
In general, the City of Stillwater has a very strong retail market, with an overall market pull
factor of about 1.65. Obviously, some types of businesses do better than others, and there is
always some room for improvement. Furthermore, no city or town can reasonably expect to
curtail all retail leakages. Shoppers are constantly drawn to larger markets. Even so, the
Stillwater market has a wide range of successful retail establishments from restaurants to hobby
shops to family clothing stores. Some of the strongest 4-digit sectors for Stillwater for 2008, in
terms of high gap coefficients, include:





5699 Misc. Apparel and Accessory Stores: current PF = 9.488
5942 Book Stores: current PF = 8.537
5735 Record and Prerecorded Tape Stores: current PF = 7.820
5994 News Dealers and News Stands: current PF = 4.720
5813 Drinking Places: current PF = 4.452
Sectors for which retail leakages from Stillwater occurred include:





5714 Drapery, Curtain and Upholstery Stores: current PF = 0.105
5311 Variety Stores: current PF = 0.130
5949 Sewing, Needlework, and Piece Good Stores PF = 0.230
5421 Meat and Fish Markets: current PF = 0.270
5719 Misc. Home Furnishings Stores: current PF = 0.428
40
REFERENCES
Barta, S.D. and M.D. Woods. Gap Analysis as a Tool for Community Economic Development.
WF 917, Oklahoma Cooperative Extension Service, Oklahoma State University,
<http://agweb.okstate.edu/pearl/agecon/resource/wf-917.pdf>, 2000.
Hustedde, R., R. Shatter, and G. Pulver, Community Economic Analysis: A How To Manual.
Ames, Iowa. North Central Regional Center for Rural Development, 1984.
Oklahoma Department of Commerce. “2007 Oklahoma Population Estimates by Place by
County.” Released July 10, 2008.
http://staging.okcommerce.gov/test1/dmdocuments/2007_Oklahoma_Population_Estimat
es_by_Place_by_County_1407082493.xls; downloaded 9/10/08, 3:45pm
Oklahoma Tax Commission City Sales Tax Collections By SIC Code Returned to Cities and
Towns in Fiscal Year, 2000 to 2008. (Fiscal Year End-June 30)
Stone, K. and J.C. McConnon, Jr. "Trade Area Analysis Extension Program: A Catalyst for
Community Development," Proceedings of Realizing Your Potential as an Agricultural
Economist in Extension. Ithaca, New York, August 1984.
United States Department of Commerce, Bureau of Economic Analysis. "Personal Income by
Major Source and Earnings by Major Industry," Regional Economic Information System,
1969-2006. Version 4.0.4
Woods, Mike D. Retail Sales Analysis in Oklahoma By County, 1977, 1982, 1987. Bulletin B801, Agricultural Experiment Station, Oklahoma State University, October 1991.
41