The top 25 generate 56 percent of Manhattan Beach's sales tax. Moe noted that in the past there were only 10 businesses that generated half of Manhattan Beach's sales tax, so this array of businesses represents a new diversification.

"It's important you spend your money in Manhattan Beach, because we get one percent of the sales tax back here in the city and we use it to pay for police, fire, paramedics, and so on," said Moe.

Note: According to city staff members, hotels pay Transient Occupancy Tax on their main product (the rental of rooms), not sales tax; therefore, although they produce a high amount of taxable revenue, they do not produce a significant amount of sales, thus they are not a top 25 sales tax producer.