Big Bear, Ca, September 7, 2011, 3:00pm –The City of Big Bear Lake has released its first quarter sales tax update andits second quarter transient occupancy tax report for 2011.  The first quarter which is from January to March saw a 7% decrease in sales revenue in the City of Big Bear Lake.  According to the City, the majority of decreased sales can be attributed to major road closures due to the heavy rains that negatively impacted restaurants and hotels.  Some of the top local producers of sales tax in the area in the first quarter include: Snow Summit, Riffenburgh Lumber, Sonora Cantina, Moonridge Fuel, and the Peppercorn Grill.  While Big Bear itself was down in sales for the first quarter, the County of San Bernardino and State of California as a whole were both up by 10% for the County and8% for the state. In the second quarter of 2011, which is from April to June, the Transient Occupancy Tax, which applies to lodges, hotels, reservation services, camps, andprivate home rentals saw an 11% increase in revenue from last year’s second quarter.  Although sales tax revenues were down in the first quarter, according to Kelly Ent of the City’s Financial Department the results from the 2nd quarter TOT collections indicate a stronger economy for Big Bear is Developing.