closeup of court building

A photo illustration by The Business Journal's Cecilia Lopez uses a photograph of the Fresno County Courthouse by Matthew Field, via Wikimedia Commons (CC BY-SA 3.0), to accompany this recurring public records feature highlighting recent tax liens, ABC licenses and other business filings.

published on July 7, 2026 - 10:50 AM
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Several businesses in Fresno and the Central Valley were hit with sizable state tax liens in the latest public filings, including one exceeding $120,000.

Among the largest state tax liens filed were Pearl B-Star Inc. (parent company of Lin’s Fusion) for $120,001.46, Godfather Logistics Inc. for $79,771.45, District 5 Culture Store Corp. (Culture Cannabis Club) for $73,502.34 and O-Iza Inc. for $64,285.

Other recent filings included a mix of smaller state and federal tax liens involving businesses and individuals throughout the region.

The Business Journal publishes these filings as part of its regular public records coverage. Tax liens are legal claims filed by government agencies for unpaid tax obligations and do not necessarily reflect the current financial status of the businesses or individuals listed below.

Largest recent lien filings

State tax liens

  • Pearl B-Star Inc. (Fresno) — $120,001.46
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  • Godfather Logistics Inc. (Fresno) — $79,771.45
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  • District 5 Culture Store Corp. (Fresno) — $73,502.34
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  • O-Iza Inc. (Fresno) — $64,285.00
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  • Low Price Liquidation Inc. (Fresno) — $17,811.82
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  • Thor Investigative Services Inc. (Clovis) — $15,996.59
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  • Fried or Boiled Seafood Inc. (Fresno) — $15,255.90
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  • Guadalajara Mex Grill Inc. (Fresno) — $11,870.16
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  • Urban Cable Inc. (Fresno) — $11,632.51
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  • Royal Food Supply LLC (Fresno) — $9,779.76

Federal tax liens

  • Potential Electric Inc. (Fresno) — $25,228.11
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  • Advanced Design General (Fresno) — $23,726.59

FAQs

What is a tax lien?

A tax lien is a legal claim filed by a government agency against a taxpayer for unpaid taxes.

Where do these tax lien records come from?

The information is compiled from publicly available state and federal tax lien filings.

Does a tax lien mean someone still owes money?

Not necessarily. Liens are public records filed at a point in time, and the status of the obligation may change after filing.

How often does The Business Journal publish tax liens?

The Business Journal publishes tax lien filings as part of its regular public records coverage.

Why are tax liens published?

Tax liens are public records that provide transparency about legal claims filed for unpaid tax obligations.

Why it matters

Tax liens offer insight into the financial challenges facing businesses and individuals across the Central Valley. They are one of several public records The Business Journal tracks to help readers monitor local business activity and economic trends.


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