(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              3RD QUARTER, 1995
__________________________________________________________________________________________
__________________________________________________________________________________________

  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
__________________________________________________________________________________________

AGRICULTURE, FORESTRY AND FISHING..........     468,727,722      407,483,345     3,521,408
  AGRICULTURAL SERVICES 07.................     296,422,872      285,860,536     2,747,950
  FORESTRY 08..............................      54,865,223       51,068,806       393,576
  FISHING 09...............................      52,406,925       16,049,338       106,766
  OTHER AGRICULTURE........................      65,032,702       54,504,665       273,116
MINING AND QUARRYING.......................      69,750,216       67,477,035       371,258
  METAL MINING 10..........................      11,722,060       11,551,366        59,601
  SAND AND GRAVEL 144......................      14,957,159       14,899,235        78,742
  OTHER MINING AND QUARRYING...............      43,070,997       41,026,434       232,915
CONTRACT CONSTRUCTION......................   4,741,018,351    4,265,234,164    21,693,755
  GENERAL BUILDING CONTRACTORS 15..........   1,891,713,199    1,725,203,940     8,539,767
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     689,121,332      631,881,943     3,332,103
  SPECIAL TRADE CONTRACTORS 17.............   2,160,183,820    1,908,148,281     9,821,885
    PLUMBING AND HEATING 171...............     422,501,061      387,897,974     2,012,236
    ELECTRICAL 173.........................     398,809,239      377,093,367     1,980,639
    MASONRY 174............................     213,128,980      199,102,953       992,557
    OTHER TRADE CONTRACTORS................   1,125,744,540      944,053,987     4,836,453
MANUFACTURING..............................  14,736,314,092   12,964,695,438    67,889,366
  FOOD PRODUCTS 20.........................   2,152,137,359    1,818,991,750     7,159,153
    MEAT PRODUCTS 201......................     396,176,253      377,032,305       616,822
    DAIRY PRODUCTS 202.....................     270,559,765      255,091,693     1,225,233
    CANNING AND PRESERVING 203.............     432,997,936      407,424,677     1,632,967
    GRAIN MILL PRODUCTS 204................     166,020,050      158,648,243       749,147
    BAKERY PRODUCTS 205....................     103,232,536       90,428,842       456,185
    CONFECTIONERY PRODUCTS 206.............      22,755,006       15,029,848        73,424
    BEVERAGES 208..........................     251,791,255      190,520,530       976,245
    MISCELLANEOUS FOOD PRODUCTS............     508,604,558      324,815,612     1,429,130
  APPAREL AND TEXTILES 22, 23..............     142,267,233       97,886,209       496,144
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      45,634,312       32,738,013       166,349
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      11,242,581        8,775,543        44,332
    OTHER APPAREL AND TEXTILES.............      85,390,340       56,372,653       285,463
  LUMBER AND WOOD PRODUCTS 24..............   2,184,189,703    1,867,696,165     9,882,646
    LOGGING CAMPS AND CONTRACTORS 241......     524,516,123      330,367,963     1,746,116
    SAWMILLS AND PLANING MILLS 242.........     905,886,774      871,436,010     4,722,456
    OTHER WOOD PRODUCTS....................     753,786,806      665,892,192     3,414,074
  FURNITURE AND FIXTURES 25................      80,562,576       65,862,704       342,597
    HOUSEHOLD FURNITURE 251................      30,737,854       24,774,163       124,886
    OTHER FURNITURE AND FIXTURES...........      49,824,722       41,088,541       217,711
  PAPER AND ALLIED PRODUCTS 26.............     954,685,296      868,573,104     4,422,731
    PULP/PAPER MILLS 261, 262, 263.........     766,874,534      699,388,676     3,559,148
    PAPERBOARD CONTAINERS 265..............      76,546,701       70,571,060       361,006
    CONVERTED PAPER PRODUCTS 267...........     111,264,061       98,613,368       502,577
  PRINTING, PUBLISHING, ETC. 27............     691,702,165      597,709,814     4,276,269
    NEWSPAPERS 271.........................     247,614,953      203,501,665     1,047,742
    PERIODICALS AND BOOKS 272-274..........     198,244,301      170,059,653     2,089,837
    COMMERCIAL PRINTING 275................     228,116,548      208,873,596     1,052,789
    OTHER PRINTING.........................      17,726,363       15,274,900        85,901
  CHEMICALS AND ALLIED PRODUCTS 28.........     343,189,910      306,290,041     1,596,233
    CHEMICALS AND PLASTICS 281, 282........     148,432,483      124,917,148       649,307
    DRUGS 283..............................      10,612,440       10,188,813        51,330
    OTHER CHEMICAL PRODUCTS 284-289........     184,144,987      171,184,080       895,596
  PETROLEUM REFINING 29....................     128,069,063      108,876,159       546,831
  RUBBER AND PLASTICS PRODUCTS 30..........     197,408,449      168,785,266       856,317
  LEATHER AND LEATHER PRODUCTS 31..........      17,267,075        5,180,638        28,538
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     335,779,342      277,890,783     1,409,760
  PRIMARY METAL INDUSTRIES 33..............     982,936,094      900,292,441     4,571,891
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     146,431,785      125,482,638       634,439
    PRIMARY SMELTING/NONFERR0US METALS 333.     490,692,023      488,357,786     2,472,286
    FOUNDRIES, NONFERROUS METALS 334-339...     345,812,286      286,452,017     1,465,166
  FABRICATED METAL PRODUCTS 34.............     419,259,408      357,397,793     1,808,027
    CANS 341...............................      73,546,697       72,312,640       365,902
    STRUCTURAL PRODUCTS 344................     168,242,292      139,219,946       700,011
    OTHER FABRICATED METAL PRODUCTS........     177,470,419      145,865,207       742,114
  MACHINERY, EXCEPT ELECTRIC 35............     646,347,683      526,223,446     2,863,518
    FARM MACHINERY AND EQUIPMENT 352.......       6,510,955        5,532,255        27,996
    CONSTRUCTION & HANDLING EQUIPMENT 353..      72,359,446       64,927,844       356,460
    SPECIAL INDUSTRIAL MACHINERY 355.......     115,134,119       94,254,423       487,490
    OTHER MACHINERY........................     452,343,163      361,508,924     1,991,572
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     657,216,189      631,761,980     3,230,195
  TRANSPORTATION EQUIPMENT 37..............   4,249,262,901    3,894,820,848    21,985,673
    MOTOR VEHICLES AND EQUIPMENT 371.......      56,230,740       48,872,908       246,680
    AIRCRAFT AND PARTS 372.................   3,683,124,210    3,377,785,145    19,298,107

                                                 56


                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              3RD QUARTER, 1995
__________________________________________________________________________________________
__________________________________________________________________________________________

  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
__________________________________________________________________________________________

    SHIP AND BOAT BUILDINGS 373............     159,619,169      131,517,787       666,118
    OTHER TRANSPORTATION EQUIPMENT 374-379.     350,288,782      336,645,008     1,774,768
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     383,329,929      334,716,562     1,719,647
  MISCELLANEOUS MANUFACTURING 39...........     170,703,717      135,739,735       693,196
TRANSPORTATION AND ALLIED SERVICES.........     902,433,633      700,871,308     5,681,079
  RAILROADS 40.............................      19,360,637       19,274,276       201,604
  LOCAL AND SUBURBAN TRANSIT 41............      36,883,079       26,036,520       495,063
  MOTOR FREIGHT AND WAREHOUSING 42.........     292,620,655      239,330,460     1,858,293
  WATER TRANSPORTATION 44..................     241,041,563      177,930,331     1,291,757
  AIR TRANSPORTATION SERVICES 45...........      96,626,968       77,145,721       598,861
  TRANSPORTATION SERVICES 46, 47...........     215,900,731      161,154,000     1,235,501
COMMUNICATION AND UTILITIES................   2,054,059,151    1,807,080,599    16,661,466
  COMMUNICATION 48.........................   1,427,649,238    1,225,190,683     8,960,041
  ELECTRIC COMPANIES 491...................      55,707,475       55,682,284       671,223
  GAS COMPANIES 492........................       1,942,241        1,879,518        27,859
  WATER COMPANIES 494......................      62,032,344       57,461,551     1,100,840
  OTHER UTILITIES..........................     506,727,853      466,866,563     5,901,503
WHOLESALE TRADE............................  20,537,353,785   14,824,459,465    73,963,584
  DURABLE GOODS 50.........................  10,454,029,015    7,202,657,801    37,740,763
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,522,468,153    1,266,910,148     6,501,215
    FURNITURE AND HOME FURNISHINGS 502.....     318,021,047      271,654,696     1,394,761
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,023,679,573      792,061,844     4,024,706
    SPORTING, RECREATIONAL EQUIPMENT 504...   2,285,148,308    1,295,648,178     6,897,366
    ELECTRICAL GOODS 506...................   1,594,013,253    1,131,172,901     6,172,824
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     520,150,791      413,735,660     2,158,384
    MACHINERY AND EQUIPMENT 508............   1,894,122,117    1,428,072,675     7,315,920
    OTHER WHOLESALERS 505, 509.............   1,296,425,773      603,401,699     3,275,587
  NONDURABLE GOODS 51......................  10,083,324,770    7,621,801,664    36,222,821
    PAPER AND PAPER PRODUCTS 511...........     704,572,956      600,575,783     3,067,872
    DRUGS AND SUNDRIES 512.................     736,724,180      658,132,860     3,370,274
    APPAREL, PIECE GOODS AND NOTIONS 513...     392,801,290      230,981,287     1,219,499
    GROCERIES AND RELATED PRODUCTS 514.....   3,068,069,105    1,845,716,153     9,461,364
    FARM-PRODUCT RAW MATERIALS 515.........     670,525,443      563,458,671       491,022
    CHEMICALS AND ALLIED PRODUCTS 516......     619,153,606      562,823,968     2,851,122
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,271,751,992    1,917,845,494     9,755,700
    MISCELLANEOUS NONDURABLE GOODS.........   1,619,726,198    1,242,267,448     6,005,968
RETAIL TRADE...............................  15,278,325,300   13,616,662,821    68,951,364
  BLDG. MATERIALS, HARDWARE 52.............   1,203,187,650    1,121,891,294     5,402,471
    LUMBER AND BLDG. MATERIALS 521.........     586,443,185      525,313,651     2,587,289
    PAINT, GLASS, WALLPAPER 523............      80,756,781       78,039,305       382,040
    HARDWARE STORES 525....................     353,138,887      345,010,630     1,541,990
    NURSERIES, GARDEN SUPPLIES 526.........      65,031,605       61,589,628       336,486
    MOBILE HOME DEALERS 527................     117,817,192      111,938,080       554,666
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,436,645,224    1,401,892,991     6,880,096
    DEPARTMENT STORES 531..................     817,795,223      787,889,943     3,830,546
    VARIETY STORES 533.....................     433,750,538      431,938,305     2,173,263
    OTHER GENERAL MERCHANDISE..............     185,099,463      182,064,743       876,287
  FOOD STORES 54...........................   3,033,035,066    2,874,364,704    13,934,655
    GROCERY STORES 541.....................   2,819,556,967    2,699,878,833    13,102,032
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      99,453,253       70,908,782       293,705
    CANDY, NUT AND CONFECTIONERY 544.......      12,051,202       11,462,319        58,018
    DAIRY PRODUCTS 545.....................       7,638,697        6,725,682        52,842
    BAKERIES 546...........................      35,117,245       34,141,524       170,128
    OTHER FOOD STORES 549..................      59,217,702       51,247,564       257,930
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   3,939,112,086    3,538,852,222    17,838,752
    AUTO DEALERS (NEW & USED) 551, 552.....   2,420,179,287    2,321,983,937    11,765,225
    ACCESSORY DEALERS 553..................     353,373,983      323,666,736     1,628,747
    SERVICE STATIONS 554...................     824,480,243      625,694,013     3,058,554
    MARINE, AIRCRAFT, ETC..................     341,078,573      267,507,536     1,386,226
  APPAREL AND ACCESSORIES 56...............     821,341,357      512,771,768     2,517,834
    CLOTHING 561-565.......................     670,982,465      380,615,183     1,869,756
    SHOES 566..............................      72,866,910       71,170,126       346,415
    OTHER ACCESSORIES 569..................      77,491,982       60,986,459       301,663
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,344,736,513    1,071,853,314     5,998,181
    FURNITURE 571..........................     395,183,291      358,036,821     1,801,114
    APPLIANCES 572.........................     131,522,433      123,181,361       599,017
    ELECTRONICS/MUSIC STORES 573 ..........     818,030,789      590,635,132     3,598,050
  EATING AND DRINKING PLACES 58............   1,401,554,700    1,356,609,488     7,216,927
  MISCELLANEOUS RETAIL 59..................   2,098,712,704    1,738,427,040     9,162,448
    DRUG STORES 591........................     459,616,293      427,629,684     2,070,570

                                                 57


(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              3RD QUARTER, 1995
__________________________________________________________________________________________
__________________________________________________________________________________________

  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
__________________________________________________________________________________________

    MISCELLANEOUS SHOPPING GOODS 594.......     722,316,901      579,740,407     2,900,699
    NONSTORE RETAILERS 596.................     251,080,786      174,289,846     1,107,019
    FUEL AND ICE 598.......................     115,363,757       95,256,943       480,022
    OTHER RETAIL STORES....................     550,334,967      461,510,160     2,604,138
FINANCE, INSURANCE AND REAL ESTATE.........   3,572,800,073    2,502,868,632    37,892,678
  FINANCE 60-62............................   2,492,539,603    1,626,400,883    25,864,455
  INSURANCE 63-64..........................     510,443,163      343,270,709     3,373,244
  REAL ESTATE 65-66........................     470,190,873      457,136,814     7,914,384
  OTHER FINANCE 67.........................      99,626,434       76,060,226       740,595
SERVICES AND OTHER BUSINESS................  11,294,508,315    9,376,409,368   125,569,466
  HOTELS, MOTELS, ETC. 70..................     404,645,932      398,902,755     2,302,241
  PERSONAL SERVICES 72.....................     274,350,381      266,330,576     2,961,584
    LAUNDRIES, CLEANERS 721................     114,041,999      110,774,332       740,037
    PHOTOGRAPHIC STUDIOS 722...............      26,373,270       25,557,054       183,067
    BARBER AND BEAUTY SHOPS 723, 724.......      80,643,234       80,086,868     1,455,064
    FUNERAL SERVICES 726...................      22,413,322       22,011,039       312,326
    OTHER PERSONAL SERVICES................      30,878,556       27,901,283       271,090
  BUSINESS SERVICES 73.....................   3,951,816,950    3,080,602,256    31,854,038
    ADVERTISING 731........................     118,731,661       94,897,636     1,528,395
    CREDIT AND COLLECTION AGENCIES 732.....      28,346,322       27,249,052       474,953
    SERVICES TO DWELLINGS AND BLDGS. 734...     107,297,827       99,474,675     1,504,258
    COMPUTER SERVICES 737 .................   1,853,358,916    1,402,719,931    14,328,606
    OTHER BUSINESS SERVICES................   1,844,082,224    1,456,260,962    14,017,826
  AUTOMOTIVE REPAIR, SERVICES 75...........     744,327,180      707,234,725     3,573,278
    RENTAL AND LEASING 751.................     310,332,027      296,086,925     1,476,786
    REPAIR SHOPS 753.......................     353,243,452      335,733,405     1,677,560
    OTHER AUTOMOTIVE SERVICES..............      80,751,701       75,414,395       418,932
  MISCELLANEOUS REPAIR SERVICES 76.........     252,968,949      234,213,568     1,302,869
  MOTION PICTURE THEATERS & PRODUCTION 78..     160,894,607      113,736,240     1,339,500
  AMUSEMENT AND RECREATION SERVICES 79.....     371,038,152      301,065,885     3,418,308
  MEDICAL AND HEALTH SERVICES 80...........   2,524,647,662    2,195,848,119    41,188,370
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,084,741,787      948,800,801    18,751,471
    DENTISTS 802...........................     329,613,903      328,529,128     6,855,933
    HOSPITALS 806..........................     732,881,821      593,166,549     9,120,612
    LABORATORIES 807.......................     112,258,229       95,070,540     1,913,260
    OTHER HEALTH SERVICES..................     265,151,922      230,281,101     4,547,094
  LEGAL SERVICES 81........................     442,978,270      427,788,480    10,588,853
  OTHER SERVICES 82-89.....................   2,108,483,292    1,600,066,654    26,375,296
    ENGINEERS AND ARCHITECTS 871...........     625,914,242      529,747,948    10,067,427
    ACCOUNTANTS AND BOOKKEEPERS 872........     184,138,671      160,302,878     3,502,542
  GOVERNMENT 91-97.........................      29,359,736       26,049,472       431,080
  OTHER BUSINESS 00,98-99..................      28,997,204       24,570,638       234,049
TOTAL ALL INDUSTRIES ......................  73,655,290,638   60,533,242,175   422,195,424

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