(PAGE 1 OF 3)             TABLE 5:  BUSINESS & OCCUPATION TAX:
                                    GROSS INCOME, TAXABLE INCOME & TAX DUE
                                    STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                                    4TH QUARTER, 1995
____________________________________________________________________________________________________
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                                                   INCOME SUBJECT TO B&O TAX E             B&O TAX
____________________________________________________________________________________________________

AGRICULTURE, FORESTRY AND FISHING..........    $685,062,585         $464,101,568         $3,987,605
  AGRICULTURAL SERVICES 07.................     317,118,606          303,285,916          2,962,090
  FORESTRY 08..............................      73,542,795           68,763,666            534,837
  FISHING 09...............................     221,063,035           32,404,790            162,952
  OTHER AGRICULTURE........................      73,338,149           59,647,196            327,726
MINING AND QUARRYING.......................      85,040,583           82,839,310            442,866
  METAL MINING 10..........................      12,371,200           12,363,950             63,271
  SAND AND GRAVEL 144......................      12,525,262           12,421,046             65,872
  OTHER MINING AND QUARRYING...............      60,144,121           58,054,314            313,723
CONTRACT CONSTRUCTION......................   4,650,365,479        4,176,063,527         21,368,193
  GENERAL BUILDING CONTRACTORS 15..........   1,879,355,002        1,711,409,372          8,599,097
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     635,694,524          556,304,864          2,864,479
  SPECIAL TRADE CONTRACTORS 17.............   2,135,315,953        1,908,349,291          9,904,617
    PLUMBING AND HEATING 171...............     450,667,291          411,710,434          2,134,274
    ELECTRICAL 173.........................     406,146,821          380,818,166          2,008,301
    MASONRY 174............................     226,923,381          208,934,816          1,042,708
    OTHER TRADE CONTRACTORS................   1,051,578,460          906,885,875          4,719,334
MANUFACTURING..............................  14,333,726,993       12,473,648,656         65,514,209
  FOOD PRODUCTS 20.........................   2,236,786,878        1,923,857,945          7,575,410
    MEAT PRODUCTS 201......................     423,353,567          405,760,485            654,654
    DAIRY PRODUCTS 202.....................     266,718,025          249,523,188          1,189,432
    CANNING AND PRESERVING 203.............     451,979,736          430,955,581          1,728,575
    GRAIN MILL PRODUCTS 204................     269,402,277          222,682,243          1,070,715
    BAKERY PRODUCTS 205....................      83,544,443           77,402,730            391,645
    CONFECTIONERY PRODUCTS 206.............      35,821,985           27,397,034            134,909
    BEVERAGES 208..........................     241,628,816          179,488,929            914,010
    MISCELLANEOUS FOOD PRODUCTS............     464,338,029          330,647,755          1,491,470
  APPAREL AND TEXTILES 22, 23..............     148,237,148          108,422,209            549,340
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      40,099,227           27,640,310            141,283
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      21,336,510           18,431,211             93,146
    OTHER APPAREL AND TEXTILES.............      86,801,411           62,350,688            314,911
  LUMBER AND WOOD PRODUCTS 24..............   2,323,676,927        1,763,224,198          9,423,585
    LOGGING CAMPS AND CONTRACTORS 241......     799,323,468          353,328,607          1,872,784
    SAWMILLS AND PLANING MILLS 242.........     865,689,019          829,516,545          4,570,187
    OTHER WOOD PRODUCTS....................     658,664,440          580,379,046          2,980,614
  FURNITURE AND FIXTURES 25................      85,387,599           68,499,647            361,347
    HOUSEHOLD FURNITURE 251................      33,051,685           28,095,431            143,969
    OTHER FURNITURE AND FIXTURES...........      52,335,914           40,404,216            217,378
  PAPER AND ALLIED PRODUCTS 26.............     849,962,350          772,002,311          3,943,322
    PULP/PAPER MILLS 261, 262, 263.........     671,644,135          611,051,270          3,122,781
    PAPERBOARD CONTAINERS 265..............      74,416,209           70,502,847            359,920
    CONVERTED PAPER PRODUCTS 267...........     103,902,006           90,448,194            460,621
  PRINTING, PUBLISHING, ETC. 27............     727,989,010          633,495,949          4,558,641
    NEWSPAPERS 271.........................     264,962,444          216,765,388          1,116,085
    PERIODICALS AND BOOKS 272-274..........     211,541,328          183,926,153          2,269,241
    COMMERCIAL PRINTING 275................     233,921,126          217,009,755          1,088,860
    OTHER PRINTING.........................      17,564,112           15,794,653             84,455
  CHEMICALS AND ALLIED PRODUCTS 28.........     300,071,242          270,159,021          1,416,365
    CHEMICALS AND PLASTICS 281, 282........     129,982,131          110,533,967            574,810
    DRUGS 283..............................      12,313,418           11,871,870             87,063
    OTHER CHEMICAL PRODUCTS 284-289........     157,775,693          147,753,184            754,492
  PETROLEUM REFINING 29....................     102,631,702           84,729,619            427,859
  RUBBER AND PLASTICS PRODUCTS 30..........     179,035,948          152,220,603            768,366
  LEATHER AND LEATHER PRODUCTS 31..........      17,887,943            4,838,049             24,351
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     233,831,987          204,796,910          1,039,821
  PRIMARY METAL INDUSTRIES 33..............     981,748,577          894,745,345          4,538,102
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     140,255,356          118,214,163            598,454
    PRIMARY SMELTING/NONFERR0US METALS 333.     486,719,054          483,701,569          2,448,661
    FOUNDRIES, NONFERROUS METALS 334-339...     354,774,167          292,829,613          1,490,987
  FABRICATED METAL PRODUCTS 34.............     382,754,513          318,365,636          1,611,414
    CANS 341...............................      48,780,342           40,867,298            206,783
    STRUCTURAL PRODUCTS 344................     168,813,661          142,468,297            716,372

                          TABLE 5:  BUSINESS & OCCUPATION TAX:  (PAGE 2 OF 3)
                                    GROSS INCOME, TAXABLE INCOME & TAX DUE
                                    STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                                    4TH QUARTER, 1995
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____________________________________________________________________________________________________

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

    OTHER FABRICATED METAL PRODUCTS........     165,160,510          135,030,041            688,259
  MACHINERY, EXCEPT ELECTRIC 35............     663,449,273          533,929,887          2,914,719
    FARM MACHINERY AND EQUIPMENT 352.......       5,330,217            4,829,330             24,203
    CONSTRUCTION & HANDLING EQUIPMENT 353..      65,412,224           58,410,088            313,029
    SPECIAL INDUSTRIAL MACHINERY 355.......     118,331,047           97,668,930            522,588
    OTHER MACHINERY........................     474,375,785          373,021,539          2,054,899
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     645,060,994          618,044,918          3,177,319
  TRANSPORTATION EQUIPMENT 37..............   3,878,424,387        3,626,137,730         20,589,333
    MOTOR VEHICLES AND EQUIPMENT 371.......      52,704,208           44,721,140            226,861
    AIRCRAFT AND PARTS 372.................   3,287,075,419        3,088,674,619         17,779,979
    SHIP AND BOAT BUILDINGS 373............     151,161,997          123,874,045            631,931
    OTHER TRANSPORTATION EQUIPMENT 374-379.     387,482,763          368,867,926          1,950,562
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     429,554,639          380,986,575          2,003,367
  MISCELLANEOUS MANUFACTURING 39...........     147,235,876          115,192,104            591,548
TRANSPORTATION AND ALLIED SERVICES.........   1,011,740,147          768,731,767          6,065,373
  RAILROADS 40.............................      14,530,593           14,530,593            160,974
  LOCAL AND SUBURBAN TRANSIT 41............      47,146,073           36,691,208            679,776
  MOTOR FREIGHT AND WAREHOUSING 42.........     344,844,630          274,032,496          2,041,735
  WATER TRANSPORTATION 44..................     221,628,662          165,728,807          1,169,899
  AIR TRANSPORTATION SERVICES 45...........      99,969,926           76,037,282            581,206
  TRANSPORTATION SERVICES 46, 47...........     283,620,263          201,711,381          1,431,783
COMMUNICATION AND UTILITIES................   2,084,576,450        1,889,697,830         17,835,129
  COMMUNICATION 48.........................   1,411,962,200        1,262,987,536          9,166,813
  ELECTRIC COMPANIES 491...................      59,877,938           58,607,142            645,444
  GAS COMPANIES 492........................       2,021,197            1,864,852             25,586
  WATER COMPANIES 494......................      53,786,328           49,071,179            969,368
  OTHER UTILITIES..........................     556,928,787          517,167,121          7,027,918
WHOLESALE TRADE............................  22,118,591,330       15,086,374,060         74,060,688
  DURABLE GOODS 50.........................  11,371,649,326        7,302,839,415         38,499,076
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,702,238,415        1,354,005,422          7,001,774
    FURNITURE AND HOME FURNISHINGS 502.....     323,107,532          274,106,381          1,423,354
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,171,597,942          685,048,975          3,495,638
    SPORTING, RECREATIONAL EQUIPMENT 504...   2,425,873,313        1,380,077,592          7,365,071
    ELECTRICAL GOODS 506...................   1,854,005,809        1,173,268,594          6,411,614
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     509,192,151          394,448,009          2,068,245
    MACHINERY AND EQUIPMENT 508............   1,830,178,395        1,419,368,331          7,332,448
    OTHER WHOLESALERS 505, 509.............   1,555,455,769          622,516,111          3,400,932
  NONDURABLE GOODS 51......................  10,746,942,004        7,783,534,645         35,561,612
    PAPER AND PAPER PRODUCTS 511...........     801,684,773          585,746,440          2,997,295
    DRUGS AND SUNDRIES 512.................     731,102,546          642,084,034          3,309,141
    APPAREL, PIECE GOODS AND NOTIONS 513...     357,941,846          208,992,271          1,114,819
    GROCERIES AND RELATED PRODUCTS 514.....   3,215,599,665        1,846,543,231          9,431,206
    FARM-PRODUCT RAW MATERIALS 515.........   1,016,001,715          820,890,815            548,466
    CHEMICALS AND ALLIED PRODUCTS 516......     562,095,247          495,909,445          2,517,344
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,277,083,598        1,947,972,933          9,879,738
    MISCELLANEOUS NONDURABLE GOODS.........   1,785,432,614        1,235,395,476          5,763,603
RETAIL TRADE...............................  16,232,366,593       14,293,742,306         72,694,179
  BLDG. MATERIALS, HARDWARE 52.............   1,051,875,193          953,000,080          4,778,955
    LUMBER AND BLDG. MATERIALS 521.........     524,534,885          446,644,419          2,205,450
    PAINT, GLASS, WALLPAPER 523............      61,972,091           59,939,717            294,662
    HARDWARE STORES 525....................     285,793,632          278,475,337          1,424,530
    NURSERIES, GARDEN SUPPLIES 526.........      84,224,467           77,369,642            402,089
    MOBILE HOME DEALERS 527................      95,350,118           90,570,965            452,224
    OTHER 522, 524.........................               -                    -                  -
  GENERAL MERCHANDISE STORES 53............   1,843,483,417        1,798,449,444          8,762,518
    DEPARTMENT STORES 531..................   1,132,863,840        1,093,642,639          5,283,166
    VARIETY STORES 533.....................     482,297,531          479,040,991          2,399,940
    OTHER GENERAL MERCHANDISE..............     228,322,046          225,765,814          1,079,412
  FOOD STORES 54...........................   3,139,909,905        2,985,874,522         14,443,049
    GROCERY STORES 541.....................   2,904,144,726        2,789,904,477         13,491,073
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..     103,274,195           73,439,680            306,769
    CANDY, NUT AND CONFECTIONERY 544.......      20,884,491           19,900,147            102,080

(PAGE 3 OF 3)             TABLE 5:  BUSINESS & OCCUPATION TAX:
                                    GROSS INCOME, TAXABLE INCOME & TAX DUE
                                    STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                                    4TH QUARTER, 1995
____________________________________________________________________________________________________
____________________________________________________________________________________________________

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

    DAIRY PRODUCTS 545.....................      11,287,119           10,374,731             69,939
    BAKERIES 546...........................      37,537,582           36,828,563            183,760
    OTHER FOOD STORES 549..................      62,781,792           55,426,924            289,428
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   3,584,596,326        3,218,797,823         16,211,449
    AUTO DEALERS (NEW & USED) 551, 552.....   2,222,848,656        2,123,916,006         10,752,699
    ACCESSORY DEALERS 553..................     360,550,834          315,170,611          1,581,657
    SERVICE STATIONS 554...................     767,585,178          603,608,822          2,955,838
    MARINE, AIRCRAFT, ETC..................     233,611,658          176,102,384            921,255
  APPAREL AND ACCESSORIES 56...............   1,018,949,557          588,607,669          2,900,157
    CLOTHING 561-565.......................     852,498,527          451,219,357          2,218,042
    SHOES 566..............................      68,028,295           65,478,189            316,347
    OTHER ACCESSORIES 569..................      98,422,735           71,910,123            365,768
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,567,804,778        1,247,376,328          6,929,312
    FURNITURE 571..........................     444,596,896          395,680,814          1,993,927
    APPLIANCES 572.........................     153,378,352          144,595,990            726,562
    ELECTRONICS/MUSIC STORES 573 ..........     969,829,530          707,099,524          4,208,823
  EATING AND DRINKING PLACES 58............   1,306,871,314        1,264,162,566          6,761,297
  MISCELLANEOUS RETAIL 59..................   2,718,876,103        2,237,473,874         11,907,442
    DRUG STORES 591........................     537,508,691          501,296,640          2,423,549
    MISCELLANEOUS SHOPPING GOODS 594.......     990,850,148          790,923,304          3,964,971
    NONSTORE RETAILERS 596.................     346,727,697          243,059,214          1,493,796
    FUEL AND ICE 598.......................     125,480,689          108,183,177            540,052
    OTHER RETAIL STORES....................     718,308,878          594,011,539          3,485,074
FINANCE, INSURANCE AND REAL ESTATE.........   4,178,487,799        2,807,731,100         43,283,459
  FINANCE 60-62............................   2,554,046,761        1,672,080,339         26,617,580
  INSURANCE 63-64..........................     777,306,101          560,681,775          7,246,979
  REAL ESTATE 65-66........................     495,159,892          476,744,126          8,303,861
  OTHER FINANCE 67.........................     351,975,045           98,224,860          1,115,039
SERVICES AND OTHER BUSINESS................  12,802,198,349       10,235,616,998        142,738,555
  HOTELS, MOTELS, ETC. 70..................     285,819,904          280,034,390          1,798,685
  PERSONAL SERVICES 72.....................     368,200,287          360,122,162          4,584,870
    LAUNDRIES, CLEANERS 721................     120,991,058          117,746,289            831,373
    PHOTOGRAPHIC STUDIOS 722...............      43,405,357           42,060,227            342,630
    BARBER AND BEAUTY SHOPS 723, 724.......     141,320,578          140,662,904          2,638,970
    FUNERAL SERVICES 726...................      25,435,178           24,798,032            357,178
    OTHER PERSONAL SERVICES................      37,048,116           34,854,710            414,719
  BUSINESS SERVICES 73.....................   4,929,739,839        3,625,270,919         39,826,500
    ADVERTISING 731........................     135,049,696          105,990,618          1,580,498
    CREDIT AND COLLECTION AGENCIES 732.....      28,561,551           27,537,098            497,705
    SERVICES TO DWELLINGS AND BLDGS. 734...     137,997,198          129,796,847          2,157,231
    COMPUTER SERVICES 737 .................   2,429,442,145        1,706,063,070         18,667,911
    OTHER BUSINESS SERVICES................   2,198,689,249        1,655,883,286         16,923,155
  AUTOMOTIVE REPAIR, SERVICES 75...........     724,792,428          685,790,685          3,514,203
    RENTAL AND LEASING 751.................     289,634,960          272,393,980          1,367,796
    REPAIR SHOPS 753.......................     354,983,516          337,684,626          1,699,478
    OTHER AUTOMOTIVE SERVICES..............      80,173,952           75,712,079            446,929
  MISCELLANEOUS REPAIR SERVICES 76.........     267,141,383          247,574,413          1,466,871
  MOTION PICTURE THEATERS & PRODUCTION 78..     167,957,699          119,624,426          1,350,324
  AMUSEMENT AND RECREATION SERVICES 79.....     406,257,017          318,154,678          4,358,927
  MEDICAL AND HEALTH SERVICES 80...........   2,668,722,893        2,311,502,532         43,284,270
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,157,684,661        1,012,344,481         20,007,318
    DENTISTS 802...........................     332,820,280          331,551,804          6,914,785
    HOSPITALS 806..........................     782,736,500          631,517,277          9,727,564
    LABORATORIES 807.......................     112,957,402           98,492,300          1,947,660
    OTHER HEALTH SERVICES..................     282,524,050          237,596,670          4,686,943
  LEGAL SERVICES 81........................     496,189,726          480,990,479         11,890,911
  OTHER SERVICES 82-89.....................   2,427,660,519        1,762,101,681         30,031,517
    ENGINEERS AND ARCHITECTS 871...........     695,541,133          571,837,732         10,687,423
    ACCOUNTANTS AND BOOKKEEPERS 872........     229,958,216          207,115,019          4,534,768
  GOVERNMENT 91-97.........................      28,590,128           26,629,574            475,813
  OTHER BUSINESS 00,98-99..................      31,126,526           17,821,059            155,664

TOTAL ALL INDUSTRIES ...................... $78,182,156,308      $62,278,547,122       $447,990,256
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