(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

AGRICULTURE, FORESTRY AND FISHING..........     452,990,064      353,316,125     2,758,030
  AGRICULTURAL SERVICES 07.................     223,364,019      214,521,229     1,945,045
  FORESTRY 08..............................      66,294,076       63,679,369       426,986
  FISHING 09...............................      99,332,294       22,603,689       134,929
  OTHER AGRICULTURE........................      63,999,675       52,511,838       251,070
MINING AND QUARRYING.......................      88,360,065       86,025,466       445,185
  METAL MINING 10..........................      14,421,092       14,383,423        73,626
  SAND AND GRAVEL 144......................      11,684,687       11,625,916        60,962
  OTHER MINING AND QUARRYING...............      62,254,286       60,016,127       310,597
CONTRACT CONSTRUCTION......................   3,731,513,960    3,311,166,231    16,765,996
  GENERAL BUILDING CONTRACTORS 15..........   1,595,634,818    1,414,724,219     6,976,781
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     374,144,472      336,461,506     1,779,262
  SPECIAL TRADE CONTRACTORS 17.............   1,761,734,670    1,559,980,506     8,009,953
    PLUMBING AND HEATING 171...............     413,156,933      365,390,421     1,888,041
    ELECTRICAL 173.........................     360,761,626      337,383,971     1,757,785
    MASONRY 174............................     185,691,898      175,892,581       873,930
    OTHER TRADE CONTRACTORS................     802,124,213      681,313,533     3,490,197
MANUFACTURING..............................  13,515,615,075   12,003,553,611    62,272,223
  FOOD PRODUCTS 20.........................   1,997,582,081    1,727,714,939     6,768,815
    MEAT PRODUCTS 201......................     362,359,331      345,036,679       563,560
    DAIRY PRODUCTS 202.....................     248,274,892      233,770,886     1,113,176
    CANNING AND PRESERVING 203.............     444,609,757      417,039,888     1,664,999
    GRAIN MILL PRODUCTS 204................     179,572,496      169,844,616       812,461
    BAKERY PRODUCTS 205....................      74,885,141       71,010,521       358,156
    CONFECTIONERY PRODUCTS 206.............      18,626,670       11,801,287        55,403
    BEVERAGES 208..........................     205,266,664      154,975,617       786,123
    MISCELLANEOUS FOOD PRODUCTS............     463,987,130      324,235,445     1,414,937
  APPAREL AND TEXTILES 22, 23..............     134,392,184      101,394,527       514,140
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      35,376,480       26,462,972       136,293
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      23,428,774       21,978,918       111,129
    OTHER APPAREL AND TEXTILES.............      75,586,930       52,952,637       266,718
  LUMBER AND WOOD PRODUCTS 24..............   1,929,046,024    1,605,331,590     8,455,445
    LOGGING CAMPS AND CONTRACTORS 241......     524,615,968      312,796,595     1,645,982
    SAWMILLS AND PLANING MILLS 242.........     814,437,129      777,694,547     4,174,964
    OTHER WOOD PRODUCTS....................     589,992,927      514,840,448     2,634,499
  FURNITURE AND FIXTURES 25................      70,168,597       58,524,447       303,373
    HOUSEHOLD FURNITURE 251................      27,288,131       23,040,225       115,747
    OTHER FURNITURE AND FIXTURES...........      42,880,466       35,484,222       187,626
  PAPER AND ALLIED PRODUCTS 26.............     791,251,713      718,355,912     3,666,659
    PULP/PAPER MILLS 261, 262, 263.........     629,355,491      573,054,559     2,926,859
    PAPERBOARD CONTAINERS 265..............      69,861,622       63,628,762       323,128
    CONVERTED PAPER PRODUCTS 267...........      92,034,600       81,672,591       416,672
  PRINTING, PUBLISHING, ETC. 27............     645,988,210      548,929,820     3,537,698
    NEWSPAPERS 271.........................     249,861,078      199,970,009     1,029,656
    PERIODICALS AND BOOKS 272-274..........     161,406,523      138,853,639     1,439,440
    COMMERCIAL PRINTING 275................     215,907,110      193,055,324       971,109
    OTHER PRINTING.........................      18,813,499       17,050,848        97,493
  CHEMICALS AND ALLIED PRODUCTS 28.........     332,238,075      299,299,380     1,546,802
    CHEMICALS AND PLASTICS 281, 282........     137,330,381      115,572,387       594,475
    DRUGS 283..............................      12,026,548       11,515,155        61,183
    OTHER CHEMICAL PRODUCTS 284-289........     182,881,146      172,211,838       891,144
  PETROLEUM REFINING 29....................     104,096,250       86,338,917       432,287
  RUBBER AND PLASTICS PRODUCTS 30..........     175,373,529      150,917,856       765,776
  LEATHER AND LEATHER PRODUCTS 31..........      13,326,583        3,910,492        19,708
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     209,595,321      175,376,870       888,638
  PRIMARY METAL INDUSTRIES 33..............     989,578,760      904,700,433     4,587,490
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     136,982,998      116,797,454       590,428
    PRIMARY SMELTING/NONFERR0US METALS 333.     483,467,859      480,589,919     2,432,460
    FOUNDRIES, NONFERROUS METALS 334-339...     369,127,903      307,313,060     1,564,602
  FABRICATED METAL PRODUCTS 34.............     386,125,763      324,828,676     1,649,724
    CANS 341...............................      46,801,989       45,530,996       230,376
    STRUCTURAL PRODUCTS 344................     163,784,119      138,328,131       695,703
    OTHER FABRICATED METAL PRODUCTS........     175,539,655      140,969,549       723,645
  MACHINERY, EXCEPT ELECTRIC 35............     676,313,945      550,509,379     2,946,429
    FARM MACHINERY AND EQUIPMENT 352.......       5,909,597        5,109,249        25,678
    CONSTRUCTION & HANDLING EQUIPMENT 353..      81,760,707       75,447,898       395,737
    SPECIAL INDUSTRIAL MACHINERY 355.......     104,719,041       89,373,996       474,542
    OTHER MACHINERY........................     483,924,600      380,578,236     2,050,472
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     643,138,662      607,276,197     3,093,687
  TRANSPORTATION EQUIPMENT 37..............   3,878,544,325    3,679,762,396    20,684,002
    MOTOR VEHICLES AND EQUIPMENT 371.......      54,492,319       44,677,364       225,298
    AIRCRAFT AND PARTS 372.................   3,351,400,349    3,202,802,274    18,211,590

                                                 56


                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    SHIP AND BOAT BUILDINGS 373............     169,058,977      139,107,437       708,451
    OTHER TRANSPORTATION EQUIPMENT 374-379.     303,592,680      293,175,321     1,538,663
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     389,346,624      346,247,305     1,828,693
  MISCELLANEOUS MANUFACTURING 39...........     149,508,429      114,134,475       582,857
TRANSPORTATION AND ALLIED SERVICES.........     782,069,433      610,238,222     4,797,921
  RAILROADS 40.............................      11,092,832       11,092,832       110,930
  LOCAL AND SUBURBAN TRANSIT 41............      47,460,410       36,114,144       630,661
  MOTOR FREIGHT AND WAREHOUSING 42.........     245,693,737      193,172,850     1,477,666
  WATER TRANSPORTATION 44..................     212,586,654      159,455,654     1,059,221
  AIR TRANSPORTATION SERVICES 45...........      97,311,957       74,939,657       521,395
  TRANSPORTATION SERVICES 46, 47...........     167,923,843      135,463,085       998,048
COMMUNICATION AND UTILITIES................   1,963,272,761    1,780,594,251    15,428,372
  COMMUNICATION 48.........................   1,340,668,564    1,199,868,858     8,275,051
  ELECTRIC COMPANIES 491...................      51,392,794       51,339,932       547,398
  GAS COMPANIES 492........................       2,018,275        1,948,938        22,481
  WATER COMPANIES 494......................      54,909,134       50,731,660       885,796
  OTHER UTILITIES..........................     514,283,994      476,704,863     5,697,646
WHOLESALE TRADE............................  19,158,938,281   13,965,678,974    68,761,969
  DURABLE GOODS 50.........................  10,045,958,462    6,948,306,207    35,944,855
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,681,919,899    1,325,144,540     6,765,161
    FURNITURE AND HOME FURNISHINGS 502.....     297,940,305      248,753,572     1,275,464
    LUMBER AND CONSTRUCTION MATERIALS 503..     819,557,533      646,692,152     3,281,187
    SPORTING, RECREATIONAL EQUIPMENT 504...   2,362,232,389    1,284,990,933     6,743,120
    ELECTRICAL GOODS 506...................   1,479,664,952    1,142,318,095     6,028,468
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     477,220,085      379,710,111     1,972,254
    MACHINERY AND EQUIPMENT 508............   1,740,278,419    1,350,875,584     6,857,239
    OTHER WHOLESALERS 505, 509.............   1,187,144,880      569,821,220     3,021,962
  NONDURABLE GOODS 51......................   9,112,979,819    7,017,372,767    32,817,114
    PAPER AND PAPER PRODUCTS 511...........     591,850,745      501,072,215     2,552,367
    DRUGS AND SUNDRIES 512.................     731,562,916      641,690,265     3,275,392
    APPAREL, PIECE GOODS AND NOTIONS 513...     305,728,825      187,244,812       980,790
    GROCERIES AND RELATED PRODUCTS 514.....   2,553,662,064    1,600,420,348     8,062,553
    FARM-PRODUCT RAW MATERIALS 515.........     787,699,938      642,104,579       382,919
    CHEMICALS AND ALLIED PRODUCTS 516......     550,538,619      495,968,628     2,513,975
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,209,798,884    1,930,328,625     9,879,521
    MISCELLANEOUS NONDURABLE GOODS.........   1,382,137,828    1,018,543,295     5,169,597
RETAIL TRADE...............................  14,119,988,220   12,498,929,170    63,092,232
  BLDG. MATERIALS, HARDWARE 52.............     884,768,624      825,667,777     4,059,590
    LUMBER AND BLDG. MATERIALS 521.........     435,640,550      392,717,570     1,934,408
    PAINT, GLASS, WALLPAPER 523............      60,124,818       57,974,231       284,317
    HARDWARE STORES 525....................     254,147,996      247,126,931     1,188,378
    NURSERIES, GARDEN SUPPLIES 526.........      60,321,968       56,303,502       296,294
    MOBILE HOME DEALERS 527................      74,533,292       71,545,543       356,193
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,239,827,580    1,205,266,751     5,897,789
    DEPARTMENT STORES 531..................     697,028,457      666,267,948     3,239,591
    VARIETY STORES 533.....................     365,773,037      364,710,699     1,815,024
    OTHER GENERAL MERCHANDISE..............     177,026,086      174,288,104       843,174
  FOOD STORES 54...........................   2,819,263,028    2,682,438,146    12,917,982
    GROCERY STORES 541.....................   2,637,221,733    2,528,548,112    12,198,098
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      72,787,479       52,530,443       197,853
    CANDY, NUT AND CONFECTIONERY 544.......      14,537,127       13,711,111        70,933
    DAIRY PRODUCTS 545.....................       6,338,771        5,533,219        42,674
    BAKERIES 546...........................      31,727,309       31,241,451       155,431
    OTHER FOOD STORES 549..................      56,650,609       50,873,810       252,993
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   3,782,711,874    3,410,204,445    17,088,841
    AUTO DEALERS (NEW & USED) 551, 552.....   2,460,915,706    2,354,899,379    11,851,326
    ACCESSORY DEALERS 553..................     338,874,913      304,921,842     1,525,846
    SERVICE STATIONS 554...................     713,357,675      541,903,179     2,640,358
    MARINE, AIRCRAFT, ETC..................     269,563,580      208,480,045     1,071,311
  APPAREL AND ACCESSORIES 56...............     691,188,952      390,458,061     1,923,978
    CLOTHING 561-565.......................     570,719,782      289,543,066     1,427,466
    SHOES 566..............................      55,529,387       53,714,298       264,620
    OTHER ACCESSORIES 569..................      64,939,783       47,200,697       231,892
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,415,118,175    1,079,492,366     5,972,944
    FURNITURE 571..........................     362,825,682      329,999,093     1,640,921
    APPLIANCES 572.........................     119,545,970      114,076,670       567,312
    ELECTRONICS/MUSIC STORES 573 ..........     932,746,523      635,416,603     3,764,711
  EATING AND DRINKING PLACES 58............   1,238,268,116    1,192,836,590     6,287,771
  MISCELLANEOUS RETAIL 59..................   2,048,841,871    1,712,565,034     8,943,337
    DRUG STORES 591........................     466,868,972      429,113,307     2,085,002

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(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    MISCELLANEOUS SHOPPING GOODS 594.......     639,028,336      519,067,201     2,580,195
    NONSTORE RETAILERS 596.................     251,019,122      172,974,284     1,072,482
    FUEL AND ICE 598.......................     133,316,839      115,195,021       568,392

    OTHER RETAIL STORES....................     558,608,602      476,215,221     2,637,266
FINANCE, INSURANCE AND REAL ESTATE.........   3,692,983,817    2,484,272,960    34,633,565
  FINANCE 60-62............................   2,549,882,097    1,637,426,057    24,285,944
  INSURANCE 63-64..........................     643,023,115      373,122,839     3,669,893
  REAL ESTATE 65-66........................     413,261,784      398,196,486     5,982,817
  OTHER FINANCE 67.........................      86,816,821       75,527,578       694,911
SERVICES AND OTHER BUSINESS................  11,378,990,884    9,565,325,740   115,107,982
  HOTELS, MOTELS, ETC. 70..................     252,076,681      245,425,098     1,480,225
  PERSONAL SERVICES 72.....................     254,020,313      247,299,851     2,535,350
    LAUNDRIES, CLEANERS 721................     102,135,757       99,715,572       617,420
    PHOTOGRAPHIC STUDIOS 722...............      20,717,261       20,152,863       139,852
    BARBER AND BEAUTY SHOPS 723, 724.......      70,771,673       70,324,663     1,106,596
    FUNERAL SERVICES 726...................      25,646,760       25,164,715       325,242
    OTHER PERSONAL SERVICES................      34,748,862       31,942,038       346,240
  BUSINESS SERVICES 73.....................   4,272,101,420    3,516,215,755    32,786,481
    ADVERTISING 731........................     120,458,574       98,799,407     1,344,237
    CREDIT AND COLLECTION AGENCIES 732.....      32,204,694       31,080,028       454,836
    SERVICES TO DWELLINGS AND BLDGS. 734...      95,028,858       87,411,197     1,233,319
    COMPUTER SERVICES 737 .................   2,130,265,970    1,863,185,947    16,964,121
    OTHER BUSINESS SERVICES................   1,894,143,324    1,435,739,176    12,789,968
  AUTOMOTIVE REPAIR, SERVICES 75...........     700,851,700      664,359,030     3,345,622
    RENTAL AND LEASING 751.................     265,233,902      248,403,740     1,240,549
    REPAIR SHOPS 753.......................     364,034,983      347,127,012     1,715,677
    OTHER AUTOMOTIVE SERVICES..............      71,582,815       68,828,278       389,396
  MISCELLANEOUS REPAIR SERVICES 76.........     228,132,498      211,523,268     1,158,901
  MOTION PICTURE THEATERS & PRODUCTION 78..     151,687,006      109,624,840     1,092,518
  AMUSEMENT AND RECREATION SERVICES 79.....     309,105,244      247,115,987     2,613,040
  MEDICAL AND HEALTH SERVICES 80...........   2,606,359,286    2,269,219,987    38,367,504
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,102,604,401      957,924,684    16,688,636
    DENTISTS 802...........................     356,549,527      355,368,062     6,490,387
    HOSPITALS 806..........................     779,975,093      633,329,000     9,589,277
    LABORATORIES 807.......................     110,094,077       91,191,424     1,594,996
    OTHER HEALTH SERVICES..................     257,136,188      231,406,817     4,004,208
  LEGAL SERVICES 81........................     443,656,452      422,377,544     8,394,959
  OTHER SERVICES 82-89.....................   2,116,552,464    1,592,838,747    22,840,657
    ENGINEERS AND ARCHITECTS 871...........     644,574,299      560,089,454     8,349,722
    ACCOUNTANTS AND BOOKKEEPERS 872........     238,583,462      222,915,092     4,004,706
  GOVERNMENT 91-97.........................      23,727,431       21,670,298       349,945
  OTHER BUSINESS 00,98-99..................      20,720,389       17,655,335       142,780
TOTAL ALL INDUSTRIES ......................  68,884,722,560   56,659,100,750   384,063,475
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