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

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

AGRICULTURE, FORESTRY AND FISHING.......... 476,508,513     409,473,173     3,293,173
  AGRICULTURAL SERVICES 07................. 292,989,371     281,204,332     2,481,710
  FORESTRY 08..............................  60,448,422      55,227,345       405,180
  FISHING 09...............................  55,235,987      18,065,056       126,896
  OTHER AGRICULTURE........................  67,834,733      54,976,440       279,387
MINING AND QUARRYING....................... 101,527,542      97,859,892       508,994
  METAL MINING 10..........................  14,162,421      14,109,126        72,319
  SAND AND GRAVEL 144......................  27,933,980      27,718,301       145,322
  OTHER MINING AND QUARRYING...............  59,431,141      56,032,465       291,353
CONTRACT CONSTRUCTION.....................4,326,765,921   3,817,355,533    19,360,168
  GENERAL BUILDING CONTRACTORS 15.........1,740,942,303   1,552,193,038     7,685,975
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16..  517,428,983     459,614,707     2,454,885
  SPECIAL TRADE CONTRACTORS 17............2,068,394,635   1,805,547,788     9,219,308
    PLUMBING AND HEATING 171..............  454,223,555     399,867,888     2,050,614
    ELECTRICAL 173........................  382,981,560     356,141,332     1,850,870
    MASONRY 174...........................  222,276,469     208,102,247     1,031,712
    OTHER TRADE CONTRACTORS...............1,008,913,051     841,436,321     4,286,112
MANUFACTURING............................17,028,270,916  15,335,640,908    78,671,938
  FOOD PRODUCTS 20....................... 2,139,969,063   1,847,410,780     7,169,162
    MEAT PRODUCTS 201....................   425,250,987     406,509,030       656,345
    DAIRY PRODUCTS 202...................   242,240,791     226,852,685     1,078,662
    CANNING AND PRESERVING 203...........   467,982,854     440,723,113     1,768,174
    GRAIN MILL PRODUCTS 204..............   185,220,268     174,931,319       831,100
    BAKERY PRODUCTS 205..................    86,322,263      81,915,884       413,139
    CONFECTIONERY PRODUCTS 206...........    12,621,194       7,354,762        31,890
    BEVERAGES 208........................   253,088,075     195,455,503       993,819
    MISCELLANEOUS FOOD PRODUCTS..........   467,242,631     313,668,484     1,396,033
  APPAREL AND TEXTILES 22, 23............   126,296,709      90,492,995       458,022
    MEN'S, YOUTHS', AND BOYS' 231, 232...    25,746,665      18,178,346        93,819
    WOMEN'S, MISSES', & JUNIORS' 233, 234    14,241,915      11,828,290        59,642
    OTHER APPAREL AND TEXTILES...........    86,308,129      60,486,359       304,561
  LUMBER AND WOOD PRODUCTS 24............ 2,113,799,720   1,782,585,588     9,404,881
    LOGGING CAMPS AND CONTRACTORS 241....   507,735,786     309,065,540     1,630,677
    SAWMILLS AND PLANING MILLS 242.......   908,679,003     878,480,587     4,738,249
    OTHER WOOD PRODUCTS..................   697,384,931     595,039,461     3,035,955
  FURNITURE AND FIXTURES 25..............    79,332,255      64,802,551       333,850
    HOUSEHOLD FURNITURE 251..............    30,496,046      24,697,366       123,828
    OTHER FURNITURE AND FIXTURES.........    48,836,209      40,105,185       210,022
  PAPER AND ALLIED PRODUCTS 26...........   831,312,332     733,623,631     3,729,405
    PULP/PAPER MILLS 261, 262, 263.......   657,134,683     580,524,846     2,951,553
    PAPERBOARD CONTAINERS 265............    72,798,528      64,858,152       329,693
    CONVERTED PAPER PRODUCTS 267.........   101,379,121      88,240,633       448,159
  PRINTING, PUBLISHING, ETC. 27..........   669,698,058     575,827,465     3,783,211
    NEWSPAPERS 271.......................   255,147,551     208,811,343     1,072,376
    PERIODICALS AND BOOKS 272-274........   176,252,370     151,466,435     1,621,963
    COMMERCIAL PRINTING 275...............  218,450,238     197,488,669       995,554
    OTHER PRINTING........................   19,847,899      18,061,018        93,318
  CHEMICALS AND ALLIED PRODUCTS 28........  352,778,838     306,961,663     1,587,949
    CHEMICALS AND PLASTICS 281, 282.......  169,756,583     136,665,833       702,593
    DRUGS 283.............................   14,393,318      13,938,813        74,080
    OTHER CHEMICAL PRODUCTS 284-289.......  168,628,937     156,357,017       811,276
  PETROLEUM REFINING 29...................  315,431,876     296,471,173     1,497,354
  RUBBER AND PLASTICS PRODUCTS 30.........  170,188,333     150,760,319       764,174
  LEATHER AND LEATHER PRODUCTS 31.........   16,370,947       4,339,944        21,888
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32...  268,441,587     225,855,646     1,142,241
  PRIMARY METAL INDUSTRIES 33.............  982,864,640     896,148,041     4,543,895
    IRON & STEEL FOUNDRIES, MILLS 331, 332  154,116,753     132,814,694       671,243
    PRIMARY SMELTING/NONFERR0US METALS 333  478,996,675     474,977,557     2,404,156
    FOUNDRIES, NONFERROUS METALS 334-339..  349,751,212     288,355,790     1,468,496
  FABRICATED METAL PRODUCTS 34............  461,205,239     382,611,794     1,943,913
    CANS 341..............................   65,942,600      60,476,698       305,996
    STRUCTURAL PRODUCTS 344...............  205,814,553     170,800,255       864,989

                         TABLE 5:  BUSINESS & OCCUPATION TAX:   (PAGE 2 OF 3)
                                    GROSS INCOME, TAXABLE INCOME & TAX DUE
                                    STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                                    2ND QUARTER, 1996
_____________________________________________________________________________________
_____________________________________________________________________________________

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

OTHER FABRICATED METAL PRODUCTS............ 189,448,086     151,334,841       772,928
  MACHINERY, EXCEPT ELECTRIC 35............ 710,379,404     569,135,038     3,022,283
    FARM MACHINERY AND EQUIPMENT 352.......   5,901,163       5,039,555        25,268
    CONSTRUCTION & HANDLING EQUIPMENT 353..  93,636,911      84,879,827       438,135
    SPECIAL INDUSTRIAL MACHINERY 355....... 128,198,096     110,346,091       582,822
    OTHER MACHINERY........................ 482,643,234     368,869,565     1,976,058
  ELECTRICAL MACHINERY AND SUPPLIES 36..... 654,006,369     616,930,169     3,148,149
  TRANSPORTATION EQUIPMENT 37.............6,562,873,112   6,310,730,576    33,651,427
    MOTOR VEHICLES AND EQUIPMENT 371......   59,667,894      46,606,598       235,143
    AIRCRAFT AND PARTS 372................6,058,510,791   5,859,630,991    31,330,760
SHIP AND BOAT BUILDINGS 373...............  171,324,695     146,152,539       734,581
    OTHER TRANSPORTATION EQUIPMENT 374-379  273,369,732     258,340,448     1,350,943
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38  384,425,446     333,132,336     1,712,985
  MISCELLANEOUS MANUFACTURING 39..........  188,896,988     147,821,199       757,149
TRANSPORTATION AND ALLIED SERVICES........  833,751,061     675,061,423     5,112,262
  RAILROADS 40............................   11,313,576      11,313,576       117,261
  LOCAL AND SUBURBAN TRANSIT 41...........   46,435,949      34,986,651       608,858
  MOTOR FREIGHT AND WAREHOUSING 42........  237,642,376     209,728,420     1,607,548
  WATER TRANSPORTATION 44.................  230,201,465     177,151,587     1,124,284
  AIR TRANSPORTATION SERVICES 45..........  107,260,685      77,869,477       556,978
  TRANSPORTATION SERVICES 46, 47..........  200,897,010     164,011,712     1,097,333
COMMUNICATION AND UTILITIES...............2,107,423,947   1,894,507,665    16,670,679
  COMMUNICATION 48........................1,423,039,370   1,256,387,412     8,656,229
  ELECTRIC COMPANIES 491..................   59,362,750      59,339,310       667,805
  GAS COMPANIES 492.......................    2,420,278       2,384,166        29,459
  WATER COMPANIES 494.....................   61,557,817      56,080,267       960,034
  OTHER UTILITIES.........................  561,043,732     520,316,510     6,357,152
WHOLESALE TRADE..........................21,218,609,014  15,643,391,045    77,959,883
  DURABLE GOODS 50.......................10,978,735,281   7,818,181,780    40,575,167
    MOTOR VEHICLES AND AUTO EQUIPMENT 501 1,845,290,165   1,515,573,565     7,726,108
    FURNITURE AND HOME FURNISHINGS 502...   321,406,382     275,307,505     1,405,616
    LUMBER AND CONSTRUCTION MATERIALS 503 1,068,715,881     828,754,826     4,200,821
    SPORTING, RECREATIONAL EQUIPMENT 504. 2,591,436,802   1,447,919,869     7,737,034
    ELECTRICAL GOODS 506................. 1,516,371,082   1,171,109,005     6,188,744
    HARDWARE/PLUMBING/HEATING SUPPLIES 50   524,756,215     421,930,864     2,183,169
    MACHINERY AND EQUIPMENT 508.......... 2,005,701,770   1,559,835,946     7,904,732
    OTHER WHOLESALERS 505, 509........... 1,105,056,984     597,750,200     3,228,943
  NONDURABLE GOODS 51....................10,239,873,733   7,825,209,265    37,384,716
    PAPER AND PAPER PRODUCTS 511.........   605,706,000     514,415,222     2,621,463
    DRUGS AND SUNDRIES 512...............   764,228,134     668,755,154     3,409,613
    APPAREL, PIECE GOODS AND NOTIONS 513.   333,758,063     204,616,462     1,062,115
    GROCERIES AND RELATED PRODUCTS 514... 2,897,601,868   1,745,141,736     8,713,120
    FARM-PRODUCT RAW MATERIALS 515.......   660,881,970     517,417,784       341,208
    CHEMICALS AND ALLIED PRODUCTS 516.....  655,935,412     575,811,747     2,933,604
    PETROLEUM AND PETROLEUM PRODUCTS 517..2,608,289,891   2,279,599,276    11,568,600
    MISCELLANEOUS NONDURABLE GOODS........1,713,472,395   1,319,451,884     6,734,993
RETAIL TRADE.............................15,596,344,031   3,830,071,363    69,359,263
  BLDG. MATERIALS, HARDWARE 52........... 1,219,128,043   1,137,335,744     5,565,098
    LUMBER AND BLDG. MATERIALS 521.......   576,954,238     519,604,775     2,546,742
    PAINT, GLASS, WALLPAPER 523..........    81,869,608      78,041,693       382,795
    HARDWARE STORES 525..................   338,758,180     329,765,467     1,581,006
    NURSERIES, GARDEN SUPPLIES 526.......   115,962,182     109,968,487       563,782
    MOBILE HOME DEALERS 527..............   105,583,835      99,955,322       490,773
    OTHER 522, 524.......................             -              -             -
  GENERAL MERCHANDISE STORES 53.......... 1,396,291,815     354,713,222     6,621,829
    DEPARTMENT STORES 531................   763,046,580     730,211,926     3,549,155
    VARIETY STORES 533...................   412,636,196     406,919,580     2,023,993
    OTHER GENERAL MERCHANDISE............   220,609,039     217,581,716     1,048,681
  FOOD STORES 54......................... 3,071,992,357   2,930,163,261    14,096,379
    GROCERY STORES 541................... 2,867,388,714   2,752,542,717    13,280,854
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543    89,636,644      71,735,076       268,115
    CANDY, NUT AND CONFECTIONERY 544.....    11,534,366      10,726,551        57,672

(PAGE 3 OF 3)             TABLE 5:  BUSINESS & OCCUPATION TAX:
                                    GROSS INCOME, TAXABLE INCOME & TAX DUE
                                    STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                                    2ND QUARTER, 1996
___________________________________________________________________________________
___________________________________________________________________________________

                                                   INCOME SUBJECT TO B&O TAX              ACCRUED
  INDUSTRY AND SIC NUMBER                       GROSS        TAXABLE          B&O TAX
___________________________________________________________________________________
DAIRY PRODUCTS 545.......................     6,707,106        5,909,856         44,328
    BAKERIES 546.........................    35,186,014       34,757,757        172,789
    OTHER FOOD STORES 549................    61,539,513       54,491,304        272,621
  AUTOMOTIVE DEALERS & GAS STATIONS 55... 4,191,845,464    3,778,981,236     18,888,258
    AUTO DEALERS (NEW & USED) 551, 552... 2,601,469,170    2,481,129,499     12,455,316
    ACCESSORY DEALERS 553................   362,788,844      330,834,001      1,656,030
    SERVICE STATIONS 554.................   862,701,058      670,523,824      3,268,583
    MARINE, AIRCRAFT, ETC.................  364,886,392      296,493,912      1,508,329
  APPAREL AND ACCESSORIES 56..............  804,042,930      451,263,792      2,205,875
    CLOTHING 561-565......................  662,268,918      334,921,293      1,640,347
    SHOES 566.............................   61,800,456       60,212,452        290,204
    OTHER ACCESSORIES 569.................   79,973,556       56,130,047        275,324
  FURNITURE, FURNISHINGS & EQUIPMENT 57...1,344,245,014    1,046,160,951      5,677,602
    FURNITURE 571.........................  373,312,996      341,764,703      1,709,178
    APPLIANCES 572........................  115,100,432      108,503,421        540,314
    ELECTRONICS/MUSIC STORES 573 .........  855,831,586      595,892,827      3,428,110
  EATING AND DRINKING PLACES 58...........1,362,746,176    1,311,626,085      6,864,590
  MISCELLANEOUS RETAIL 59.................2,206,052,232    1,819,827,072      9,439,632
    DRUG STORES 591.......................  489,916,398      451,995,733      2,179,725
MISCELLANEOUS SHOPPING GOODS 594..........  689,362,836      548,066,197      2,719,004
    NONSTORE RETAILERS 596................  274,387,912      180,301,416      1,064,557
    FUEL AND ICE 598......................  138,795,421      116,612,600        581,705
    OTHER RETAIL STORES...................  613,589,665      522,851,126      2,894,641
FINANCE, INSURANCE AND REAL ESTATE........3,808,946,556    2,588,515,747     36,233,408
  FINANCE 60-62...........................2,547,354,891    1,662,392,077     24,591,873
  INSURANCE 63-64.........................  671,914,269      375,694,599      3,733,398
  REAL ESTATE 65-66.......................  490,021,822      475,245,172      7,209,039
  OTHER FINANCE 67........................   99,655,574       75,183,899        699,098
SERVICES AND OTHER BUSINESS..............12,178,037,047   10,080,152,294    121,203,517
  HOTELS, MOTELS, ETC. 70................   334,202,489      327,638,608      1,906,596
  PERSONAL SERVICES 72...................   278,638,118      270,188,541      2,718,083

    LAUNDRIES, CLEANERS 721..............   116,933,679      112,702,616        715,081
    PHOTOGRAPHIC STUDIOS 722.............    24,079,132       23,437,592        160,333
    BARBER AND BEAUTY SHOPS 723, 724.....    76,420,042       75,976,994      1,196,083
    FUNERAL SERVICES 726.................    25,607,560       25,118,937        321,460
    OTHER PERSONAL SERVICES..............    35,597,705       32,952,402        325,126
  BUSINESS SERVICES 73................... 4,566,255,891    3,672,822,739     34,900,521
    ADVERTISING 731......................   129,487,364       98,615,328      1,312,502
    CREDIT AND COLLECTION AGENCIES 732...    35,282,722       28,209,778        439,883
    SERVICES TO DWELLINGS AND BLDGS. 734.   106,247,093       98,227,747      1,320,259
    COMPUTER SERVICES 737 ............... 2,346,045,323    1,959,752,190     18,337,807
    OTHER BUSINESS SERVICES.............. 1,949,193,389    1,488,017,696     13,490,070
  AUTOMOTIVE REPAIR, SERVICES 75.........   723,485,669      683,568,451      3,450,419
    RENTAL AND LEASING 751...............   261,595,270      246,004,124      1,229,889
    REPAIR SHOPS 753.....................   386,248,400      365,004,571      1,805,320
    OTHER AUTOMOTIVE SERVICES............    75,641,999       72,559,756        415,210
  MISCELLANEOUS REPAIR SERVICES 76.......   246,996,958      228,009,542      1,227,320
  MOTION PICTURE THEATERS & PRODUCTION 78   149,818,542      108,742,453      1,092,996
  AMUSEMENT AND RECREATION SERVICES 79...   386,383,605      297,810,014      3,191,117
  MEDICAL AND HEALTH SERVICES 80......... 2,692,132,403    2,311,605,453     39,122,611
    DRS/OTHER PRACTITIONERS 801, 803, 804 1,150,170,841      995,991,290     17,362,182
    DENTISTS 802.........................   368,547,933      367,248,149      6,705,923
    HOSPITALS 806........................   801,047,395      624,258,070      9,452,076
    LABORATORIES 807......................  115,055,226       94,126,679      1,644,467
    OTHER HEALTH SERVICES.................  257,311,008      229,981,265      3,957,963
  LEGAL SERVICES 81.......................  452,023,937      438,224,577      8,713,858
  OTHER SERVICES 82-89....................2,317,533,246    1,712,883,621     24,474,012
    ENGINEERS AND ARCHITECTS 871..........  727,248,324      593,376,691      8,727,996
    ACCOUNTANTS AND BOOKKEEPERS 872.......  254,316,057      239,406,162      4,414,479
  GOVERNMENT 91-97........................   27,432,736       25,623,497        387,245
  OTHER BUSINESS 00,98-99.................    3,133,453        3,034,798         18,739

TOTAL ALL INDUSTRIES .................. $77,676,184,548  $64,372,029,043   $428,373,285
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