TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
3RD QUARTER, 1996 ($000)
STATE BUSINESS AND OCCUPATION TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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1 Extracting, Ext. for Hire 16 $524,048 $18,087 $505,961 .00506 $2,560
2 Processing Meat-Whlse, 30 842,538 51,348 791,190 .00144 1,139
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
4 Travel Agent Commissions/ 28 136,211 3,027 133,184 .00287 382
Processing Dried Peas
5 Intl Charter Freight 18 203,740 25,470 178,271 .00379 676
Brokers and Stevedoring
6 Insurance Agents/Brokers 14 204,244 837 203,406 .00575 1,170
7 Manufacturing Fresh Fruit 21 540,435 17,224 523,211 .00345 1,805
and Vegetables
8 Processing for Hire/ 10 771,943 6,290 765,653 .00506 3,874
Printing and Publishing
9 Manufacturing - Other 07 8,818,752 243,937 8,574,815 .00506 43,375
(Including Aluminum)
10 Wholesaling Wheat, Oats, 15 572,673 119,782 452,890 .00011 50
Corn, Barley, etc.
11 Internal Distribution - 06 211,223 0 211,223 .00506 1,069
2 or More Outlets
12 Wholesaling - Other 03 27,391,791 7,796,262 19,595,529 .00506 99,154
(Including Cigarettes)
14 Warehousing, Radio and 11 1,666,727 251,587 1,415,140 .00506 7,161
TV Broadcasting, Public
Road Construction/
Government Contracting
15 Public or Nonprofit 55 773,277 202,260 571,016 .015 8,565
Hospitals
16 Selected Business 58 1,898,092 189,347 1,708,745 .02 34,175
Services
17 Financial Business 72 2,418,680 890,979 1,527,701 .016 24,443
Services
18 Service & Other 04 6,364,844 1,215,737 5,149,107 .01829 94,177
Activities
19 Retailing of Interstate 19 557,095 58,892 498,203 .00506 2,521
Transportation Equipment
20 Retailing 02 24,682,367 2,829,169 21,853,198 .00471 102,929
B&O TOTALS 78,578,678 13,920,236 64,658,442 429,226
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TABLE 2, CONTINUED
3RD QUARTER, 1996 ($000)
STATE SALES TAX AND USE TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE*
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21 Retail Sales Tax 01 $24,790,697 $7,902,914 $16,887,783 .065 $1,097,707
22 Use Tax 05 789,436 0 789,436 .065 51,314
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STATE PUBLIC UTILITY TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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54 Water Distribution 60 $149,591 $8,946 $140,645 .05029 $7,068
55 Sewer Collection 61 76,584 34,073 42,510 .03852 1,637
56 Railroad, Express, 09 2,958 2,630 329 .03852 13
Car Company
57 Power 49 821,965 132,630 689,335 .03873 26,698
58 Gas Dist., Telegraph 26 94,241 12,149 82,093 .03852 3,162
59 Motor Transportation 08 744,792 574,122 170,669 .01926 3,273
60 Urban Transportation/ 12 93,355 21,962 71,393 .00642 456
Vessels Under 65 Feet
61 Other Public Service 13 252,822 197,529 55,293 .01926 1,064
PUBLIC UTILITY TAX TOTALS 2,236,307 984,041 1,252,266 43,370
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OTHER TAXES
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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62 Tobacco Products 20 $9,425 $1,901 $7,524 .7490 $5,635
63 Refuse Collection 64 207,279 59,600 147,680 .036 5,316
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,980,547 139,931 1,840,616 .007 12,884
66 Litter Tax 36 20,468 0 20,468 .00015 3
68 Syrup Tax 54 Gallons 1.00 2,439
TOTAL OTHER TAXES 26,278
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TOTAL STATE TAXES** $1,647,895
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $24,683,000 in use taxes collected by county
auditors and $5,117,000 in sales taxes collected by the
Department of Licensing.
NOTE: City, county and transit sales/use tax is reported in the
"Local Tax Distributions" report.
Average effective business tax rate, excluding retail sales/use tax,
for all sources reported on the combined excise tax return = 0.62
percent (tax due amount (except sales/use) / gross amount for B&O
and public utility taxes).
8