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

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

AGRICULTURE, FORESTRY AND FISHING..........     461,132,863      400,399,383     3,230,753
  AGRICULTURAL SERVICES 07.................     303,051,303      291,368,520     2,567,601
  FORESTRY 08..............................      48,675,876       44,586,547       329,619
  FISHING 09...............................      52,848,622       17,258,390       104,440
  OTHER AGRICULTURE........................      56,557,062       47,185,926       229,093
MINING AND QUARRYING.......................     106,711,303      103,379,735       530,746
  METAL MINING 10..........................      13,514,650       13,462,034        69,365
  SAND AND GRAVEL 144......................      34,381,271       34,061,624       176,353
  OTHER MINING AND QUARRYING...............      58,815,382       55,856,077       285,028
CONTRACT CONSTRUCTION......................   5,021,100,871    4,519,900,578    22,707,191
  GENERAL BUILDING CONTRACTORS 15..........   1,986,677,430    1,792,995,571     8,799,178
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     753,873,485      694,478,611     3,551,918
  SPECIAL TRADE CONTRACTORS 17.............   2,280,549,956    2,032,426,396    10,356,095
    PLUMBING AND HEATING 171...............     473,778,444      430,588,596     2,220,137
    ELECTRICAL 173.........................     415,815,439      387,713,570     2,008,088
    MASONRY 174............................     232,306,151      215,866,591     1,067,645
    OTHER TRADE CONTRACTORS................   1,158,649,922      998,257,639     5,060,225
MANUFACTURING..............................  16,565,341,594   14,720,354,392    76,594,259
  FOOD PRODUCTS 20.........................   2,367,981,935    1,991,837,932     7,858,870
    MEAT PRODUCTS 201......................     429,680,038      411,138,214       675,074
    DAIRY PRODUCTS 202.....................     296,648,536      280,728,829     1,357,531
    CANNING AND PRESERVING 203.............     473,063,253      447,601,490     1,780,720
    GRAIN MILL PRODUCTS 204................     211,242,821      195,674,900       932,441
    BAKERY PRODUCTS 205....................      93,678,765       87,406,384       440,947
    CONFECTIONERY PRODUCTS 206.............      20,616,259       13,136,434        63,180
    BEVERAGES 208..........................     266,715,075      196,626,799     1,007,897
    MISCELLANEOUS FOOD PRODUCTS............     576,337,188      359,524,882     1,601,080
  APPAREL AND TEXTILES 22, 23..............     166,285,279      110,493,048       558,489
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      49,312,420       36,347,769       185,822
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      13,843,656       12,331,637        62,254
    OTHER APPAREL AND TEXTILES.............     103,129,203       61,813,642       310,413
  LUMBER AND WOOD PRODUCTS 24..............   2,199,198,158    1,829,128,342     9,602,450
    LOGGING CAMPS AND CONTRACTORS 241......     569,361,108      357,843,416     1,876,885
    SAWMILLS AND PLANING MILLS 242.........     892,451,912      858,676,680     4,595,780
    OTHER WOOD PRODUCTS....................     737,385,138      612,608,246     3,129,785
  FURNITURE AND FIXTURES 25................      86,018,457       69,739,208       354,591
    HOUSEHOLD FURNITURE 251................      29,801,395       24,399,287       122,423
    OTHER FURNITURE AND FIXTURES...........      56,217,062       45,339,921       232,168
  PAPER AND ALLIED PRODUCTS 26.............     823,933,419      726,091,680     3,691,322
    PULP/PAPER MILLS 261, 262, 263.........     646,635,603      570,961,687     2,903,071
    PAPERBOARD CONTAINERS 265..............      79,155,903       69,575,127       353,956
    CONVERTED PAPER PRODUCTS 267...........      98,141,913       85,554,866       434,295
  PRINTING, PUBLISHING, ETC. 27............     681,663,954      586,582,715     3,864,472
    NEWSPAPERS 271.........................     239,889,389      199,071,024     1,024,391
    PERIODICALS AND BOOKS 272-274..........     200,340,007      170,897,479     1,746,756
    COMMERCIAL PRINTING 275................     219,830,469      197,096,015       992,859
    OTHER PRINTING.........................      21,604,089       19,518,197       100,466
  CHEMICALS AND ALLIED PRODUCTS 28.........     399,274,519      353,990,045     1,823,900
    CHEMICALS AND PLASTICS 281, 282........     171,468,812      141,327,944       729,534
    DRUGS 283..............................      16,472,670       15,983,022        83,487
    OTHER CHEMICAL PRODUCTS 284-289........     211,333,037      196,679,079     1,010,879
  PETROLEUM REFINING 29....................     441,674,181      419,098,899     2,116,756
  RUBBER AND PLASTICS PRODUCTS 30..........     171,456,441      150,215,215       762,771
  LEATHER AND LEATHER PRODUCTS 31..........      17,683,569        4,311,751        21,739
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     317,848,236      272,262,908     1,375,254
  PRIMARY METAL INDUSTRIES 33..............     975,336,444      896,731,633     4,554,012
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     155,174,935      131,386,143       664,757
    PRIMARY SMELTING/NONFERR0US METALS 333.     491,775,820      488,560,839     2,473,840
    FOUNDRIES, NONFERROUS METALS 334-339...     328,385,689      276,784,651     1,415,415
  FABRICATED METAL PRODUCTS 34.............     482,599,610      403,743,347     2,044,457
    CANS 341...............................      66,846,766       61,096,883       309,147
    STRUCTURAL PRODUCTS 344................     221,835,787      182,336,900       920,432
    OTHER FABRICATED METAL PRODUCTS........     193,917,057      160,309,564       814,878
  MACHINERY, EXCEPT ELECTRIC 35............     713,372,041      576,533,671     3,064,552
    FARM MACHINERY AND EQUIPMENT 352.......       7,074,759        5,944,773        29,854
    CONSTRUCTION & HANDLING EQUIPMENT 353..      98,010,981       89,838,767       466,361
    SPECIAL INDUSTRIAL MACHINERY 355.......     130,268,978      106,075,047       559,412
    OTHER MACHINERY........................     478,017,323      374,675,084     2,008,925
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     705,606,244      667,244,702     3,411,237
  TRANSPORTATION EQUIPMENT 37..............   5,439,912,326    5,164,556,623    28,934,797
    MOTOR VEHICLES AND EQUIPMENT 371.......      51,838,051       44,976,331       226,964
    AIRCRAFT AND PARTS 372.................   4,971,866,206    4,738,684,503    26,733,474

                                                 


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

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

    SHIP AND BOAT BUILDINGS 373............     164,541,339      140,999,667       707,361
    OTHER TRANSPORTATION EQUIPMENT 374-379.     251,666,730      239,896,122     1,266,998
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     376,215,737      332,167,807     1,711,946
  MISCELLANEOUS MANUFACTURING 39...........     199,281,044      165,624,866       842,644
TRANSPORTATION AND ALLIED SERVICES.........     939,314,316      761,051,246     5,771,445
  RAILROADS 40.............................      12,434,552       12,434,511       143,348
  LOCAL AND SUBURBAN TRANSIT 41............      44,949,840       32,769,442       569,677
  MOTOR FREIGHT AND WAREHOUSING 42.........     286,751,599      251,816,390     1,830,026
  WATER TRANSPORTATION 44..................     257,625,677      194,069,056     1,283,262
  AIR TRANSPORTATION SERVICES 45...........     115,335,912       88,642,629       625,923
  TRANSPORTATION SERVICES 46, 47...........     222,216,736      181,319,218     1,319,209
COMMUNICATION AND UTILITIES................   2,136,013,696    1,949,992,070    16,393,458
  COMMUNICATION 48.........................   1,453,358,608    1,314,154,467     8,936,383
  ELECTRIC COMPANIES 491...................      59,985,282       59,926,790       671,460
  GAS COMPANIES 492........................       2,054,540        1,964,861        20,900
  WATER COMPANIES 494......................      65,298,039       60,287,582     1,013,037
  OTHER UTILITIES..........................     555,317,227      513,658,370     5,751,678
WHOLESALE TRADE............................  21,348,917,355   15,381,955,035    77,071,838
  DURABLE GOODS 50.........................  11,303,102,794    7,767,914,735    40,330,562
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,620,277,881    1,321,162,947     6,783,097
    FURNITURE AND HOME FURNISHINGS 502.....     334,383,938      285,073,568     1,463,339
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,157,741,622      900,626,107     4,563,203
    SPORTING, RECREATIONAL EQUIPMENT 504...   2,805,805,617    1,499,869,481     7,851,816
    ELECTRICAL GOODS 506...................   1,676,132,108    1,227,944,450     6,515,618
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     533,608,976      432,925,446     2,232,853
    MACHINERY AND EQUIPMENT 508............   1,862,055,562    1,451,639,918     7,357,271
    OTHER WHOLESALERS 505, 509.............   1,313,097,090      648,672,818     3,563,365
  NONDURABLE GOODS 51......................  10,045,814,561    7,614,040,300    36,741,276
    PAPER AND PAPER PRODUCTS 511...........     628,145,235      538,062,607     2,739,544
    DRUGS AND SUNDRIES 512.................     763,841,577      684,249,367     3,494,681
    APPAREL, PIECE GOODS AND NOTIONS 513...     389,378,488      216,984,094     1,130,347
    GROCERIES AND RELATED PRODUCTS 514.....   3,041,629,439    1,870,943,526     9,425,147
    FARM-PRODUCT RAW MATERIALS 515.........     597,141,677      453,784,408       427,939
    CHEMICALS AND ALLIED PRODUCTS 516......     611,827,526      543,832,350     2,763,897
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,432,933,078    2,104,558,436    10,656,238
    MISCELLANEOUS NONDURABLE GOODS.........   1,580,917,541    1,201,625,512     6,103,483
RETAIL TRADE...............................  16,318,466,742   14,520,488,821    72,763,049
  BLDG. MATERIALS, HARDWARE 52.............   1,250,699,786    1,189,786,893     5,818,849
    LUMBER AND BLDG. MATERIALS 521.........     642,101,519      604,330,637     2,967,068
    PAINT, GLASS, WALLPAPER 523............      90,829,260       87,080,181       425,939
    HARDWARE STORES 525....................     325,330,207      316,727,940     1,517,675
    NURSERIES, GARDEN SUPPLIES 526.........      75,821,000       71,973,102       366,521
    MOBILE HOME DEALERS 527................     116,617,800      109,675,033       541,646
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,638,846,602    1,593,271,575     7,781,907
    DEPARTMENT STORES 531..................     827,837,020      792,556,867     3,822,099
    VARIETY STORES 533.....................     572,314,471      565,258,181     2,823,193
    OTHER GENERAL MERCHANDISE..............     238,695,111      235,456,527     1,136,615
  FOOD STORES 54...........................   3,157,461,853    2,999,344,342    14,423,290
    GROCERY STORES 541.....................   2,931,290,988    2,813,798,120    13,559,859
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..     106,701,149       78,390,892       310,182
    CANDY, NUT AND CONFECTIONERY 544.......      10,708,353       10,191,560        53,725
    DAIRY PRODUCTS 545.....................       8,106,173        7,013,492        50,466
    BAKERIES 546...........................      37,020,644       36,642,272       182,807
    OTHER FOOD STORES 549..................      63,634,546       53,308,006       266,251
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   4,256,680,302    3,826,870,788    19,150,858
    AUTO DEALERS (NEW & USED) 551, 552.....   2,586,652,042    2,472,375,428    12,427,023
    ACCESSORY DEALERS 553..................     379,780,182      338,215,146     1,692,233
    SERVICE STATIONS 554...................     933,671,210      737,442,078     3,602,357
    MARINE, AIRCRAFT, ETC..................     356,576,868      278,838,136     1,429,245
  APPAREL AND ACCESSORIES 56...............     840,110,662      505,982,249     2,466,030
    CLOTHING 561-565.......................     684,960,307      375,847,516     1,833,964
    SHOES 566..............................      71,141,614       70,043,289       336,810
    OTHER ACCESSORIES 569..................      84,008,741       60,091,444       295,256
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,415,957,147    1,120,996,994     6,094,925
    FURNITURE 571..........................     402,623,768      373,251,067     1,867,997
    APPLIANCES 572.........................     129,697,870      122,016,972       607,642
    ELECTRONICS/MUSIC STORES 573 ..........     883,635,509      625,728,955     3,619,286
  EATING AND DRINKING PLACES 58............   1,448,577,435    1,391,885,035     7,240,844
  MISCELLANEOUS RETAIL 59..................   2,310,132,955    1,892,350,945     9,786,346
    DRUG STORES 591........................     484,896,896      446,039,879     2,155,278

                                                 


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

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

    MISCELLANEOUS SHOPPING GOODS 594.......     724,589,113      582,520,313     2,896,475
    NONSTORE RETAILERS 596.................     305,556,589      194,699,018     1,125,247
    FUEL AND ICE 598.......................     144,108,469      119,259,585       597,124
    OTHER RETAIL STORES....................     650,981,888      549,832,150     3,012,222
FINANCE, INSURANCE AND REAL ESTATE.........   3,906,227,661    2,594,704,747    36,007,905
  FINANCE 60-62............................   2,590,183,389    1,656,800,323    24,360,323
  INSURANCE 63-64..........................     684,335,630      365,513,968     3,545,917
  REAL ESTATE 65-66........................     491,781,405      476,932,628     7,188,170
  OTHER FINANCE 67.........................     139,927,237       95,457,828       913,495
SERVICES AND OTHER BUSINESS................  12,038,091,629    9,968,551,805   119,437,897
  HOTELS, MOTELS, ETC. 70..................     423,125,152      415,962,492     2,330,018
  PERSONAL SERVICES 72.....................     279,570,235      268,987,153     2,702,522
    LAUNDRIES, CLEANERS 721................     121,424,512      115,505,456       743,612
    PHOTOGRAPHIC STUDIOS 722...............      26,550,401       25,867,527       176,731
    BARBER AND BEAUTY SHOPS 723, 724.......      75,713,052       75,210,482     1,192,480
    FUNERAL SERVICES 726...................      25,220,164       24,797,225       317,862
    OTHER PERSONAL SERVICES................      30,662,106       27,606,463       271,837
  BUSINESS SERVICES 73.....................   4,271,289,437    3,442,685,702    33,697,462
    ADVERTISING 731........................     133,273,956      102,165,531     1,293,032
    CREDIT AND COLLECTION AGENCIES 732.....      33,607,223       27,929,063       437,616
    SERVICES TO DWELLINGS AND BLDGS. 734...     109,572,771      100,291,681     1,343,690
    COMPUTER SERVICES 737 .................   2,038,774,536    1,752,218,708    17,114,489
    OTHER BUSINESS SERVICES................   1,956,060,951    1,460,080,719    13,508,635
  AUTOMOTIVE REPAIR, SERVICES 75...........     798,888,634      755,761,337     3,778,582
    RENTAL AND LEASING 751.................     329,784,312      313,555,167     1,559,271
    REPAIR SHOPS 753.......................     390,897,502      367,096,084     1,799,039
    OTHER AUTOMOTIVE SERVICES..............      78,206,820       75,110,086       420,272
  MISCELLANEOUS REPAIR SERVICES 76.........     251,452,740      233,937,892     1,275,439
  MOTION PICTURE THEATERS & PRODUCTION 78..     169,030,427      117,449,979     1,206,717
  AMUSEMENT AND RECREATION SERVICES 79.....     423,093,970      339,884,734     3,537,051
  MEDICAL AND HEALTH SERVICES 80...........   2,666,982,642    2,283,745,646    38,589,599
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,133,837,046      974,507,742    16,950,037
    DENTISTS 802...........................     359,976,264      358,712,717     6,549,988
    HOSPITALS 806..........................     802,836,322      628,042,058     9,502,178
    LABORATORIES 807.......................     116,095,242       95,896,022     1,682,897
    OTHER HEALTH SERVICES..................     254,237,768      226,587,107     3,904,499
  LEGAL SERVICES 81........................     477,758,325      461,913,169     9,183,580
  OTHER SERVICES 82-89.....................   2,236,558,853    1,611,801,717    22,635,456
    ENGINEERS AND ARCHITECTS 871...........     708,593,397      583,810,438     8,472,755
    ACCOUNTANTS AND BOOKKEEPERS 872........     185,751,101      160,347,766     2,957,412
  GOVERNMENT 91-97.........................      31,173,147       27,669,266       407,818
  OTHER BUSINESS 00,98-99..................       9,168,067        8,752,718        93,653
TOTAL ALL INDUSTRIES ......................  78,841,318,030   64,920,777,812   430,508,541
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