TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
4TH 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 $610,635 $21,358 $589,277 .00506 $2,982
2 Processing Meat-Whlse, 30 833,095 58,519 774,576 .00144 1,115
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 167,677 4,570 163,107 .00287 468
Processing Dried Peas
4 Intl Charter Freight 18 274,809 72,750 202,059 .00379 766
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 300,293 1,456 298,837 .00575 1,718
6 Manufacturing Fresh Fruit 21 552,915 22,529 530,386 .00345 1,830
and Vegetables
7 Processing for Hire/ 10 768,043 6,910 761,132 .00506 3,851
Printing and Publishing
8 Manufacturing 07 8,939,710 725,244 8,214,466 .00506 41,553
9 Wholesaling Wheat, Oats, 15 787,930 193,366 594,564 .00011 65
Corn, Barley, etc.
10 Internal Distribution - 06 221,198 0 221,198 .00506 1,119
2 or More Outlets
11 Wholesaling 03 32,023,017 11,266,479 20,756,537 .00506 105,029
12 Warehousing, Radio and 11 1,292,494 217,075 1,075,419 .00506 5,442
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 773,196 207,183 566,013 .015 8,490
Hospitals
14 Selected Business 58 2,199,152 231,212 1,967,941 .02 39,359
Services
15 Financial Business 72 2,447,077 875,549 1,571,528 .016 25,144
Services
16 Cleanup of Radioactive 83 307,535 0 307,535 .00471 1,449
Waste for U.S. Gov't
17 Service & Other 04 7,429,455 1,609,055 5,820,400 .01829 106,455
Activities
18 Retailing of Interstate 19 856,540 71,848 784,692 .00506 3,971
Transportation Equipment
19 Retailing 02 25,297,861 3,133,343 22,164,518 .00471 104,396
B&O TOTALS 86,082,631 18,718,241 67,364,185 455,203
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TABLE 2, CONTINUED
4TH 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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20 Retail Sales Tax 01 $25,409,965 $8,159,214 $17,250,750 .065 $1,121,159
21 Use Tax 05 808,393 0 808,393 .065 52,546
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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 $114,241 $6,848 $107,393 .05029 $5,375
55 Sewer Collection 61 61,225 23,998 37,227 .03852 1,433
56 Express 09 5,870 4,691 1,179 .03852 45
57 Power 49 1,022,383 168,349 854,034 .03873 33,076
58 Gas Dist., Telegraph 26 216,782 11,676 205,106 .03852 7,900
59 Motor Transportation, 08 821,710 629,978 191,732 .01926 3,637
Railroad, Railroad Car
60 Urban Transportation/ 12 109,359 28,364 80,995 .00642 511
Vessels Under 65 Feet
61 Other Public Service 13 285,568 239,361 46,208 .01926 888
PUBLIC UTILITY TAX TOTALS 2,637,138 1,113,264 1,523,874 52,867
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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 $8,046 $1,258 $6,787 .7490 $5,084
63 Refuse Collection 64 198,441 53,812 144,629 .036 5,207
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,953,791 142,247 1,811,544 .007 12,681
66 Litter Tax 36 29,590,092 0 29,590,092 .00015 4,438
68 Syrup Tax 54 Gallons 1.00 2,072
TOTAL OTHER TAXES 29,481
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TOTAL STATE TAXES** $1,711,256
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $22,412,000 in use taxes collected by county auditors and $4,363,000 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 = 0.61 percent
(tax due amount (except sales/use) / gross amount for B&O and public utility
taxes).