(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              4TH QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

AGRICULTURE, FORESTRY AND FISHING..........     733,521,579      473,945,138     3,812,744
  AGRICULTURAL SERVICES 07.................     329,897,260      309,606,312     2,792,007
  FORESTRY 08..............................      65,877,612       61,041,515       454,465
  FISHING 09...............................     260,396,439       45,565,197       247,269
  OTHER AGRICULTURE........................      77,350,268       57,732,114       319,003
MINING AND QUARRYING.......................     110,177,222      107,684,776       554,436
  METAL MINING 10..........................      19,757,843       19,757,843        98,585
  SAND AND GRAVEL 144......................      13,920,165       13,858,697        74,559
  OTHER MINING AND QUARRYING...............      76,499,214       74,068,236       381,292
CONTRACT CONSTRUCTION......................   5,138,343,991    4,615,359,593    23,701,418
  GENERAL BUILDING CONTRACTORS 15..........   2,043,538,888    1,866,426,904     9,422,131
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     728,301,007      674,204,652     3,608,130
  SPECIAL TRADE CONTRACTORS 17.............   2,366,504,096    2,074,728,037    10,671,157
    PLUMBING AND HEATING 171...............     465,271,507      416,184,198     2,133,327
    ELECTRICAL 173.........................     427,204,235      395,720,735     2,056,736
    MASONRY 174............................     253,056,659      225,617,670     1,122,892
    OTHER TRADE CONTRACTORS................   1,220,971,695    1,037,205,434     5,358,202
MANUFACTURING..............................  17,676,450,814   15,763,764,781    82,542,602
  FOOD PRODUCTS 20.........................   2,281,597,455    1,953,960,439     7,771,760
    MEAT PRODUCTS 201......................     393,765,277      369,966,549       608,746
    DAIRY PRODUCTS 202.....................     272,654,175      256,359,235     1,227,637
    CANNING AND PRESERVING 203.............     483,933,030      454,824,509     1,800,761
    GRAIN MILL PRODUCTS 204................     215,006,492      200,564,760       950,260
    BAKERY PRODUCTS 205....................      91,385,846       84,314,039       425,577
    CONFECTIONERY PRODUCTS 206.............      38,626,109       30,222,183       148,697
    BEVERAGES 208..........................     255,854,959      184,963,292       932,507
    MISCELLANEOUS FOOD PRODUCTS............     530,371,567      372,745,872     1,677,575
  APPAREL AND TEXTILES 22, 23..............     179,357,942      120,011,482       608,540
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      49,168,729       35,311,505       181,116
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      24,579,329       22,680,295       114,713
    OTHER APPAREL AND TEXTILES.............     105,609,884       62,019,682       312,711
  LUMBER AND WOOD PRODUCTS 24..............   2,213,680,409    1,806,653,992     9,509,933
    LOGGING CAMPS AND CONTRACTORS 241......     716,347,362      452,920,698     2,357,971
    SAWMILLS AND PLANING MILLS 242.........     849,350,678      811,604,371     4,362,853
    OTHER WOOD PRODUCTS....................     647,982,369      542,128,923     2,789,109
  FURNITURE AND FIXTURES 25................      87,850,564       71,576,862       366,113
    HOUSEHOLD FURNITURE 251................      34,463,352       28,983,548       145,891
    OTHER FURNITURE AND FIXTURES...........      53,387,212       42,593,314       220,222
  PAPER AND ALLIED PRODUCTS 26.............     807,752,065      685,678,647     3,471,858
    PULP/PAPER MILLS 261, 262, 263.........     626,690,283      529,045,673     2,676,701
    PAPERBOARD CONTAINERS 265..............      85,122,834       74,315,410       377,516
    CONVERTED PAPER PRODUCTS 267...........      95,938,948       82,317,564       417,641
  PRINTING, PUBLISHING, ETC. 27............     709,894,717      605,823,537     4,061,614
    NEWSPAPERS 271.........................     248,112,081      209,802,340     1,078,386
    PERIODICALS AND BOOKS 272-274..........     217,441,266      178,755,076     1,872,138
    COMMERCIAL PRINTING 275................     221,081,954      196,848,139     1,004,587
    OTHER PRINTING.........................      23,259,416       20,417,982       106,503
  CHEMICALS AND ALLIED PRODUCTS 28.........     347,893,893      301,685,706     1,620,134
    CHEMICALS AND PLASTICS 281, 282........     151,796,509      124,509,148       645,615
    DRUGS 283..............................      15,260,638       14,590,504        78,076
    OTHER CHEMICAL PRODUCTS 284-289........     180,836,746      162,586,054       896,443
  PETROLEUM REFINING 29....................     413,940,772      393,572,851     1,988,658
  RUBBER AND PLASTICS PRODUCTS 30..........     156,303,450      136,674,215       693,779
  LEATHER AND LEATHER PRODUCTS 31..........      16,295,509        4,857,982        24,652
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     268,578,904      222,896,182     1,128,467
  PRIMARY METAL INDUSTRIES 33..............     993,450,933      910,853,601     4,623,491
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     137,899,369      119,713,617       606,238
    PRIMARY SMELTING/NONFERR0US METALS 333.     522,159,704      518,966,426     2,627,087
    FOUNDRIES, NONFERROUS METALS 334-339...     333,391,860      272,173,558     1,390,166
  FABRICATED METAL PRODUCTS 34.............     538,368,710      438,383,672     2,217,182
    CANS 341...............................     150,040,919      128,471,011       650,054
    STRUCTURAL PRODUCTS 344................     197,152,352      161,974,166       814,714
    OTHER FABRICATED METAL PRODUCTS........     191,175,439      147,938,495       752,414
  MACHINERY, EXCEPT ELECTRIC 35............     796,575,459      625,786,029     3,315,133
    FARM MACHINERY AND EQUIPMENT 352.......       7,487,789        6,237,609        31,100
    CONSTRUCTION & HANDLING EQUIPMENT 353..      96,561,668       90,162,187       462,066
    SPECIAL INDUSTRIAL MACHINERY 355.......     163,109,328      120,900,302       641,829
    OTHER MACHINERY........................     529,416,674      408,485,931     2,180,138
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     654,430,900      606,332,425     3,099,464
  TRANSPORTATION EQUIPMENT 37..............   6,602,163,356    6,374,080,255    35,410,775
    MOTOR VEHICLES AND EQUIPMENT 371.......      53,395,927       45,467,329       230,515
    AIRCRAFT AND PARTS 372.................   6,111,141,316    5,932,563,000    33,107,406

                                                 


                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              4TH QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    SHIP AND BOAT BUILDINGS 373............     162,563,854      139,381,170       706,043
    OTHER TRANSPORTATION EQUIPMENT 374-379.     275,062,259      256,668,756     1,366,811
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     442,355,117      383,861,781     2,009,550
  MISCELLANEOUS MANUFACTURING 39...........     165,960,659      121,075,123       621,499
TRANSPORTATION AND ALLIED SERVICES.........   1,093,152,249      857,008,258     6,268,023
  RAILROADS 40.............................       8,929,075        8,929,075        96,599
  LOCAL AND SUBURBAN TRANSIT 41............      55,699,696       41,360,620       713,800
  MOTOR FREIGHT AND WAREHOUSING 42.........     340,260,095      297,176,442     2,166,051
  WATER TRANSPORTATION 44..................     233,871,300      189,526,429     1,239,368
  AIR TRANSPORTATION SERVICES 45...........     127,070,666       91,200,589       648,219
  TRANSPORTATION SERVICES 46, 47...........     327,321,417      228,815,103     1,403,986
COMMUNICATION AND UTILITIES................   2,221,025,666    1,968,575,658    16,595,213
  COMMUNICATION 48.........................   1,535,159,041    1,339,584,220     9,122,711
  ELECTRIC COMPANIES 491...................      56,166,570       53,674,572       598,683
  GAS COMPANIES 492........................      11,078,875       10,425,746       137,126
  WATER COMPANIES 494......................      71,103,988       55,837,857       972,238
  OTHER UTILITIES..........................     547,517,192      509,053,263     5,764,455
WHOLESALE TRADE............................  24,290,631,639   15,598,440,167    77,777,618
  DURABLE GOODS 50.........................  13,156,819,412    8,020,001,628    41,843,413
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,780,352,852    1,388,613,001     7,091,091
    FURNITURE AND HOME FURNISHINGS 502.....     367,506,099      308,790,458     1,594,918
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,333,482,332      793,545,537     4,047,081
    SPORTING, RECREATIONAL EQUIPMENT 504...   3,002,841,844    1,578,074,235     8,300,171
    ELECTRICAL GOODS 506...................   1,989,802,818    1,317,869,893     7,014,998
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     524,830,678      414,011,644     2,149,561
    MACHINERY AND EQUIPMENT 508............   2,015,069,113    1,489,960,461     7,665,457
    OTHER WHOLESALERS 505, 509.............   2,142,933,676      729,136,399     3,980,136
  NONDURABLE GOODS 51......................  11,133,812,227    7,578,438,539    35,934,205
    PAPER AND PAPER PRODUCTS 511...........     675,175,383      532,927,194     2,721,461
    DRUGS AND SUNDRIES 512.................     778,870,238      706,395,553     3,601,759
    APPAREL, PIECE GOODS AND NOTIONS 513...     411,764,525      234,144,255     1,229,357
    GROCERIES AND RELATED PRODUCTS 514.....   3,579,635,964    1,926,721,994     9,632,836
    FARM-PRODUCT RAW MATERIALS 515.........     834,186,971      583,689,503       409,212
    CHEMICALS AND ALLIED PRODUCTS 516......     582,632,842      519,970,185     2,636,143
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,343,292,416    1,955,946,803     9,944,676
    MISCELLANEOUS NONDURABLE GOODS.........   1,928,253,888    1,118,643,052     5,758,761
RETAIL TRADE...............................  17,308,547,467   15,187,853,576    76,637,042
  BLDG. MATERIALS, HARDWARE 52.............   1,147,043,597    1,064,372,979     5,227,923
    LUMBER AND BLDG. MATERIALS 521.........     544,982,798      499,967,524     2,471,201
    PAINT, GLASS, WALLPAPER 523............      69,145,211       65,261,570       320,584
    HARDWARE STORES 525....................     336,296,620      323,773,732     1,547,095
    NURSERIES, GARDEN SUPPLIES 526.........      95,913,502       79,623,828       415,438
    MOBILE HOME DEALERS 527................     100,705,466       95,746,325       473,605
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,981,898,125    1,927,794,696     9,346,373
    DEPARTMENT STORES 531..................   1,143,610,010    1,095,645,275     5,253,200
    VARIETY STORES 533.....................     540,786,096      537,113,126     2,675,095
    OTHER GENERAL MERCHANDISE..............     297,502,019      295,036,295     1,418,078
  FOOD STORES 54...........................   3,307,811,455    3,130,069,600    15,043,282
    GROCERY STORES 541.....................   3,047,451,993    2,918,258,130    14,045,364
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..     116,333,622       82,896,155       323,604
    CANDY, NUT AND CONFECTIONERY 544.......      20,757,922       19,871,192       100,267
    DAIRY PRODUCTS 545.....................      12,167,975       10,960,220        70,852
    BAKERIES 546...........................      39,185,480       38,690,203       191,866
    OTHER FOOD STORES 549..................      71,914,463       59,393,700       311,329
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   3,821,762,037    3,438,045,174    17,208,227
    AUTO DEALERS (NEW & USED) 551, 552.....   2,291,618,637    2,193,270,478    11,014,771
    ACCESSORY DEALERS 553..................     400,954,561      348,994,762     1,741,697
    SERVICE STATIONS 554...................     885,922,601      711,692,642     3,493,787
    MARINE, AIRCRAFT, ETC..................     243,266,238      184,087,292       957,972
  APPAREL AND ACCESSORIES 56...............   1,029,320,333      563,036,484     2,759,944
    CLOTHING 561-565.......................     863,067,264      428,592,917     2,098,997
    SHOES 566..............................      64,831,476       63,477,997       305,484
    OTHER ACCESSORIES 569..................     101,421,593       70,965,570       355,463
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,702,840,869    1,358,115,544     7,520,959
    FURNITURE 571..........................     429,343,734      395,044,825     1,984,248
    APPLIANCES 572.........................     156,853,331      148,579,278       743,166
    ELECTRONICS/MUSIC STORES 573 ..........   1,116,643,804      814,491,441     4,793,545
  EATING AND DRINKING PLACES 58............   1,318,092,596    1,269,792,555     6,675,723
  MISCELLANEOUS RETAIL 59..................   2,999,778,455    2,436,626,544    12,854,611
    DRUG STORES 591........................     553,498,156      516,141,336     2,488,538

                                                 


(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              4TH QUARTER, 1996
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    MISCELLANEOUS SHOPPING GOODS 594.......     986,421,012      785,046,955     3,910,640
    NONSTORE RETAILERS 596.................     424,177,241      258,336,464     1,534,969
    FUEL AND ICE 598.......................     164,561,830      141,834,887       706,419

    OTHER RETAIL STORES....................     871,120,216      735,266,902     4,214,045
FINANCE, INSURANCE AND REAL ESTATE.........   4,368,352,995    2,771,453,302    37,806,146
  FINANCE 60-62............................   2,618,257,050    1,687,910,896    24,821,893
  INSURANCE 63-64..........................     802,093,508      467,301,128     4,272,973
  REAL ESTATE 65-66........................     552,609,130      527,878,169     7,905,144
  OTHER FINANCE 67.........................     395,393,307       88,363,109       806,136
SERVICES AND OTHER BUSINESS................  13,144,318,214   10,021,663,521   129,561,451
  HOTELS, MOTELS, ETC. 70..................     301,383,359      294,911,801     1,776,398
  PERSONAL SERVICES 72.....................     384,073,236      372,529,741     4,245,553
    LAUNDRIES, CLEANERS 721................     131,358,583      125,267,547       851,908
    PHOTOGRAPHIC STUDIOS 722...............      44,158,317       42,612,190       307,755
    BARBER AND BEAUTY SHOPS 723, 724.......     142,926,077      142,335,685     2,351,553
    FUNERAL SERVICES 726...................      26,954,860       26,413,952       338,983
    OTHER PERSONAL SERVICES................      38,675,399       35,900,367       395,354
  BUSINESS SERVICES 73.....................   4,746,092,976    3,162,505,733    36,036,724
    ADVERTISING 731........................     156,430,300      119,178,641     1,537,149
    CREDIT AND COLLECTION AGENCIES 732.....      30,719,072       29,200,463       461,430
    SERVICES TO DWELLINGS AND BLDGS. 734...     139,800,230      131,577,847     1,892,403
    COMPUTER SERVICES 737 .................   1,973,345,123    1,208,436,156    16,061,466
    OTHER BUSINESS SERVICES................   2,445,798,251    1,674,112,626    16,084,276
  AUTOMOTIVE REPAIR, SERVICES 75...........     770,862,933      722,650,916     3,652,183
    RENTAL AND LEASING 751.................     300,450,936      281,700,752     1,415,357
    REPAIR SHOPS 753.......................     391,292,561      364,809,822     1,800,687
    OTHER AUTOMOTIVE SERVICES..............      79,119,436       76,140,342       436,139
  MISCELLANEOUS REPAIR SERVICES 76.........     285,461,927      264,243,705     1,493,065
  MOTION PICTURE THEATERS & PRODUCTION 78..     151,595,019      134,196,053     1,332,773
  AMUSEMENT AND RECREATION SERVICES 79.....     401,894,152      288,693,765     3,283,164
  MEDICAL AND HEALTH SERVICES 80...........   2,818,852,074    2,400,214,640    40,557,798
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,220,262,556    1,056,688,721    18,345,942
    DENTISTS 802...........................     347,666,986      346,223,891     6,317,325
    HOSPITALS 806..........................     803,860,801      622,346,774     9,425,560
    LABORATORIES 807.......................     129,903,565      109,375,297     1,897,772
    OTHER HEALTH SERVICES..................     317,158,166      265,579,957     4,571,199
  LEGAL SERVICES 81........................     523,238,705      507,442,488    10,064,715
  OTHER SERVICES 82-89.....................   2,713,245,166    1,835,918,912    26,581,390
    ENGINEERS AND ARCHITECTS 871...........     731,542,187      570,399,308     8,788,220
    ACCOUNTANTS AND BOOKKEEPERS 872........     312,599,317      208,427,219     3,774,826
  GOVERNMENT 91-97.........................      31,144,110       29,044,958       465,679
  OTHER BUSINESS 00,98-99..................      16,474,557        9,310,809        72,009
TOTAL ALL INDUSTRIES ......................  86,084,521,836   67,365,748,770   455,256,693
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