(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________

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

AGRICULTURE, FORESTRY AND FISHING..........     466,516,690      367,009,859     2,946,810
  AGRICULTURAL SERVICES 07.................     243,692,950      230,171,514     2,126,352
  FORESTRY 08..............................      63,238,841       59,540,395       407,174
  FISHING 09...............................      91,604,186       22,862,075       133,403
  OTHER AGRICULTURE........................      67,980,713       54,435,875       279,881
MINING AND QUARRYING.......................      86,556,689       83,450,142       424,225
  METAL MINING 10..........................      14,840,630       14,840,610        75,915
  SAND AND GRAVEL 144......................      11,796,177       11,428,958        59,699
  OTHER MINING AND QUARRYING...............      59,919,882       57,180,574       288,611
CONTRACT CONSTRUCTION......................   4,213,572,923    3,835,056,426    19,572,834
  GENERAL BUILDING CONTRACTORS 15..........   1,768,172,676    1,622,851,009     8,052,539
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     503,040,098      472,664,832     2,640,963
  SPECIAL TRADE CONTRACTORS 17.............   1,942,360,149    1,739,540,585     8,879,332
    PLUMBING AND HEATING 171...............     394,002,039      370,101,252     1,919,345
    ELECTRICAL 173.........................     412,099,410      380,215,892     1,943,693
    MASONRY 174............................     201,410,017      188,919,419       935,281
    OTHER TRADE CONTRACTORS................     934,848,683      800,304,022     4,081,013
MANUFACTURING..............................  16,643,511,035   14,899,593,476    78,384,493
  FOOD PRODUCTS 20.........................   2,083,928,961    1,786,587,203     7,085,006
    MEAT PRODUCTS 201......................     365,377,595      349,776,434       585,999
    DAIRY PRODUCTS 202.....................     255,189,004      238,811,243     1,137,037
    CANNING AND PRESERVING 203.............     459,654,060      426,525,332     1,712,682
    GRAIN MILL PRODUCTS 204................     194,994,852      175,911,850       841,989
    BAKERY PRODUCTS 205....................      77,487,141       72,655,048       366,711
    CONFECTIONERY PRODUCTS 206.............      18,145,959       12,195,964        56,770
    BEVERAGES 208..........................     248,923,644      189,471,025       959,368
    MISCELLANEOUS FOOD PRODUCTS............     464,156,706      321,240,307     1,424,450
  APPAREL AND TEXTILES 22, 23..............     149,132,346      108,664,126       551,877
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      36,483,957       25,611,414       131,257
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      23,527,575       22,169,120       112,312
    OTHER APPAREL AND TEXTILES.............      89,120,814       60,883,592       308,308
  LUMBER AND WOOD PRODUCTS 24..............   2,032,085,951    1,683,046,640     8,904,188
    LOGGING CAMPS AND CONTRACTORS 241......     555,983,114      359,757,383     1,880,017
    SAWMILLS AND PLANING MILLS 242.........     820,988,136      779,776,372     4,227,934
    OTHER WOOD PRODUCTS....................     655,114,701      543,512,885     2,796,237
  FURNITURE AND FIXTURES 25................      77,901,007       62,515,020       316,341
    HOUSEHOLD FURNITURE 251................      31,271,254       24,856,447       124,581
    OTHER FURNITURE AND FIXTURES...........      46,629,753       37,658,573       191,760
  PAPER AND ALLIED PRODUCTS 26.............     743,690,751      644,124,033     3,275,605
    PULP/PAPER MILLS 261, 262, 263.........     571,569,730      496,210,970     2,520,326
    PAPERBOARD CONTAINERS 265..............      77,219,716       66,234,138       336,887
    CONVERTED PAPER PRODUCTS 267...........      94,901,305       81,678,925       418,392
  PRINTING, PUBLISHING, ETC. 27............     649,224,938      566,280,864     3,682,504
    NEWSPAPERS 271.........................     231,668,390      200,952,082     1,031,505
    PERIODICALS AND BOOKS 272-274..........     180,746,895      156,613,621     1,591,700
    COMMERCIAL PRINTING 275................     212,453,806      186,719,661       941,167
    OTHER PRINTING.........................      24,355,847       21,995,500       118,132
  CHEMICALS AND ALLIED PRODUCTS 28.........     402,231,810      354,226,998     1,834,214
    CHEMICALS AND PLASTICS 281, 282........     163,531,749      135,406,028       700,681
    DRUGS 283..............................      21,038,786       20,515,286       107,676
    OTHER CHEMICAL PRODUCTS 284-289........     217,661,275      198,305,684     1,025,857
  PETROLEUM REFINING 29....................     412,065,543      390,620,191     1,973,371
  RUBBER AND PLASTICS PRODUCTS 30..........     152,808,250      136,053,761       689,219
  LEATHER AND LEATHER PRODUCTS 31..........      14,486,189        4,424,080        22,267
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     252,233,642      206,424,248     1,048,685
  PRIMARY METAL INDUSTRIES 33..............   1,013,329,175      929,507,000     4,713,828
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     142,762,115      123,825,841       627,474
    PRIMARY SMELTING/NONFERR0US METALS 333.     528,084,495      522,582,623     2,644,738
    FOUNDRIES, NONFERROUS METALS 334-339...     342,482,565      283,098,536     1,441,616
  FABRICATED METAL PRODUCTS 34.............     468,980,868      384,163,456     1,943,304
    CANS 341...............................      75,164,218       67,488,686       341,485
    STRUCTURAL PRODUCTS 344................     183,407,813      154,528,324       776,550
    OTHER FABRICATED METAL PRODUCTS........     210,408,837      162,146,446       825,269
  MACHINERY, EXCEPT ELECTRIC 35............     719,173,045      589,064,119     3,134,072
    FARM MACHINERY AND EQUIPMENT 352.......       7,302,878        6,238,032        31,328
    CONSTRUCTION & HANDLING EQUIPMENT 353..     110,097,910      102,530,880       527,260
    SPECIAL INDUSTRIAL MACHINERY 355.......     117,903,735      101,133,227       539,733
    OTHER MACHINERY........................     483,868,522      379,161,980     2,035,751
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     637,192,878      592,994,321     3,038,423
  TRANSPORTATION EQUIPMENT 37..............   6,263,211,478    5,983,099,778    33,718,901
    MOTOR VEHICLES AND EQUIPMENT 371.......      57,810,615       51,193,603       259,534
    AIRCRAFT AND PARTS 372.................   5,739,123,329    5,521,732,336    31,290,762

                                                 56


                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    SHIP AND BOAT BUILDINGS 373............     166,996,248      138,936,950       712,999
    OTHER TRANSPORTATION EQUIPMENT 374-379.     299,281,286      271,236,889     1,455,606
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     408,892,372      357,962,978     1,836,741
  MISCELLANEOUS MANUFACTURING 39...........     162,941,831      119,834,660       615,947
TRANSPORTATION AND ALLIED SERVICES.........     840,739,036      711,096,030     5,269,374
  RAILROADS 40.............................       8,978,302        8,977,918        85,450
  LOCAL AND SUBURBAN TRANSIT 41............      39,013,689       32,691,655       567,354
  MOTOR FREIGHT AND WAREHOUSING 42.........     275,903,581      253,840,784     1,816,251
  WATER TRANSPORTATION 44..................     233,371,847      188,172,472     1,199,879
  AIR TRANSPORTATION SERVICES 45...........     116,168,453       87,124,940       590,580
  TRANSPORTATION SERVICES 46, 47...........     167,303,164      140,288,261     1,009,860
COMMUNICATION AND UTILITIES................   2,175,646,747    1,982,157,800    16,427,708
  COMMUNICATION 48.........................   1,457,114,089    1,309,321,549     9,007,354
  ELECTRIC COMPANIES 491...................      53,610,464       53,319,633       553,705
  GAS COMPANIES 492........................       1,883,693        1,804,772        14,194
  WATER COMPANIES 494......................      63,631,609       56,478,236       986,991
  OTHER UTILITIES..........................     599,406,892      561,233,610     5,865,464
WHOLESALE TRADE............................  20,962,350,083   14,883,354,544    73,964,404
  DURABLE GOODS 50.........................  11,800,027,279    7,860,284,544    40,852,601
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,888,130,743    1,513,235,872     7,751,646
    FURNITURE AND HOME FURNISHINGS 502.....     336,331,226      285,905,524     1,465,945
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,021,713,631      764,734,596     3,884,497
    SPORTING, RECREATIONAL EQUIPMENT 504...   3,001,865,310    1,526,593,346     8,006,192
    ELECTRICAL GOODS 506...................   1,595,994,851    1,208,911,393     6,433,863
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     456,071,335      369,087,619     1,904,032
    MACHINERY AND EQUIPMENT 508............   1,988,899,083    1,517,819,509     7,702,276
    OTHER WHOLESALERS 505, 509.............   1,511,021,100      673,996,685     3,704,150
  NONDURABLE GOODS 51......................   9,162,322,804    7,023,070,000    33,111,803
    PAPER AND PAPER PRODUCTS 511...........     562,481,341      498,219,165     2,543,681
    DRUGS AND SUNDRIES 512.................     737,819,996      657,372,488     3,350,831
    APPAREL, PIECE GOODS AND NOTIONS 513...     348,080,292      195,782,720     1,029,962
    GROCERIES AND RELATED PRODUCTS 514.....   2,725,773,973    1,751,473,351     8,729,674
    FARM-PRODUCT RAW MATERIALS 515.........     691,054,669      554,719,218       411,301
    CHEMICALS AND ALLIED PRODUCTS 516......     586,698,817      531,071,966     2,705,284
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,164,727,979    1,847,866,655     9,385,002
    MISCELLANEOUS NONDURABLE GOODS.........   1,345,685,737      986,564,437     4,956,068
RETAIL TRADE...............................  15,164,225,006   13,375,787,689    67,539,196
  BLDG. MATERIALS, HARDWARE 52.............     958,270,211      908,282,102     4,469,285
    LUMBER AND BLDG. MATERIALS 521.........     486,934,853      457,301,475     2,258,114
    PAINT, GLASS, WALLPAPER 523............      65,802,906       62,190,921       305,504
    HARDWARE STORES 525....................     261,804,717      254,898,482     1,213,615
    NURSERIES, GARDEN SUPPLIES 526.........      70,586,253       64,140,836       344,063
    MOBILE HOME DEALERS 527................      73,141,482       69,750,388       347,989
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,318,490,777    1,277,501,913     6,262,874
    DEPARTMENT STORES 531..................     696,990,625      660,701,464     3,216,544
    VARIETY STORES 533.....................     416,752,479      414,256,607     2,066,193
    OTHER GENERAL MERCHANDISE..............     204,747,673      202,543,842       980,137
  FOOD STORES 54...........................   2,902,747,572    2,751,333,248    13,182,613
    GROCERY STORES 541.....................   2,691,960,705    2,578,962,643    12,419,990
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      91,411,886       65,438,239       225,719
    CANDY, NUT AND CONFECTIONERY 544.......      14,138,365       13,845,874        71,524
    DAIRY PRODUCTS 545.....................       6,168,401        4,954,728        25,272
    BAKERIES 546...........................      31,766,900       31,510,075       156,992
    OTHER FOOD STORES 549..................      67,301,315       56,621,689       283,116
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   4,023,094,948    3,634,059,922    18,217,932
    AUTO DEALERS (NEW & USED) 551, 552.....   2,620,444,118    2,508,473,262    12,615,162
    ACCESSORY DEALERS 553..................     341,255,678      306,782,104     1,538,162
    SERVICE STATIONS 554...................     781,131,576      594,251,449     2,907,655
    MARINE, AIRCRAFT, ETC..................     280,263,576      224,553,107     1,156,953
  APPAREL AND ACCESSORIES 56...............     723,631,054      397,616,430     1,958,671
    CLOTHING 561-565.......................     599,531,358      295,849,952     1,462,909
    SHOES 566..............................      55,431,553       54,141,993       261,397
    OTHER ACCESSORIES 569..................      68,668,143       47,624,485       234,365
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,514,429,313    1,176,881,069     6,515,837
    FURNITURE 571..........................     374,720,327      347,279,812     1,747,128
    APPLIANCES 572.........................     132,405,294      127,614,037       637,213
    ELECTRONICS/MUSIC STORES 573 ..........   1,007,303,692      701,987,220     4,131,496
  EATING AND DRINKING PLACES 58............   1,310,651,027    1,264,617,038     6,646,526
  MISCELLANEOUS RETAIL 59..................   2,412,910,104    1,965,495,967    10,285,458
    DRUG STORES 591........................     503,189,532      462,482,731     2,246,261

                                                 57


(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              1ST QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________

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

    MISCELLANEOUS SHOPPING GOODS 594.......     687,757,282      550,264,298     2,758,864
    NONSTORE RETAILERS 596.................     314,580,049      184,567,214     1,106,748
    FUEL AND ICE 598.......................     162,635,178      139,786,761       685,856
    OTHER RETAIL STORES....................     744,748,063      628,394,963     3,487,729
FINANCE, INSURANCE AND REAL ESTATE.........   3,840,028,203    2,488,974,707    40,673,565
  FINANCE 60-62............................   2,433,097,855    1,559,955,603    22,579,781
  INSURANCE 63-64..........................     756,970,346      383,952,592     3,757,844
  REAL ESTATE 65-66........................     494,037,805      470,233,911    13,598,351
  OTHER FINANCE 67.........................     155,922,197       74,832,601       737,589
SERVICES AND OTHER BUSINESS................  12,205,946,907   10,114,311,862   129,004,226
  HOTELS, MOTELS, ETC. 70..................     265,331,990      259,250,632     1,534,762
  PERSONAL SERVICES 72.....................     273,776,450      266,372,083     2,744,838
    LAUNDRIES, CLEANERS 721................     112,576,148      109,380,253       688,854
    PHOTOGRAPHIC STUDIOS 722...............      21,739,703       21,044,961       146,205
    BARBER AND BEAUTY SHOPS 723, 724.......      76,437,030       75,905,952     1,191,414
    FUNERAL SERVICES 726...................      27,604,507       27,087,497       348,221
    OTHER PERSONAL SERVICES................      35,419,062       32,953,420       370,144
  BUSINESS SERVICES 73.....................   4,498,039,622    3,708,772,328    42,278,673
    ADVERTISING 731........................     137,719,435      106,938,012     1,432,235
    CREDIT AND COLLECTION AGENCIES 732.....      35,059,630       33,481,211       505,159
    SERVICES TO DWELLINGS AND BLDGS. 734...     100,793,854       94,792,324     1,302,281
    COMPUTER SERVICES 737 .................   2,235,352,725    1,971,852,322    24,786,479
    OTHER BUSINESS SERVICES................   1,989,113,978    1,501,708,459    14,252,519
  AUTOMOTIVE REPAIR, SERVICES 75...........     785,487,046      736,160,077     3,693,086
    RENTAL AND LEASING 751.................     292,273,229      272,366,541     1,368,592
    REPAIR SHOPS 753.......................     412,449,360      385,657,004     1,885,177
    OTHER AUTOMOTIVE SERVICES..............      80,764,457       78,136,532       439,317
  MISCELLANEOUS REPAIR SERVICES 76.........     247,711,229      228,029,347     1,228,666
  MOTION PICTURE THEATERS & PRODUCTION 78..     140,154,021      126,298,967     1,280,504
  AMUSEMENT AND RECREATION SERVICES 79.....     341,716,747      249,271,338     2,550,443
  MEDICAL AND HEALTH SERVICES 80...........   2,756,674,513    2,365,119,186    39,879,475
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,167,309,046    1,008,189,077    17,476,046
    DENTISTS 802...........................     380,882,345      379,720,233     6,936,143
    HOSPITALS 806..........................     816,881,035      636,384,876     9,606,446
    LABORATORIES 807.......................     115,443,191       95,214,307     1,644,705
    OTHER HEALTH SERVICES..................     276,158,896      245,610,693     4,216,135
  LEGAL SERVICES 81........................     468,097,105      449,130,153     8,920,448
  OTHER SERVICES 82-89.....................   2,388,608,641    1,690,500,018    24,393,820
    ENGINEERS AND ARCHITECTS 871...........     691,052,566      555,709,363     8,466,928
    ACCOUNTANTS AND BOOKKEEPERS 872........     288,262,085      237,552,756     4,270,867
  GOVERNMENT 91-97.........................      24,466,225       22,164,097       356,454
  OTHER BUSINESS 00,98-99..................      15,883,318       13,243,636       143,057
TOTAL ALL INDUSTRIES ......................  76,599,093,319   62,740,792,535   434,206,835
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