Quarterly Business Review

2nd Quarter, 1997

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TABLE 5:  

BUSINESS & OCCUPATION TAX
GROSS INCOME, TAXABLE INCOME & TAXDUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
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  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
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AGRICULTURE, FORESTRY AND FISHING..........     513,576,267      441,422,106     3,540,842
  AGRICULTURAL SERVICES 07.................     315,745,027      300,916,825     2,680,367
  FORESTRY 08..............................      52,362,780       48,282,859       392,441
  FISHING 09...............................      58,177,940       19,847,205       116,772
  OTHER AGRICULTURE........................      87,290,520       72,375,217       351,262
MINING AND QUARRYING.......................      87,995,396       83,339,240       429,841
  METAL MINING 10..........................      12,045,638       12,017,429        61,298
  SAND AND GRAVEL 144......................      14,814,331       14,759,252        80,615
  OTHER MINING AND QUARRYING...............      61,135,427       56,562,559       287,928
CONTRACT CONSTRUCTION......................   5,101,575,513    4,612,140,624    23,324,452
  GENERAL BUILDING CONTRACTORS 15..........   2,090,433,581    1,885,899,728     9,345,710
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     681,192,126      643,135,332     3,412,640
  SPECIAL TRADE CONTRACTORS 17.............   2,329,949,806    2,083,105,564    10,566,102
    PLUMBING AND HEATING 171...............     455,287,552      425,005,451     2,194,828
    ELECTRICAL 173.........................     447,526,361      407,182,462     2,075,596
    MASONRY 174............................     241,796,780      225,716,784     1,116,888
    OTHER TRADE CONTRACTORS................   1,185,339,113    1,025,200,867     5,178,790
MANUFACTURING..............................  19,152,525,730   17,312,188,679    90,755,730
  FOOD PRODUCTS 20.........................   2,111,221,406    1,827,100,034     7,264,570
    MEAT PRODUCTS 201......................     387,921,461      371,279,017       613,083
    DAIRY PRODUCTS 202.....................     264,890,113      249,222,098     1,188,150
    CANNING AND PRESERVING 203.............     433,913,810      400,104,741     1,612,873
    GRAIN MILL PRODUCTS 204................     217,385,079      206,061,947     1,002,265
    BAKERY PRODUCTS 205....................      53,937,317       49,935,565       252,296
    CONFECTIONERY PRODUCTS 206.............      13,343,832        8,224,051        37,371
    BEVERAGES 208..........................     285,814,649      213,419,491     1,087,333
    MISCELLANEOUS FOOD PRODUCTS............     454,015,145      328,853,124     1,471,199
  APPAREL AND TEXTILES 22, 23..............     136,664,636       99,339,055       506,989
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      34,305,135       24,136,758       127,310
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      10,161,096        8,920,070        45,279
    OTHER APPAREL AND TEXTILES.............      92,198,405       66,282,227       334,400
  LUMBER AND WOOD PRODUCTS 24..............   2,157,149,455    1,827,122,259     9,652,470
    LOGGING CAMPS AND CONTRACTORS 241......     496,337,869      341,571,088     1,791,589
    SAWMILLS AND PLANING MILLS 242.........     921,758,175      878,250,468     4,738,812
    OTHER WOOD PRODUCTS....................     739,053,411      607,300,703     3,122,069
  FURNITURE AND FIXTURES 25................      83,891,924       68,046,423       344,719
    HOUSEHOLD FURNITURE 251................      31,891,905       26,068,114       130,728
    OTHER FURNITURE AND FIXTURES...........      52,000,019       41,978,309       213,991
  PAPER AND ALLIED PRODUCTS 26.............     801,742,910      701,091,192     3,563,856
    PULP/PAPER MILLS 261, 262, 263.........     615,812,064      541,628,864     2,754,155
    PAPERBOARD CONTAINERS 265..............      82,325,901       69,948,739       355,390
    CONVERTED PAPER PRODUCTS 267...........     103,604,945       89,513,589       454,311
  PRINTING, PUBLISHING, ETC. 27............     671,048,925      579,388,751     3,885,997
    NEWSPAPERS 271.........................     246,839,422      207,615,607     1,067,541
    PERIODICALS AND BOOKS 272-274..........     190,830,650      162,887,919     1,757,600
    COMMERCIAL PRINTING 275................     210,538,382      187,935,705       947,795
    OTHER PRINTING.........................      22,840,471       20,949,520       113,061
  CHEMICALS AND ALLIED PRODUCTS 28.........     433,984,292      362,485,061     1,874,575
    CHEMICALS AND PLASTICS 281, 282........     192,710,658      158,550,079       800,712
    DRUGS 283..............................      19,391,982       18,844,606       115,966
    OTHER CHEMICAL PRODUCTS 284-289........     221,881,652      185,090,376       957,897
  PETROLEUM REFINING 29....................     404,017,990      381,926,089     1,932,275
  RUBBER AND PLASTICS PRODUCTS 30..........     184,966,252      163,671,539       828,623
  LEATHER AND LEATHER PRODUCTS 31..........      18,355,040        4,276,612        21,528
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     326,677,102      269,871,110     1,364,080
  PRIMARY METAL INDUSTRIES 33..............   1,063,053,471      982,382,318     4,982,983
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     145,657,376      128,571,470       651,120
    PRIMARY SMELTING/NONFERR0US METALS 333.     586,727,873      582,497,350     2,947,984
    FOUNDRIES, NONFERROUS METALS 334-339...     330,668,222      271,313,498     1,383,879
  FABRICATED METAL PRODUCTS 34.............     568,162,300      473,109,565     2,392,127
    CANS 341...............................     132,506,498      123,983,671       627,353
    STRUCTURAL PRODUCTS 344................     201,018,330      166,639,237       838,110
    OTHER FABRICATED METAL PRODUCTS........     234,637,472      182,486,657       926,664
  MACHINERY, EXCEPT ELECTRIC 35............     759,702,597      630,425,247     3,312,811
    FARM MACHINERY AND EQUIPMENT 352.......       8,599,907        7,536,872        37,876
    CONSTRUCTION & HANDLING EQUIPMENT 353..     116,448,678      107,264,997       550,087
    SPECIAL INDUSTRIAL MACHINERY 355.......     128,523,982      109,404,665       580,693
    OTHER MACHINERY........................     506,130,030      406,218,713     2,144,155
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     664,930,046      616,215,832     3,162,554
  TRANSPORTATION EQUIPMENT 37..............   8,109,854,041    7,808,284,190    42,985,460
    MOTOR VEHICLES AND EQUIPMENT 371.......      64,850,485       56,396,456       284,723
    AIRCRAFT AND PARTS 372.................   7,539,899,287    7,309,728,400    40,370,599

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                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              2ND QUARTER, 1997
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  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
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    SHIP AND BOAT BUILDINGS 373............     175,308,781      149,940,263       755,211
    OTHER TRANSPORTATION EQUIPMENT 374-379.     329,795,488      292,219,071     1,574,927
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     447,351,865      356,326,673     1,855,168
  MISCELLANEOUS MANUFACTURING 39...........     209,751,478      161,126,729       824,945
TRANSPORTATION AND ALLIED SERVICES.........     860,969,194      717,744,228     5,402,922
  RAILROADS 40.............................      11,987,057       11,538,405       128,044
  LOCAL AND SUBURBAN TRANSIT 41............      35,648,605       28,857,201       501,370
  MOTOR FREIGHT AND WAREHOUSING 42.........     288,039,629      263,381,259     1,922,025
  WATER TRANSPORTATION 44..................     244,327,669      192,371,943     1,239,978
  AIR TRANSPORTATION SERVICES 45...........      71,581,600       45,200,119       403,225
  TRANSPORTATION SERVICES 46, 47...........     209,384,634      176,395,301     1,208,280
COMMUNICATION AND UTILITIES................   2,234,112,459    1,992,382,247    16,994,412
  COMMUNICATION 48.........................   1,549,022,499    1,352,465,669     9,255,723
  ELECTRIC COMPANIES 491...................      59,849,201       59,728,517       634,261
  GAS COMPANIES 492........................         258,208          258,208         2,808
  WATER COMPANIES 494......................      71,393,631       64,512,191     1,103,731
  OTHER UTILITIES..........................     553,588,920      515,417,662     5,997,889
WHOLESALE TRADE............................  22,619,264,717   16,223,862,738    81,167,959
  DURABLE GOODS 50.........................  12,731,304,589    8,711,668,874    45,276,178
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,965,643,220    1,616,541,139     8,262,961
    FURNITURE AND HOME FURNISHINGS 502.....     371,420,338      319,447,937     1,650,938
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,214,398,119      907,995,887     4,601,490
    SPORTING, RECREATIONAL EQUIPMENT 504...   3,220,815,596    1,638,075,004     8,651,567
    ELECTRICAL GOODS 506...................   1,643,280,539    1,307,016,711     6,910,173
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     536,060,818      435,527,463     2,248,427
    MACHINERY AND EQUIPMENT 508............   2,266,092,389    1,786,663,893     9,061,661
    OTHER WHOLESALERS 505, 509.............   1,513,593,570      700,400,840     3,888,961
  NONDURABLE GOODS 51......................   9,887,960,128    7,512,193,864    35,891,781
    PAPER AND PAPER PRODUCTS 511...........     576,710,472      506,406,980     2,576,049
    DRUGS AND SUNDRIES 512.................     809,140,027      690,429,468     3,527,428
    APPAREL, PIECE GOODS AND NOTIONS 513...     348,417,991      207,475,642     1,075,047
    GROCERIES AND RELATED PRODUCTS 514.....   3,018,721,438    1,927,039,434     9,438,474
    FARM-PRODUCT RAW MATERIALS 515.........     594,894,602      463,758,274       348,531
    CHEMICALS AND ALLIED PRODUCTS 516......     732,852,972      636,905,838     3,220,030
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,127,085,635    1,786,708,441     9,069,361
    MISCELLANEOUS NONDURABLE GOODS.........   1,680,136,991    1,293,469,787     6,636,861
RETAIL TRADE...............................  16,744,097,649   14,797,569,743    74,379,121
  BLDG. MATERIALS, HARDWARE 52.............   1,295,441,273    1,234,721,946     6,069,826
    LUMBER AND BLDG. MATERIALS 521.........     636,503,635      599,962,553     2,949,927
    PAINT, GLASS, WALLPAPER 523............      85,003,067       81,622,500       401,047
    HARDWARE STORES 525....................     328,292,250      319,778,004     1,522,129
    NURSERIES, GARDEN SUPPLIES 526.........     134,268,449      125,469,790       663,877
    MOBILE HOME DEALERS 527................     111,373,872      107,889,099       532,846
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,508,608,410    1,463,256,190     7,183,106
    DEPARTMENT STORES 531..................     785,075,199      746,354,403     3,621,916
    VARIETY STORES 533.....................     476,977,248      472,890,825     2,386,921
    OTHER GENERAL MERCHANDISE..............     246,555,963      244,010,962     1,174,269
  FOOD STORES 54...........................   3,137,614,525    2,982,545,929    14,314,478
    GROCERY STORES 541.....................   2,923,327,091    2,801,311,408    13,502,495
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      87,840,534       69,663,537       253,229
    CANDY, NUT AND CONFECTIONERY 544.......      10,301,186       10,066,356        52,408
    DAIRY PRODUCTS 545.....................       7,637,946        5,836,940        29,308
    BAKERIES 546...........................      35,362,250       34,969,528       173,447
    OTHER FOOD STORES 549..................      73,145,518       60,698,160       303,591
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   4,343,054,161    3,914,672,002    19,539,459
    AUTO DEALERS (NEW & USED) 551, 552.....   2,730,427,941    2,613,852,817    13,073,540
    ACCESSORY DEALERS 553..................     394,481,273      349,858,414     1,748,122
    SERVICE STATIONS 554...................     861,544,109      657,847,091     3,218,921
    MARINE, AIRCRAFT, ETC..................     356,600,838      293,113,680     1,498,876
  APPAREL AND ACCESSORIES 56...............     853,320,434      477,860,839     2,333,333
    CLOTHING 561-565.......................     707,769,715      360,509,665     1,759,566
    SHOES 566..............................      62,314,765       60,874,920       292,829
    OTHER ACCESSORIES 569..................      83,235,954       56,476,254       280,938
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   1,645,170,778    1,282,262,988     7,014,370
    FURNITURE 571..........................     405,282,735      376,524,398     1,888,641
    APPLIANCES 572.........................     131,062,051      125,523,929       631,803
    ELECTRONICS/MUSIC STORES 573 ..........   1,108,825,992      780,214,661     4,493,926
  EATING AND DRINKING PLACES 58............   1,442,695,041    1,389,882,736     7,233,152
  MISCELLANEOUS RETAIL 59..................   2,518,193,027    2,052,367,113    10,691,397
    DRUG STORES 591........................     511,187,514      470,402,141     2,277,909

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(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              2ND QUARTER, 1997
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  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
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    MISCELLANEOUS SHOPPING GOODS 594.......     725,660,524      592,787,131     2,956,022
    NONSTORE RETAILERS 596.................     335,546,558      201,226,442     1,196,354
    FUEL AND ICE 598.......................     132,464,690      111,501,982       555,910
    OTHER RETAIL STORES....................     813,333,741      676,449,417     3,705,202
FINANCE, INSURANCE AND REAL ESTATE.........   4,006,331,853    2,631,381,013    35,866,572
  FINANCE 60-62............................   2,523,558,474    1,621,868,500    23,122,845
  INSURANCE 63-64..........................     782,897,605      399,176,808     3,928,517
  REAL ESTATE 65-66........................     549,148,420      532,269,908     8,067,328
  OTHER FINANCE 67.........................     150,727,354       78,065,797       747,882
SERVICES AND OTHER BUSINESS................  13,187,525,391   10,807,013,420   136,838,164
  HOTELS, MOTELS, ETC. 70..................     355,554,462      349,503,327     1,965,543
  PERSONAL SERVICES 72.....................     295,245,137      285,636,235     2,920,254
    LAUNDRIES, CLEANERS 721................     123,513,503      119,714,855       768,274
    PHOTOGRAPHIC STUDIOS 722...............      25,551,711       24,740,413       168,383
    BARBER AND BEAUTY SHOPS 723, 724.......      82,333,891       81,739,545     1,284,649
    FUNERAL SERVICES 726...................      26,204,132       25,718,044       330,671
    OTHER PERSONAL SERVICES................      37,641,900       33,723,378       368,277
  BUSINESS SERVICES 73.....................   4,926,765,895    3,868,044,129    43,540,500
    ADVERTISING 731........................     152,132,887      114,165,792     1,459,727
    CREDIT AND COLLECTION AGENCIES 732.....      34,450,691       32,863,638       518,478
    SERVICES TO DWELLINGS AND BLDGS. 734...     111,695,284      104,721,890     1,410,513
    COMPUTER SERVICES 737 .................   2,453,925,782    1,965,188,625    24,529,261
    OTHER BUSINESS SERVICES................   2,174,561,251    1,651,104,184    15,622,521
  AUTOMOTIVE REPAIR, SERVICES 75...........     804,480,599      756,447,437     3,786,783
    RENTAL AND LEASING 751.................     290,068,043      272,309,489     1,361,852
    REPAIR SHOPS 753.......................     429,709,179      402,575,407     1,971,626
    OTHER AUTOMOTIVE SERVICES..............      84,703,377       81,562,541       453,305
  MISCELLANEOUS REPAIR SERVICES 76.........     268,078,359      245,039,936     1,330,612
  MOTION PICTURE THEATERS & PRODUCTION 78..     162,880,631      117,928,208     1,201,140
  AMUSEMENT AND RECREATION SERVICES 79.....     393,104,231      314,693,995     3,273,040
  MEDICAL AND HEALTH SERVICES 80...........   2,893,142,035    2,479,353,317    41,726,185
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,235,701,189    1,058,238,330    18,309,551
    DENTISTS 802...........................     389,151,331      387,743,026     7,082,312
    HOSPITALS 806..........................     861,450,126      681,687,325    10,304,550
    LABORATORIES 807.......................     124,757,651       99,153,185     1,694,433
    OTHER HEALTH SERVICES..................     282,081,738      252,531,451     4,335,339
  LEGAL SERVICES 81........................     507,542,626      491,317,915     9,765,707
  OTHER SERVICES 82-89.....................   2,547,684,060    1,868,126,525    26,894,841
    ENGINEERS AND ARCHITECTS 871...........     712,669,190      590,123,537     9,120,951
    ACCOUNTANTS AND BOOKKEEPERS 872........     316,387,003      261,015,702     4,772,675
  GOVERNMENT 91-97.........................      29,758,149       27,993,712       409,897
  OTHER BUSINESS 00,98-99..................       3,289,207        2,928,684        23,662
TOTAL ALL INDUSTRIES ......................  84,507,974,169   69,619,044,038   468,700,015
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