TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
3RD QUARTER, 1997 ($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 $489,413 $13,205 $476,208 .00484 $2,305
2 Processing Meat-Whlse, 30 869,230 46,565 822,665 .00138 1,135
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 162,014 2,897 159,117 .00275 438
Processing Dried Peas
4 Intl Charter Freight 18 205,083 20,823 184,260 .00363 669
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 225,213 1,416 223,797 .0055 1,231
6 Manufacturing Fresh Fruit 21 545,234 21,915 523,320 .00330 1,727
and Vegetables
7 Processing for Hire/ 10 713,656 6,891 706,765 .00484 3,421
Printing and Publishing
8 Manufacturing 07 8,501,037 220,739 8,280,298 .00484 40,077
9 Wholesaling Wheat, Oats, 15 466,571 95,479 371,092 .00011 41
Corn, Barley, etc.
10 Internal Distribution - 06 193,801 0 193,801 .00484 938
2 or More Outlets
11 Wholesaling 03 31,437,454 8,760,590 22,676,864 .00484 109,756
12 Warehousing, Radio and 11 1,177,098 164,909 1,012,189 .00484 4,899
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 799,506 181,259 618,248 .015 9,274
Hospitals
14 Selected Business 58 2,211,951 223,508 1,988,443 .02 39,769
Services
15 Financial Business 72 3,571,044 2,051,064 1,519,979 .016 24,320
Services
16 Cleanup of Radioactive 83 400,270 1,401 398,869 .00471 1,879
Waste for U.S. Gov't
17 Service & Other 04 7,210,973 1,362,197 5,848,776 .0175 102,353
Activities
18 Retailing of Interstate 19 885,412 50,289 835,123 .00484 4,042
Transportation Equipment
19 Retailing 02 26,480,458 3,256,921 23,223,538 .00471 109,383
B&O TOTALS 86,545,420 16,482,069 70,063,351 457,656
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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 $26,600,191 $8,190,690 $18,409,501 .065 $1,196,619
21 Use Tax 05 811,692 0 811,692 .065 52,761
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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 $151,771 $9,215 $142,556 .05029 $7,165
55 Sewer Collection 61 73,970 31,448 42,522 .03852 1,637
56 Express 09 3,888 3,435 453 .03852 17
57 Power 49 868,684 167,511 701,173 .03873 27,156
58 Gas Dist., Telegraph 26 95,901 10,997 84,904 .03852 3,270
59 Motor Transportation, 08 902,268 701,490 200,778 .01926 3,853
Railroad, Railroad Car
60 Urban Transportation/ 12 91,206 12,898 78,308 .00642 501
Vessels Under 65 Feet
61 Other Public Service 13 157,666 125,031 32,635 .01926 628
PUBLIC UTILITY TAX TOTALS 2,345,302 1,062,101 1,283,201 44,226
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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 $11,246 $3,858 $7,387 .7490 $5,533
63 Refuse Collection 64 221,844 59,736 162,108 .036 5,836
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,841,825 121,534 1,720,291 .007 12,042
66 Litter Tax 36 15,082 0 15,082 .00015 2
68 Syrup Tax 54 Gallons 1.00 2,522
TOTAL OTHER TAXES 25,936
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TOTAL STATE TAXES** $1,777,197
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $36,210,000 in retail sales and use tax collected by
county auditors and 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 = 0.59 percent (tax due amount (except sales/use) / gross amount
for B&O and public utility taxes).