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TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD 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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AGRICULTURE, FORESTRY AND FISHING.......... 538,934,469 460,324,732 3,558,814
AGRICULTURAL SERVICES 07................. 341,258,883 321,065,656 2,775,070
FORESTRY 08.............................. 51,316,892 47,337,577 341,877
FISHING 09............................... 62,222,168 20,981,607 110,122
OTHER AGRICULTURE........................ 84,136,526 70,939,892 331,745
MINING AND QUARRYING....................... 94,539,937 92,439,414 457,008
METAL MINING 10.......................... 12,352,652 12,345,292 60,934
SAND AND GRAVEL 144...................... 18,731,496 18,667,642 95,421
OTHER MINING AND QUARRYING............... 63,455,789 61,426,480 300,653
CONTRACT CONSTRUCTION...................... 5,673,156,870 5,135,126,578 25,326,380
GENERAL BUILDING CONTRACTORS 15.......... 2,246,558,483 1,998,487,019 9,805,244
HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16... 868,099,287 815,355,001 4,044,938
SPECIAL TRADE CONTRACTORS 17............. 2,558,499,100 2,321,284,558 11,476,198
PLUMBING AND HEATING 171............... 461,899,296 433,508,047 2,174,070
ELECTRICAL 173......................... 478,966,625 437,014,592 2,161,792
MASONRY 174............................ 258,319,911 239,415,969 1,151,531
OTHER TRADE CONTRACTORS................ 1,359,313,268 1,211,345,950 5,988,805
MANUFACTURING.............................. 17,859,991,311 16,012,524,028 79,610,926
FOOD PRODUCTS 20......................... 2,291,407,005 1,923,862,026 7,248,317
MEAT PRODUCTS 201...................... 423,568,503 403,552,317 646,607
DAIRY PRODUCTS 202..................... 269,300,534 253,601,389 1,157,947
CANNING AND PRESERVING 203............. 463,447,135 432,425,097 1,640,311
GRAIN MILL PRODUCTS 204................ 214,556,132 197,112,211 906,399
BAKERY PRODUCTS 205.................... 55,848,552 49,481,672 239,807
CONFECTIONERY PRODUCTS 206............. 20,343,041 13,796,685 63,661
BEVERAGES 208.......................... 291,951,304 211,250,775 1,038,098
MISCELLANEOUS FOOD PRODUCTS............ 552,391,804 362,641,880 1,555,487
APPAREL AND TEXTILES 22, 23.............. 167,711,494 118,604,534 582,395
MEN'S, YOUTHS', AND BOYS' 231, 232..... 54,745,267 42,358,972 207,415
WOMEN'S, MISSES', & JUNIORS' 233, 234.. 12,398,002 11,162,997 54,229
OTHER APPAREL AND TEXTILES............. 100,568,225 65,082,565 320,751
LUMBER AND WOOD PRODUCTS 24.............. 2,118,467,086 1,818,321,470 9,220,098
LOGGING CAMPS AND CONTRACTORS 241...... 491,649,816 365,768,725 1,825,822
SAWMILLS AND PLANING MILLS 242......... 888,059,649 841,185,410 4,352,890
OTHER WOOD PRODUCTS.................... 738,757,621 611,367,335 3,041,386
FURNITURE AND FIXTURES 25................ 89,173,584 73,511,006 359,428
HOUSEHOLD FURNITURE 251................ 31,040,542 26,434,992 127,963
OTHER FURNITURE AND FIXTURES........... 58,133,042 47,076,014 231,465
PAPER AND ALLIED PRODUCTS 26............. 816,615,078 720,834,750 3,508,446
PULP/PAPER MILLS 261, 262, 263......... 618,191,218 549,437,168 2,677,553
PAPERBOARD CONTAINERS 265.............. 86,827,915 73,308,644 356,344
CONVERTED PAPER PRODUCTS 267........... 111,595,945 98,088,938 474,549
PRINTING, PUBLISHING, ETC. 27............ 673,914,729 577,966,190 3,731,002
NEWSPAPERS 271......................... 238,807,531 203,325,378 1,001,729
PERIODICALS AND BOOKS 272-274.......... 186,007,676 155,031,062 1,657,507
COMMERCIAL PRINTING 275................ 225,227,017 197,636,580 960,425
OTHER PRINTING......................... 23,872,505 21,973,170 111,341
CHEMICALS AND ALLIED PRODUCTS 28......... 378,797,468 349,069,849 1,748,321
CHEMICALS AND PLASTICS 281, 282........ 161,546,298 145,198,315 702,598
DRUGS 283.............................. 16,951,368 15,768,977 105,230
OTHER CHEMICAL PRODUCTS 284-289........ 200,299,802 188,102,557 940,493
PETROLEUM REFINING 29.................... 432,916,272 411,558,802 1,991,648
RUBBER AND PLASTICS PRODUCTS 30.......... 186,371,199 163,408,699 793,991
LEATHER AND LEATHER PRODUCTS 31.......... 17,678,171 4,927,631 23,889
STONE/CLAY/GLASS/CONCRETE PRODUCTS 32.... 342,495,410 284,850,715 1,386,150
PRIMARY METAL INDUSTRIES 33.............. 1,072,086,739 999,181,940 4,846,541
IRON & STEEL FOUNDRIES, MILLS 331, 332. 141,969,490 133,047,586 643,946
PRIMARY SMELTING/NONFERR0US METALS 333. 581,117,426 576,477,455 2,791,071
FOUNDRIES, NONFERROUS METALS 334-339... 348,999,823 289,656,899 1,411,524
FABRICATED METAL PRODUCTS 34............. 511,464,258 425,410,588 2,063,939
CANS 341............................... 71,233,736 65,854,791 318,731
STRUCTURAL PRODUCTS 344................ 211,230,185 174,432,186 844,596
OTHER FABRICATED METAL PRODUCTS........ 229,000,337 185,123,611 900,612
MACHINERY, EXCEPT ELECTRIC 35............ 803,231,147 659,938,324 3,328,634
FARM MACHINERY AND EQUIPMENT 352....... 6,793,846 6,006,885 28,986
CONSTRUCTION & HANDLING EQUIPMENT 353.. 114,072,700 103,722,834 515,141
SPECIAL INDUSTRIAL MACHINERY 355....... 134,077,397 105,849,045 539,382
OTHER MACHINERY........................ 548,287,204 444,359,560 2,245,125
ELECTRICAL MACHINERY AND SUPPLIES 36..... 702,313,003 661,106,433 3,251,859
TRANSPORTATION EQUIPMENT 37.............. 6,672,952,529 6,373,484,344 33,318,268
MOTOR VEHICLES AND EQUIPMENT 371....... 74,676,202 66,661,539 322,609
AIRCRAFT AND PARTS 372................. 6,098,878,755 5,846,706,487 30,648,795
TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD 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............ 170,092,221 144,168,556 701,988
OTHER TRANSPORTATION EQUIPMENT 374-379. 329,305,351 315,947,762 1,644,876
PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38. 363,548,384 281,643,256 1,393,362
MISCELLANEOUS MANUFACTURING 39........... 218,847,755 164,843,471 814,638
TRANSPORTATION AND ALLIED SERVICES......... 922,329,161 767,150,904 5,542,552
RAILROADS 40............................. 13,303,007 13,298,039 143,346
LOCAL AND SUBURBAN TRANSIT 41............ 26,571,115 22,031,470 358,289
MOTOR FREIGHT AND WAREHOUSING 42......... 331,863,872 294,343,542 2,097,948
WATER TRANSPORTATION 44.................. 256,243,461 200,860,754 1,281,287
AIR TRANSPORTATION SERVICES 45........... 62,921,415 47,155,960 438,363
TRANSPORTATION SERVICES 46, 47........... 231,426,291 189,461,139 1,223,319
COMMUNICATION AND UTILITIES................ 2,336,968,368 2,107,524,276 17,046,773
COMMUNICATION 48......................... 1,555,955,768 1,373,886,574 9,145,600
ELECTRIC COMPANIES 491................... 63,537,926 63,212,042 640,970
GAS COMPANIES 492........................ 174,934 174,934 2,292
WATER COMPANIES 494...................... 83,447,835 75,117,348 1,187,304
OTHER UTILITIES.......................... 633,851,905 595,133,378 6,070,607
WHOLESALE TRADE............................ 23,140,159,117 16,353,325,077 79,499,009
DURABLE GOODS 50......................... 13,107,254,980 8,748,606,029 43,911,116
MOTOR VEHICLES AND AUTO EQUIPMENT 501.. 1,941,928,280 1,597,782,540 7,849,707
FURNITURE AND HOME FURNISHINGS 502..... 397,972,480 343,469,232 1,720,259
LUMBER AND CONSTRUCTION MATERIALS 503.. 1,261,201,968 954,037,487 4,652,885
SPORTING, RECREATIONAL EQUIPMENT 504... 3,513,963,108 1,713,975,824 8,760,641
ELECTRICAL GOODS 506................... 1,741,057,802 1,309,691,416 6,665,209
HARDWARE/PLUMBING/HEATING SUPPLIES 507. 536,578,919 435,614,759 2,164,971
MACHINERY AND EQUIPMENT 508............ 2,144,349,589 1,688,280,941 8,293,212
OTHER WHOLESALERS 505, 509............. 1,570,202,834 705,753,830 3,804,232
NONDURABLE GOODS 51...................... 10,032,904,137 7,604,719,048 35,587,893
PAPER AND PAPER PRODUCTS 511........... 597,760,395 526,677,851 2,589,405
DRUGS AND SUNDRIES 512................. 842,892,467 717,230,683 3,511,724
APPAREL, PIECE GOODS AND NOTIONS 513... 401,370,963 240,859,656 1,198,311
GROCERIES AND RELATED PRODUCTS 514..... 3,099,692,414 1,964,338,636 9,333,222
FARM-PRODUCT RAW MATERIALS 515......... 505,129,530 377,304,366 417,517
CHEMICALS AND ALLIED PRODUCTS 516...... 696,207,683 598,766,044 2,917,041
PETROLEUM AND PETROLEUM PRODUCTS 517... 2,283,141,559 1,949,723,527 9,520,344
MISCELLANEOUS NONDURABLE GOODS......... 1,606,709,126 1,229,818,285 6,100,329
RETAIL TRADE............................... 17,599,014,649 15,591,552,881 77,579,066
BLDG. MATERIALS, HARDWARE 52............. 1,330,199,351 1,269,895,919 6,150,814
LUMBER AND BLDG. MATERIALS 521......... 701,689,596 666,221,342 3,212,392
PAINT, GLASS, WALLPAPER 523............ 101,845,592 97,936,133 468,568
HARDWARE STORES 525.................... 321,093,937 310,824,748 1,478,229
NURSERIES, GARDEN SUPPLIES 526......... 87,437,776 82,722,553 442,646
MOBILE HOME DEALERS 527................ 118,132,450 112,191,143 548,979
OTHER 522, 524......................... - - -
GENERAL MERCHANDISE STORES 53............ 1,735,538,697 1,686,750,316 8,173,487
DEPARTMENT STORES 531.................. 860,056,374 816,696,317 3,946,607
VARIETY STORES 533..................... 615,799,518 613,210,342 2,995,536
OTHER GENERAL MERCHANDISE.............. 259,682,805 256,843,657 1,231,344
FOOD STORES 54........................... 3,258,237,120 3,084,524,197 14,784,363
GROCERY STORES 541..................... 3,031,213,403 2,902,377,196 13,941,439
FRUIT/VEGETABLE/MEAT MARKETS 542, 543.. 88,288,599 63,693,953 266,526
CANDY, NUT AND CONFECTIONERY 544....... 11,895,064 11,455,436 55,358
DAIRY PRODUCTS 545..................... 7,919,168 6,164,781 30,365
BAKERIES 546........................... 38,022,666 37,660,418 182,810
OTHER FOOD STORES 549.................. 80,898,220 63,172,413 307,865
AUTOMOTIVE DEALERS & GAS STATIONS 55..... 4,502,141,242 4,050,634,496 19,969,769
AUTO DEALERS (NEW & USED) 551, 552..... 2,810,537,007 2,693,470,899 13,310,523
ACCESSORY DEALERS 553.................. 409,925,100 365,705,784 1,792,284
SERVICE STATIONS 554................... 918,741,237 707,246,278 3,409,075
MARINE, AIRCRAFT, ETC.................. 362,937,898 284,211,535 1,457,887
APPAREL AND ACCESSORIES 56............... 902,497,698 528,613,752 2,568,955
CLOTHING 561-565....................... 741,052,268 396,205,285 1,930,621
SHOES 566.............................. 72,122,438 70,649,889 337,101
OTHER ACCESSORIES 569.................. 89,322,992 61,758,578 301,233
FURNITURE, FURNISHINGS & EQUIPMENT 57.... 1,733,009,192 1,363,965,395 7,341,543
FURNITURE 571.......................... 435,538,766 402,264,433 1,986,830
APPLIANCES 572......................... 135,927,000 131,272,204 656,943
ELECTRONICS/MUSIC STORES 573 .......... 1,161,543,426 830,428,758 4,697,770
EATING AND DRINKING PLACES 58............ 1,532,147,860 1,475,617,598 7,605,204
MISCELLANEOUS RETAIL 59.................. 2,605,243,489 2,131,551,208 10,984,931
DRUG STORES 591........................ 513,169,960 472,924,086 2,280,839
TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD 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....... 766,835,843 625,049,589 3,085,071
NONSTORE RETAILERS 596................. 335,553,157 201,583,584 1,156,101
FUEL AND ICE 598....................... 132,655,162 111,421,588 547,265
OTHER RETAIL STORES.................... 857,029,367 720,572,361 3,915,655
FINANCE, INSURANCE AND REAL ESTATE......... 5,279,496,701 2,692,349,037 36,138,319
FINANCE 60-62............................ 3,751,184,588 1,647,858,202 23,476,105
INSURANCE 63-64.......................... 791,873,261 398,077,784 3,772,440
REAL ESTATE 65-66........................ 582,710,514 558,058,707 8,038,371
OTHER FINANCE 67......................... 153,728,338 88,354,344 851,403
SERVICES AND OTHER BUSINESS................ 13,101,766,730 10,851,803,191 132,923,657
HOTELS, MOTELS, ETC. 70.................. 452,368,987 444,737,388 2,409,043
PERSONAL SERVICES 72..................... 299,827,914 289,018,221 2,838,473
LAUNDRIES, CLEANERS 721................ 131,478,815 125,459,278 797,274
PHOTOGRAPHIC STUDIOS 722............... 28,735,243 28,068,676 193,726
BARBER AND BEAUTY SHOPS 723, 724....... 79,919,430 79,602,319 1,210,885
FUNERAL SERVICES 726................... 26,721,011 26,171,669 326,830
OTHER PERSONAL SERVICES................ 32,973,415 29,716,279 309,758
BUSINESS SERVICES 73..................... 4,723,902,839 3,792,490,374 41,693,332
ADVERTISING 731........................ 150,259,680 111,974,340 1,376,309
CREDIT AND COLLECTION AGENCIES 732..... 32,062,094 30,696,064 462,188
SERVICES TO DWELLINGS AND BLDGS. 734... 117,922,400 109,695,654 1,409,311
COMPUTER SERVICES 737 ................. 2,117,503,948 1,794,736,388 22,822,635
OTHER BUSINESS SERVICES................ 2,306,154,717 1,745,387,928 15,622,889
AUTOMOTIVE REPAIR, SERVICES 75........... 866,566,190 819,770,937 4,049,286
RENTAL AND LEASING 751................. 334,364,924 318,614,431 1,561,031
REPAIR SHOPS 753....................... 442,787,289 414,831,039 2,016,476
OTHER AUTOMOTIVE SERVICES.............. 89,413,977 86,325,467 471,779
MISCELLANEOUS REPAIR SERVICES 76......... 277,145,541 255,934,301 1,358,896
MOTION PICTURE THEATERS & PRODUCTION 78.. 141,486,716 126,356,590 1,271,162
AMUSEMENT AND RECREATION SERVICES 79..... 433,216,813 349,132,294 3,513,487
MEDICAL AND HEALTH SERVICES 80........... 2,916,610,598 2,476,627,165 40,362,752
DRS/OTHER PRACTITIONERS 801, 803, 804.. 1,238,698,144 1,055,773,650 17,501,229
DENTISTS 802........................... 386,663,945 385,308,280 6,736,007
HOSPITALS 806.......................... 859,181,517 679,601,366 10,211,091
LABORATORIES 807....................... 117,436,756 97,262,043 1,644,215
OTHER HEALTH SERVICES.................. 314,630,236 258,681,826 4,270,210
LEGAL SERVICES 81........................ 504,631,645 487,585,029 9,681,031
OTHER SERVICES 82-89..................... 2,440,643,921 1,769,103,049 25,257,706
ENGINEERS AND ARCHITECTS 871........... 705,332,261 564,702,712 9,082,748
ACCOUNTANTS AND BOOKKEEPERS 872........ 222,633,395 196,364,537 3,468,800
GOVERNMENT 91-97......................... 33,438,358 29,936,321 408,159
OTHER BUSINESS 00,98-99.................. 11,927,208 11,111,522 80,330
TOTAL ALL INDUSTRIES ...................... 86,546,357,313 70,064,120,118 457,682,504
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