Quarterly Business Review

3rd Quarter, 1997

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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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