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TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
4TH 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 $468,848 $15,081 $453,767 .00484 $2,204
2 Processing Meat-Whlse, 30 883,534 98,504 785,031 .00138 1,135
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 171,218 3,214 168,004 .00275 466
Processing Dried Peas
4 Intl Charter Freight 18 251,967 44,876 207,091 .00363 753
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 314,731 1,716 313,015 .0055 1,735
6 Manufacturing Fresh Fruit 21 533,049 22,819 510,229 .00330 1,684
and Vegetables
7 Processing for Hire/ 10 891,244 6,707 884,537 .00484 4,283
Printing and Publishing
8 Manufacturing 07 9,593,814 236,765 9,357,049 .00484 45,295
9 Wholesaling Wheat, Oats, 15 703,895 161,030 542,864 .00011 60
Corn, Barley, etc.
10 Internal Distribution - 06 202,746 0 202,746 .00484 981
2 or More Outlets
11 Wholesaling 03 36,061,360 10,899,390 25,161,970 .00484 121,779
12 Warehousing, Radio and 11 1,413,940 529,670 884,270 .00484 4,282
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 827,292 191,832 635,460 .015 9,532
Hospitals
14 Selected Business 58 2,639,538 347,411 2,292,128 .02 45,843
Services
15 Financial Business 72 2,418,696 931,596 1,487,100 .016 23,794
Services
16 Cleanup of Radioactive 83 270,266 41 270,225 .00471 1,273
Waste for U.S. Gov't
17 Service & Other 04 8,641,036 1,791,241 6,849,795 .0175 119,996
Activities
18 Retailing of Interstate 19 801,249 71,267 729,982 .00484 3,533
Transportation Equipment
19 Retailing 02 28,058,836 4,006,797 24,052,039 .00471 113,286
B&O TOTALS 95,147,259 19,359,958 75,787,302 501,914
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TABLE 2, CONTINUED
4TH QUARTER, 1997 ($000)
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 $28,239,467 $9,284,090 $18,955,377 .065 $1,232,101
21 Use Tax 05 789,899 0 789,899 .065 51,344
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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 $120,148 $7,159 $112,990 .05029 $5,660
55 Sewer Collection 61 76,625 32,049 44,576 .03852 1,716
56 Express 09 1,462 936 526 .03852 20
57 Power 49 1,059,276 186,163 873,113 .03873 33,816
58 Gas Dist., Telegraph 26 217,765 5,450 212,314 .03852 8,178
59 Motor Transportation, 08 1,248,526 1,023,058 225,468 .01926 4,291
Railroad, Railroad Car
60 Urban Transportation/ 12 108,166 20,278 87,889 .00642 557
Vessels Under 65 Feet
61 Other Public Service 13 115,833 87,381 28,452 .01926 545
PUBLIC UTILITY TAX TOTALS 2,947,802 1,362,475 1,585,328 54,783
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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 $14,536 $5,147 $9,388 .7490 $7,032
63 Refuse Collection 64 214,072 57,202 156,870 .036 5,647
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,707,030 123,011 1,584,018 .007 11,088
66 Litter Tax 36 29,663,766 0 29,663,766 .00015 4,450
68 Syrup Tax 54 Gallons 1.00 2,328
TOTAL OTHER TAXES 30,545
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TOTAL STATE TAXES** $1,870,687
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $27,681,000 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 = 0.60 percent (tax due amount (except sales/use) / gross amount for
B&O and public utility taxes).