_________________________________________________________________________________________
TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAXDUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
4TH QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
AGRICULTURE, FORESTRY AND FISHING.......... 669,059,407 515,174,277 4,032,652
AGRICULTURAL SERVICES 07................. 351,948,789 329,685,951 2,893,616
FORESTRY 08.............................. 63,230,897 58,204,568 449,911
FISHING 09............................... 146,255,429 37,534,300 227,018
OTHER AGRICULTURE........................ 107,624,292 89,749,458 462,107
MINING AND QUARRYING....................... 97,548,425 94,732,303 471,349
METAL MINING 10.......................... 9,695,578 9,633,596 47,961
SAND AND GRAVEL 144...................... 20,107,604 19,980,432 101,429
OTHER MINING AND QUARRYING............... 67,745,243 65,118,275 321,959
CONTRACT CONSTRUCTION...................... 5,926,238,999 5,361,261,479 26,715,318
GENERAL BUILDING CONTRACTORS 15.......... 2,463,950,059 2,187,184,267 10,827,395
HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16... 791,311,717 736,193,120 3,748,029
SPECIAL TRADE CONTRACTORS 17............. 2,670,977,223 2,437,884,092 12,139,894
PLUMBING AND HEATING 171............... 484,941,164 454,768,171 2,281,726
ELECTRICAL 173......................... 509,314,685 467,114,918 2,313,264
MASONRY 174............................ 276,562,385 248,225,794 1,202,072
OTHER TRADE CONTRACTORS................ 1,400,158,989 1,267,775,209 6,342,832
MANUFACTURING.............................. 20,927,901,677 18,845,263,177 93,577,977
FOOD PRODUCTS 20......................... 2,265,119,036 1,923,560,723 7,335,850
MEAT PRODUCTS 201...................... 390,959,852 372,868,816 600,490
DAIRY PRODUCTS 202..................... 253,732,142 239,430,257 1,077,963
CANNING AND PRESERVING 203............. 458,916,311 428,651,728 1,626,763
GRAIN MILL PRODUCTS 204................ 230,909,204 203,477,511 912,144
BAKERY PRODUCTS 205.................... 53,060,276 43,951,579 212,691
CONFECTIONERY PRODUCTS 206............. 44,349,271 33,157,699 156,007
BEVERAGES 208.......................... 287,290,674 208,213,900 1,032,389
MISCELLANEOUS FOOD PRODUCTS............ 545,901,306 393,809,233 1,717,403
APPAREL AND TEXTILES 22, 23.............. 191,994,846 132,126,379 642,584
MEN'S, YOUTHS', AND BOYS' 231, 232..... 55,978,138 44,312,859 216,757
WOMEN'S, MISSES', & JUNIORS' 233, 234.. 18,345,784 17,277,547 84,809
OTHER APPAREL AND TEXTILES............. 117,670,924 70,535,973 341,018
LUMBER AND WOOD PRODUCTS 24.............. 2,135,597,521 1,770,979,355 9,011,845
LOGGING CAMPS AND CONTRACTORS 241...... 465,385,096 365,726,063 1,843,831
SAWMILLS AND PLANING MILLS 242......... 871,741,209 825,368,470 4,291,539
OTHER WOOD PRODUCTS.................... 798,471,216 579,884,822 2,876,475
FURNITURE AND FIXTURES 25................ 90,414,243 73,924,615 365,520
HOUSEHOLD FURNITURE 251................ 35,669,578 30,522,268 150,558
OTHER FURNITURE AND FIXTURES........... 54,744,665 43,402,347 214,962
PAPER AND ALLIED PRODUCTS 26............. 827,759,361 727,308,676 3,547,772
PULP/PAPER MILLS 261, 262, 263......... 622,815,798 554,087,712 2,704,082
PAPERBOARD CONTAINERS 265.............. 96,315,011 77,843,805 381,074
CONVERTED PAPER PRODUCTS 267........... 108,628,552 95,377,159 462,616
PRINTING, PUBLISHING, ETC. 27............ 704,512,825 600,370,999 3,887,410
NEWSPAPERS 271......................... 259,668,698 221,408,141 1,089,391
PERIODICALS AND BOOKS 272-274.......... 196,158,161 159,155,655 1,717,291
COMMERCIAL PRINTING 275................ 223,429,756 196,700,511 961,784
OTHER PRINTING......................... 25,256,210 23,106,692 118,944
CHEMICALS AND ALLIED PRODUCTS 28......... 359,701,154 323,438,150 1,619,423
CHEMICALS AND PLASTICS 281, 282........ 168,294,286 149,439,938 723,095
DRUGS 283.............................. 15,777,726 15,390,490 104,816
OTHER CHEMICAL PRODUCTS 284-289........ 175,629,142 158,607,722 791,512
PETROLEUM REFINING 29.................... 381,047,706 360,830,219 1,748,301
RUBBER AND PLASTICS PRODUCTS 30.......... 168,548,033 147,898,787 718,124
LEATHER AND LEATHER PRODUCTS 31.......... 15,703,625 3,976,535 19,233
STONE/CLAY/GLASS/CONCRETE PRODUCTS 32.... 287,797,571 240,036,481 1,170,948
PRIMARY METAL INDUSTRIES 33.............. 1,053,342,225 983,034,465 4,766,760
IRON & STEEL FOUNDRIES, MILLS 331, 332. 138,057,496 127,407,835 616,993
PRIMARY SMELTING/NONFERR0US METALS 333. 562,017,305 558,439,259 2,703,293
FOUNDRIES, NONFERROUS METALS 334-339... 353,267,424 297,187,371 1,446,474
FABRICATED METAL PRODUCTS 34............. 516,923,269 419,426,840 2,035,207
CANS 341............................... 64,443,462 59,329,062 287,151
STRUCTURAL PRODUCTS 344................ 204,259,242 168,185,501 813,822
OTHER FABRICATED METAL PRODUCTS........ 248,220,565 191,912,277 934,234
MACHINERY, EXCEPT ELECTRIC 35............ 871,780,314 707,828,301 3,530,042
FARM MACHINERY AND EQUIPMENT 352....... 8,924,444 8,056,202 38,967
CONSTRUCTION & HANDLING EQUIPMENT 353.. 110,421,351 99,333,659 485,731
SPECIAL INDUSTRIAL MACHINERY 355....... 152,384,795 119,308,090 602,833
OTHER MACHINERY........................ 600,049,724 481,130,350 2,402,511
ELECTRICAL MACHINERY AND SUPPLIES 36..... 792,571,296 728,543,203 3,565,577
TRANSPORTATION EQUIPMENT 37.............. 9,568,102,009 9,197,279,088 47,079,827
MOTOR VEHICLES AND EQUIPMENT 371....... 63,636,760 55,464,297 268,651
AIRCRAFT AND PARTS 372................. 8,992,697,747 8,679,287,817 44,453,016
TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAXDUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
4TH QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
SHIP AND BOAT BUILDINGS 373............ 173,432,763 142,660,768 699,368
OTHER TRANSPORTATION EQUIPMENT 374-379. 338,334,739 319,866,206 1,658,792
PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38. 509,862,346 366,769,683 1,830,918
MISCELLANEOUS MANUFACTURING 39........... 187,124,297 137,930,678 702,636
TRANSPORTATION AND ALLIED SERVICES......... 1,010,005,280 796,842,040 5,692,365
RAILROADS 40............................. 10,741,514 10,733,679 97,957
LOCAL AND SUBURBAN TRANSIT 41............ 38,166,810 31,845,238 521,237
MOTOR FREIGHT AND WAREHOUSING 42......... 320,802,536 288,397,359 2,049,196
WATER TRANSPORTATION 44.................. 236,956,936 189,483,241 1,115,246
AIR TRANSPORTATION SERVICES 45........... 65,725,011 42,599,737 390,367
TRANSPORTATION SERVICES 46, 47........... 337,612,473 233,782,786 1,518,362
COMMUNICATION AND UTILITIES................ 2,279,511,331 1,999,772,238 16,662,684
COMMUNICATION 48......................... 1,630,090,308 1,408,206,780 9,498,609
ELECTRIC COMPANIES 491................... 64,014,149 63,892,545 636,763
GAS COMPANIES 492........................ 9,114,429 641,404 4,766
WATER COMPANIES 494...................... 76,346,512 67,936,993 1,126,608
OTHER UTILITIES.......................... 499,945,933 459,094,516 5,395,938
WHOLESALE TRADE............................ 25,819,892,199 16,747,699,159 81,571,858
DURABLE GOODS 50......................... 14,320,269,213 8,849,324,673 45,227,502
MOTOR VEHICLES AND AUTO EQUIPMENT 501.. 1,945,193,968 1,583,497,959 7,784,775
FURNITURE AND HOME FURNISHINGS 502..... 423,187,595 361,872,987 1,834,758
LUMBER AND CONSTRUCTION MATERIALS 503.. 1,328,739,609 844,510,497 4,129,625
SPORTING, RECREATIONAL EQUIPMENT 504... 3,735,130,985 1,833,078,097 9,889,332
ELECTRICAL GOODS 506................... 1,834,829,966 1,375,836,630 6,979,788
HARDWARE/PLUMBING/HEATING SUPPLIES 507. 532,526,756 419,347,695 2,099,587
MACHINERY AND EQUIPMENT 508............ 2,218,755,725 1,665,990,157 8,259,338
OTHER WHOLESALERS 505, 509............. 2,301,904,609 765,190,651 4,250,299
NONDURABLE GOODS 51...................... 11,499,622,986 7,898,374,486 36,344,356
PAPER AND PAPER PRODUCTS 511........... 621,346,727 528,174,922 2,574,394
DRUGS AND SUNDRIES 512................. 834,792,203 714,201,312 3,492,991
APPAREL, PIECE GOODS AND NOTIONS 513... 455,597,507 268,759,767 1,342,416
GROCERIES AND RELATED PRODUCTS 514..... 3,731,595,765 2,084,540,834 9,910,428
FARM-PRODUCT RAW MATERIALS 515......... 767,504,844 518,155,944 392,016
CHEMICALS AND ALLIED PRODUCTS 516...... 632,431,508 530,521,037 2,590,541
PETROLEUM AND PETROLEUM PRODUCTS 517... 2,382,978,220 2,064,417,221 10,105,512
MISCELLANEOUS NONDURABLE GOODS......... 2,073,376,212 1,189,603,449 5,936,058
RETAIL TRADE............................... 18,989,681,524 16,411,356,024 82,167,550
BLDG. MATERIALS, HARDWARE 52............. 1,204,075,455 1,125,794,545 5,452,469
LUMBER AND BLDG. MATERIALS 521......... 607,303,150 564,434,153 2,748,107
PAINT, GLASS, WALLPAPER 523............ 78,276,574 74,642,703 358,588
HARDWARE STORES 525.................... 302,930,328 291,075,154 1,381,210
NURSERIES, GARDEN SUPPLIES 526......... 103,365,297 87,496,324 438,251
MOBILE HOME DEALERS 527................ 112,200,106 108,146,211 526,313
OTHER 522, 524......................... - - -
GENERAL MERCHANDISE STORES 53............ 2,092,504,131 2,030,099,898 9,817,832
DEPARTMENT STORES 531.................. 1,183,903,245 1,127,669,052 5,406,693
VARIETY STORES 533..................... 591,385,027 588,880,413 2,906,346
OTHER GENERAL MERCHANDISE.............. 317,215,859 313,550,433 1,504,793
FOOD STORES 54........................... 3,632,360,863 3,443,915,627 16,531,411
GROCERY STORES 541..................... 3,368,311,821 3,234,170,391 15,529,927
FRUIT/VEGETABLE/MEAT MARKETS 542, 543.. 93,576,363 65,189,511 289,577
CANDY, NUT AND CONFECTIONERY 544....... 22,813,334 21,454,776 102,861
DAIRY PRODUCTS 545..................... 12,655,252 10,494,008 52,795
BAKERIES 546........................... 43,088,427 42,528,316 207,115
OTHER FOOD STORES 549.................. 91,915,666 70,078,625 349,136
AUTOMOTIVE DEALERS & GAS STATIONS 55..... 4,020,828,937 3,583,286,845 17,666,450
AUTO DEALERS (NEW & USED) 551, 552..... 2,527,114,087 2,420,091,839 11,953,637
ACCESSORY DEALERS 553.................. 404,804,819 348,841,245 1,712,038
SERVICE STATIONS 554................... 809,757,402 612,848,691 2,960,768
MARINE, AIRCRAFT, ETC.................. 279,152,629 201,505,070 1,040,007
APPAREL AND ACCESSORIES 56............... 1,317,462,516 607,460,818 2,962,414
CLOTHING 561-565....................... 1,146,339,451 468,729,269 2,279,028
SHOES 566.............................. 66,256,913 64,523,691 307,735
OTHER ACCESSORIES 569.................. 104,866,152 74,207,858 375,651
FURNITURE, FURNISHINGS & EQUIPMENT 57.... 2,002,830,852 1,600,753,236 8,701,611
FURNITURE 571.......................... 497,643,140 458,340,769 2,273,410
APPLIANCES 572......................... 171,802,880 166,729,433 847,591
ELECTRONICS/MUSIC STORES 573 .......... 1,333,384,832 975,683,034 5,580,610
EATING AND DRINKING PLACES 58............ 1,432,384,017 1,379,776,108 7,178,101
MISCELLANEOUS RETAIL 59.................. 3,287,234,753 2,640,268,947 13,857,262
DRUG STORES 591........................ 585,946,737 543,713,207 2,612,995
TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAXDUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
4TH QUARTER, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
MISCELLANEOUS SHOPPING GOODS 594....... 1,045,538,784 840,976,709 4,152,726
NONSTORE RETAILERS 596................. 468,210,724 287,183,170 1,672,974
FUEL AND ICE 598....................... 140,731,360 121,442,432 589,857
OTHER RETAIL STORES.................... 1,046,807,148 846,953,429 4,828,710
FINANCE, INSURANCE AND REAL ESTATE......... 4,377,504,701 2,893,474,815 38,595,817
FINANCE 60-62............................ 2,677,281,448 1,689,924,896 23,805,076
INSURANCE 63-64.......................... 924,647,113 533,799,412 5,161,469
REAL ESTATE 65-66........................ 625,057,735 596,235,676 8,911,961
OTHER FINANCE 67......................... 150,518,405 73,514,831 717,311
SERVICES AND OTHER BUSINESS................ 15,051,596,691 12,122,691,117 152,406,555
HOTELS, MOTELS, ETC. 70.................. 313,052,564 306,163,432 1,751,206
PERSONAL SERVICES 72..................... 406,481,953 389,132,969 4,273,900
LAUNDRIES, CLEANERS 721................ 142,170,593 134,981,006 897,910
PHOTOGRAPHIC STUDIOS 722............... 49,624,777 44,386,089 304,287
BARBER AND BEAUTY SHOPS 723, 724....... 142,647,150 142,161,243 2,268,054
FUNERAL SERVICES 726................... 28,572,016 28,093,107 349,371
OTHER PERSONAL SERVICES................ 43,467,417 39,511,524 454,278
BUSINESS SERVICES 73..................... 5,875,448,962 4,540,280,663 51,025,003
ADVERTISING 731........................ 182,077,981 137,377,134 1,687,627
CREDIT AND COLLECTION AGENCIES 732..... 32,766,382 31,574,182 465,340
SERVICES TO DWELLINGS AND BLDGS. 734... 150,675,415 143,471,505 1,983,405
COMPUTER SERVICES 737 ................. 2,602,761,667 2,157,254,664 27,783,161
OTHER BUSINESS SERVICES................ 2,907,167,517 2,070,603,178 19,105,470
AUTOMOTIVE REPAIR, SERVICES 75........... 904,955,879 849,939,649 4,330,375
RENTAL AND LEASING 751................. 381,128,992 357,807,633 1,762,153
REPAIR SHOPS 753....................... 431,124,394 402,082,781 2,054,154
OTHER AUTOMOTIVE SERVICES.............. 92,702,493 90,049,235 514,068
MISCELLANEOUS REPAIR SERVICES 76......... 317,409,900 292,078,015 1,592,321
MOTION PICTURE THEATERS & PRODUCTION 78.. 172,409,446 138,743,298 1,376,546
AMUSEMENT AND RECREATION SERVICES 79..... 432,145,170 318,601,403 3,588,403
MEDICAL AND HEALTH SERVICES 80........... 3,126,268,751 2,635,977,136 42,983,812
DRS/OTHER PRACTITIONERS 801, 803, 804.. 1,364,405,009 1,170,182,807 19,460,699
DENTISTS 802........................... 390,995,662 389,106,991 6,796,922
HOSPITALS 806.......................... 893,121,954 703,434,925 10,564,896
LABORATORIES 807....................... 137,656,440 113,149,614 1,881,462
OTHER HEALTH SERVICES.................. 340,089,686 260,102,799 4,279,833
LEGAL SERVICES 81........................ 558,375,949 540,432,198 10,702,578
OTHER SERVICES 82-89..................... 2,888,790,402 2,059,963,892 30,211,423
ENGINEERS AND ARCHITECTS 871........... 766,978,752 603,913,878 9,854,287
ACCOUNTANTS AND BOOKKEEPERS 872........ 278,668,942 243,866,665 4,370,464
GOVERNMENT 91-97......................... 33,968,022 31,641,141 440,764
OTHER BUSINESS 00,98-99.................. 22,289,693 19,737,321 130,224
TOTAL ALL INDUSTRIES ...................... 95,148,940,234 75,788,266,629 501,894,125
_________________________________________________________________________