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TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
CALENDAR 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 $1,852,035 $55,613 $1,796,423 .00484 $8,893
2 Processing Meat-Whlse, 30 3,340,615 232,914 3,107,701 .00138 4,379
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 572,640 10,482 562,157 .00275 1,579
Processing Dried Peas
4 Intl Charter Freight 18 861,809 102,615 759,193 .00363 2,816
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 986,680 5,568 981,111 .0055 5,521
6 Manufacturing Fresh Fruit 21 2,072,833 92,123 1,980,709 .00330 6,679
and Vegetables
7 Processing for Hire/ 10 3,112,372 26,095 3,086,278 .00484 15,268
Printing and Publishing
8 Manufacturing 07 35,221,432 910,925 34,310,507 .00484 169,736
9 Wholesaling Wheat, Oats, 15 2,439,391 472,453 1,966,938 .00011 216
Corn, Barley, etc.
10 Internal Distribution - 06 731,103 0 731,103 .00484 3,612
2 or More Outlets
11 Wholesaling 03 127,318,541 35,983,559 91,334,982 .00484 451,626
12 Warehousing, Radio and 11 4,565,111 1,021,964 3,543,147 .00484 17,513
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 3,232,031 782,043 2,449,988 .015 36,750
Hospitals
14 Selected Business 58 9,114,759 964,793 8,149,966 .02 163,001
Services
15 Financial Business 72 10,644,933 4,671,204 5,973,729 .016 102,467
Services
16 Cleanup of Radioactive 83 1,412,711 1,591 1,411,120 .00471 6,646
Waste for U.S. Gov't
17 Service & Other 04 30,024,029 5,851,131 24,172,898 .0175 432,216
Activities
18 Retailing of Interstate 19 3,060,349 225,900 2,834,449 .00484 13,998
Transportation Equipment
19 Retailing 02 102,234,584 13,177,948 89,056,636 .00471 419,460
B&O TOTALS 485,923,681 207,714,646 278,209,035 1,862,375
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TABLE 2, CONTINUED
CALENDAR 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 $102,799,744 $32,825,092 $69,974,652 .065 $4,548,359
21 Use Tax 05 3,124,894 0 3,124,894 .065 203,120
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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 $474,203 $25,128 $449,076 .05029 $22,548
55 Sewer Collection 61 290,847 125,412 165,436 .03852 6,370
56 Express 09 8,107 5,668 2,439 .03852 94
57 Power 49 3,887,835 636,740 3,251,095 .03873 125,915
58 Gas Dist., Telegraph 26 769,422 50,490 718,932 .03852 27,693
59 Motor Transportation, 08 3,402,532 2,666,767 735,765 .01926 14,070
Railroad, Railroad Car
60 Urban Transportation/ 12 370,974 66,899 304,075 .00642 1,937
Vessels Under 65 Feet
61 Other Public Service 13 932,056 773,759 158,297 .01926 3,044
PUBLIC UTILITY TAX TOTALS 10,135,976 4,350,863 5,785,113 201,671
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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 $41,321 $13,647 $27,674 .7490 $20,728
63 Refuse Collection 64 848,746 231,174 617,572 .036 22,233
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 7,304,826 473,519 6,831,308 .007 47,819
66 Litter Tax 36 29,873,086 30,000 29,843,086 .00015 4,476
68 Syrup Tax 54 Gallons 1.00 2,328
TOTAL OTHER TAXES 97,585
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TOTAL STATE TAXES** $6,913,110
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $116,677,000 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).