Quarterly Business Review

Calendar Year, 1997

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                    TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE 
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              CALENDAR, 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..........   2,188,086,833    1,783,930,974    14,079,118 
  AGRICULTURAL SERVICES 07.................   1,252,645,649    1,181,839,946    10,475,405 
  FORESTRY 08..............................     230,149,410      213,365,399     1,591,403 
  FISHING 09...............................     358,259,723      101,225,187       587,315 
  OTHER AGRICULTURE........................     347,032,051      287,500,442     1,424,995 
MINING AND QUARRYING.......................     366,640,447      353,961,099     1,782,423 
  METAL MINING 10..........................      48,934,498       48,836,927       246,108
  SAND AND GRAVEL 144......................      65,449,608       64,836,284       337,164 
  OTHER MINING AND QUARRYING...............     252,256,341      240,287,888     1,199,151  
CONTRACT CONSTRUCTION......................  20,914,544,305   18,943,585,107    94,938,984 
  GENERAL BUILDING CONTRACTORS 15..........   8,569,114,799    7,694,422,023    38,030,888 
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...   2,843,643,228    2,667,348,285    13,846,570 
  SPECIAL TRADE CONTRACTORS 17.............   9,501,786,278    8,581,814,799    43,061,526 
    PLUMBING AND HEATING 171...............   1,796,130,051    1,683,382,921     8,569,969 
    ELECTRICAL 173.........................   1,847,907,081    1,691,527,864     8,494,345 
    MASONRY 174............................     978,089,093      902,277,966     4,405,772 
    OTHER TRADE CONTRACTORS................   4,879,660,053    4,304,626,048    21,591,440 
MANUFACTURING..............................  74,583,929,753   67,069,569,360   342,329,126 
  FOOD PRODUCTS 20.........................   8,751,676,408    7,461,109,986    28,933,743 
    MEAT PRODUCTS 201......................   1,567,827,411    1,497,476,584     2,446,179 
    DAIRY PRODUCTS 202.....................   1,043,111,793      981,064,987     4,561,097 
    CANNING AND PRESERVING 203.............   1,815,931,316    1,687,706,898     6,592,629 
    GRAIN MILL PRODUCTS 204................     857,845,267      782,563,519     3,662,797 
    BAKERY PRODUCTS 205....................     240,333,286      216,023,864     1,071,505 
    CONFECTIONERY PRODUCTS 206.............      96,182,103       67,374,399       313,809 
    BEVERAGES 208..........................   1,113,980,271      822,355,191     4,117,188 
    MISCELLANEOUS FOOD PRODUCTS............   2,016,464,961    1,406,544,544     6,168,539 
  APPAREL AND TEXTILES 22, 23..............     645,503,322      458,734,094     2,283,845 
    MEN'S, YOUTHS', AND BOYS' 231, 232.....     181,512,497      136,420,003       682,739 
    WOMEN'S, MISSES', & JUNIORS' 233, 234..      64,432,457       59,529,734       296,629 
    OTHER APPAREL AND TEXTILES.............     399,558,368      262,784,357     1,304,477 
  LUMBER AND WOOD PRODUCTS 24..............   8,443,300,013    7,099,469,724    36,788,601 
    LOGGING CAMPS AND CONTRACTORS 241......   2,009,355,895    1,432,823,259     7,341,259 
    SAWMILLS AND PLANING MILLS 242.........   3,502,547,169    3,324,580,720    17,611,175 
    OTHER WOOD PRODUCTS....................   2,931,396,949    2,342,065,745    11,836,167 
  FURNITURE AND FIXTURES 25................     341,380,758      277,997,064     1,386,008 
    HOUSEHOLD FURNITURE 251................     129,873,279      107,881,821       533,830 
    OTHER FURNITURE AND FIXTURES...........     211,507,479      170,115,243       852,178 
  PAPER AND ALLIED PRODUCTS 26.............   3,189,808,100    2,793,358,651    13,895,679 
    PULP/PAPER MILLS 261, 262, 263.........   2,428,388,810    2,141,364,714    10,656,116 
    PAPERBOARD CONTAINERS 265..............     342,688,543      287,335,326     1,429,695 
    CONVERTED PAPER PRODUCTS 267...........     418,730,747      364,658,611     1,809,868 
  PRINTING, PUBLISHING, ETC. 27............   2,698,701,417    2,324,006,804    15,186,913 
    NEWSPAPERS 271.........................     976,984,041      833,301,208     4,190,166 
    PERIODICALS AND BOOKS 272-274..........     753,743,382      633,688,257     6,724,098 
    COMMERCIAL PRINTING 275................     871,648,961      768,992,457     3,811,171 
    OTHER PRINTING.........................      96,325,033       88,024,882       461,478 
  CHEMICALS AND ALLIED PRODUCTS 28.........   1,574,714,724    1,389,220,058     7,076,533 
    CHEMICALS AND PLASTICS 281, 282........     686,082,991      588,594,360     2,927,086 
    DRUGS 283..............................      73,159,862       70,519,359       433,688 
    OTHER CHEMICAL PRODUCTS 284-289........     815,471,871      730,106,339     3,715,759 
  PETROLEUM REFINING 29....................   1,630,047,511    1,544,935,301     7,645,595 
  RUBBER AND PLASTICS PRODUCTS 30..........     692,693,734      611,032,786     3,029,957 
  LEATHER AND LEATHER PRODUCTS 31..........      66,223,025       17,604,858        86,917 
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....   1,209,203,725    1,001,182,554     4,969,863 
  PRIMARY METAL INDUSTRIES 33..............   4,201,811,610    3,894,105,723    19,310,112 
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     568,446,477      512,852,732     2,539,533 
    PRIMARY SMELTING/NONFERR0US METALS 333.   2,257,947,099    2,239,996,687    11,087,086 
    FOUNDRIES, NONFERROUS METALS 334-339...   1,375,418,034    1,141,256,304     5,683,493 
  FABRICATED METAL PRODUCTS 34.............   2,065,530,695    1,702,110,449     8,434,577 
    CANS 341...............................     343,347,914      316,656,210     1,574,720 
    STRUCTURAL PRODUCTS 344................     799,915,570      663,785,248     3,273,078 
    OTHER FABRICATED METAL PRODUCTS........     922,267,211      721,668,991     3,586,779 
  MACHINERY, EXCEPT ELECTRIC 35............   3,153,887,103    2,587,255,991    13,305,559 
    FARM MACHINERY AND EQUIPMENT 352.......      31,621,075       27,837,991       137,157 
    CONSTRUCTION & HANDLING EQUIPMENT 353..     451,040,639      412,852,370     2,078,219 
    SPECIAL INDUSTRIAL MACHINERY 355.......     532,889,909      435,695,027     2,262,641 
    OTHER MACHINERY........................   2,138,335,480    1,710,870,603     8,827,542 
  ELECTRICAL MACHINERY AND SUPPLIES 36.....   2,797,007,223    2,598,859,789    13,018,413 
  TRANSPORTATION EQUIPMENT 37..............  30,614,120,057   29,362,147,400   157,102,456 
    MOTOR VEHICLES AND EQUIPMENT 371.......     260,974,062      229,715,895     1,135,517 
    AIRCRAFT AND PARTS 372.................  28,370,599,118   27,357,455,040   146,763,172 
                                                                                           
                                                 
                                                                                           
                    TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              CALENDAR, 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............     685,830,013      575,706,537     2,869,566 
    OTHER TRANSPORTATION EQUIPMENT 374-379.   1,296,716,864    1,199,269,928     6,334,201 
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.   1,729,654,967    1,362,702,590     6,916,189 
  MISCELLANEOUS MANUFACTURING 39...........     778,665,361      583,735,538     2,958,166 
TRANSPORTATION AND ALLIED SERVICES.........   3,634,042,671    2,992,833,202    21,907,213 
  RAILROADS 40.............................      45,009,880       44,548,041       454,797 
  LOCAL AND SUBURBAN TRANSIT 41............     139,400,219      115,425,564     1,948,250 
  MOTOR FREIGHT AND WAREHOUSING 42.........   1,216,609,618    1,099,962,944     7,885,420 
  WATER TRANSPORTATION 44..................     970,899,913      770,888,410     4,836,390 
  AIR TRANSPORTATION SERVICES 45...........     316,396,479      222,080,756     1,822,535 
  TRANSPORTATION SERVICES 46, 47...........     945,726,562      739,927,487     4,959,821 
COMMUNICATION AND UTILITIES................   9,026,238,905    8,081,836,561    67,131,577 
  COMMUNICATION 48.........................   6,192,182,664    5,443,880,572    36,907,286 
  ELECTRIC COMPANIES 491...................     241,011,740      240,152,737     2,465,699 
  GAS COMPANIES 492........................      11,431,264        2,879,318        24,060 
  WATER COMPANIES 494......................     294,819,587      264,044,768     4,404,634 
  OTHER UTILITIES..........................   2,286,793,650    2,130,879,166    23,329,898 
WHOLESALE TRADE............................  92,541,666,116   64,208,241,518   316,203,230 
  DURABLE GOODS 50.........................  51,958,856,061   34,169,884,120   175,267,397 
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   7,740,896,211    6,311,057,510    31,649,089 
    FURNITURE AND HOME FURNISHINGS 502.....   1,528,911,639    1,310,695,680     6,671,900 
    LUMBER AND CONSTRUCTION MATERIALS 503..   4,826,053,327    3,471,278,467    17,268,497 
    SPORTING, RECREATIONAL EQUIPMENT 504...  13,471,774,999    6,711,722,271    35,307,732 
    ELECTRICAL GOODS 506...................   6,815,163,158    5,201,456,150    26,989,033 
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.   2,061,237,828    1,659,577,536     8,417,017 
    MACHINERY AND EQUIPMENT 508............   8,618,096,786    6,658,754,500    33,316,487 
    OTHER WHOLESALERS 505, 509.............   6,896,722,113    2,845,342,006    15,647,642 
  NONDURABLE GOODS 51......................  40,582,810,055   30,038,357,398   140,935,833 
    PAPER AND PAPER PRODUCTS 511...........   2,358,298,935    2,059,478,918    10,283,529 
    DRUGS AND SUNDRIES 512.................   3,224,644,693    2,779,233,951    13,882,974 
    APPAREL, PIECE GOODS AND NOTIONS 513...   1,553,466,753      912,877,785     4,645,736 
    GROCERIES AND RELATED PRODUCTS 514.....  12,575,783,590    7,727,392,255    37,411,798 
    FARM-PRODUCT RAW MATERIALS 515.........   2,558,583,645    1,913,937,802     1,569,365 
    CHEMICALS AND ALLIED PRODUCTS 516......   2,648,190,980    2,297,264,885    11,432,896 
    PETROLEUM AND PETROLEUM PRODUCTS 517...   8,957,933,393    7,648,715,844    38,080,219 
    MISCELLANEOUS NONDURABLE GOODS.........   6,705,908,066    4,699,455,958    23,629,316 
RETAIL TRADE...............................  68,497,018,828   60,176,266,337   301,664,933 
  BLDG. MATERIALS, HARDWARE 52.............   4,787,986,290    4,538,694,512    22,142,394 
    LUMBER AND BLDG. MATERIALS 521.........   2,432,431,234    2,287,919,523    11,168,540 
    PAINT, GLASS, WALLPAPER 523............     330,928,139      316,392,257     1,533,707 
    HARDWARE STORES 525....................   1,214,121,232    1,176,576,388     5,595,183 
    NURSERIES, GARDEN SUPPLIES 526.........     395,657,775      359,829,503     1,888,837 
    MOBILE HOME DEALERS 527................     414,847,910      397,976,841     1,956,127 
    OTHER 522, 524.........................               -                -             - 
  GENERAL MERCHANDISE STORES 53............   6,655,142,015    6,457,608,317    31,437,299 
    DEPARTMENT STORES 531..................   3,526,025,443    3,351,421,236    16,191,760 
    VARIETY STORES 533.....................   2,100,914,272    2,089,238,187    10,354,996 
    OTHER GENERAL MERCHANDISE..............   1,028,202,300    1,016,948,894     4,890,543 
  FOOD STORES 54...........................  12,930,960,080   12,262,319,001    58,812,865 
    GROCERY STORES 541.....................  12,014,813,020   11,516,821,638    55,393,851 
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..     361,117,382      263,985,240     1,035,051 
    CANDY, NUT AND CONFECTIONERY 544.......      59,147,949       56,822,442       282,151 
    DAIRY PRODUCTS 545.....................      34,380,767       27,450,457       137,740 
    BAKERIES 546...........................     148,240,243      146,668,337       720,364 
    OTHER FOOD STORES 549..................     313,260,719      250,570,887     1,243,708 
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....  16,889,119,288   15,182,653,265    75,393,610 
    AUTO DEALERS (NEW & USED) 551, 552.....  10,688,523,153   10,235,888,817    50,952,862 
    ACCESSORY DEALERS 553..................   1,550,466,870    1,371,187,547     6,790,606 
    SERVICE STATIONS 554...................   3,371,174,324    2,572,193,509    12,496,419 
    MARINE, AIRCRAFT, ETC..................   1,278,954,941    1,003,383,392     5,153,723 
  APPAREL AND ACCESSORIES 56...............   3,796,911,702    2,011,551,839     9,823,373 
    CLOTHING 561-565.......................   3,194,692,792    1,521,294,171     7,432,124 
    SHOES 566..............................     256,125,669      250,190,493     1,199,062 
    OTHER ACCESSORIES 569..................     346,093,241      240,067,175     1,192,187 
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   6,895,440,135    5,423,862,688    29,573,361 
    FURNITURE 571..........................   1,713,184,968    1,584,409,412     7,896,009 
    APPLIANCES 572.........................     571,197,225      551,139,603     2,773,550 
    ELECTRONICS/MUSIC STORES 573 ..........   4,611,057,942    3,288,313,673    18,903,802 
  EATING AND DRINKING PLACES 58............   5,717,877,945    5,509,893,480    28,662,983 
  MISCELLANEOUS RETAIL 59..................  10,823,581,373    8,789,683,235    45,819,048 
    DRUG STORES 591........................   2,113,493,743    1,949,522,165     9,418,004 
                                                                                           
                                      
                                                                                        
                                                                                           
                    TABLE 5:  BUSINESS & OCCUPATION TAX:
                              GROSS INCOME, TAXABLE INCOME & TAXDUE
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)
                              CALENDAR, 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.......   3,225,792,433    2,609,077,727    12,952,683 
    NONSTORE RETAILERS 596.................   1,453,890,488      874,560,410     5,132,177 
    FUEL AND ICE 598.......................     568,486,390      484,152,763     2,378,888 
    OTHER RETAIL STORES....................   3,461,918,319    2,872,370,170    15,937,296 
FINANCE, INSURANCE AND REAL ESTATE.........  17,503,361,137   10,706,179,572   151,274,273 
  FINANCE 60-62............................  11,385,122,044    6,519,607,201    92,983,807 
  INSURANCE 63-64..........................   3,256,388,325    1,715,006,596    16,620,270 
  REAL ESTATE 65-66........................   2,250,954,474    2,156,798,202    38,616,011 
  OTHER FINANCE 67.........................     610,896,294      314,767,573     3,054,185 
SERVICES AND OTHER BUSINESS................  53,546,835,719   43,895,819,590   551,172,602 
  HOTELS, MOTELS, ETC. 70..................   1,386,308,003    1,359,654,779     7,660,554 
  PERSONAL SERVICES 72.....................   1,275,331,454    1,230,159,508    12,777,465 
    LAUNDRIES, CLEANERS 721................     509,739,059      489,535,392     3,152,312 
    PHOTOGRAPHIC STUDIOS 722...............     125,651,434      118,240,139       812,601 
    BARBER AND BEAUTY SHOPS 723, 724.......     381,337,501      379,409,059     5,955,002 
    FUNERAL SERVICES 726...................     109,101,666      107,070,317     1,355,093 
    OTHER PERSONAL SERVICES................     149,501,794      135,904,601     1,502,457 
  BUSINESS SERVICES 73.....................  20,024,157,318   15,909,587,494   178,537,508 
    ADVERTISING 731........................     622,189,983      470,455,278     5,955,898 
    CREDIT AND COLLECTION AGENCIES 732.....     134,338,797      128,615,095     1,951,165 
    SERVICES TO DWELLINGS AND BLDGS. 734...     481,086,953      452,681,373     6,105,510 
    COMPUTER SERVICES 737 .................   9,409,544,122    7,889,031,999    99,921,536 
    OTHER BUSINESS SERVICES................   9,376,997,463    6,968,803,749    64,603,399 
  AUTOMOTIVE REPAIR, SERVICES 75...........   3,361,489,714    3,162,318,100    15,859,530 
    RENTAL AND LEASING 751.................   1,297,835,188    1,221,098,094     6,053,628 
    REPAIR SHOPS 753.......................   1,716,070,222    1,605,146,231     7,927,433 
    OTHER AUTOMOTIVE SERVICES..............     347,584,304      336,073,775     1,878,469 
  MISCELLANEOUS REPAIR SERVICES 76.........   1,110,345,029    1,021,081,599     5,510,495 
  MOTION PICTURE THEATERS & PRODUCTION 78..     616,930,814      509,327,063     5,129,352 
  AMUSEMENT AND RECREATION SERVICES 79.....   1,600,182,961    1,231,699,030    12,925,373 
  MEDICAL AND HEALTH SERVICES 80...........  11,692,695,897    9,957,076,804   164,952,224 
    DRS/OTHER PRACTITIONERS 801, 803, 804..   5,006,113,388    4,292,383,864    72,747,525 
    DENTISTS 802...........................   1,547,693,283    1,541,878,530    27,551,384 
    HOSPITALS 806..........................   3,430,634,632    2,701,108,492    40,686,983 
    LABORATORIES 807.......................     495,294,038      404,779,149     6,864,815 
    OTHER HEALTH SERVICES..................   1,212,960,556    1,016,926,769    17,101,517 
  LEGAL SERVICES 81........................   2,038,647,325    1,968,465,295    39,069,764 
  OTHER SERVICES 82-89.....................  10,265,727,024    7,387,693,484   106,757,790 
    ENGINEERS AND ARCHITECTS 871...........   2,876,032,769    2,314,449,490    36,524,914 
    ACCOUNTANTS AND BOOKKEEPERS 872........   1,105,951,425      938,799,660    16,882,806 
  GOVERNMENT 91-97.........................     121,630,754      111,735,271     1,615,274 
  OTHER BUSINESS 00,98-99..................      53,389,426       47,021,163       377,273 
TOTAL ALL INDUSTRIES ...................... 342,802,364,714  278,212,223,320 1,862,483,479 
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