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TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAXDUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
CALENDAR, 1997
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
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
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
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
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
__________________________________________________________________________________________
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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