Quarterly Business Review
3rd Quarter, 1998
(PAGE 1 OF 3) TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD QUARTER, 1998
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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.......... $575,979,933 $489,923,078 $3,414,639
AGRICULTURAL SERVICES 07................. 384,474,892 351,529,457 2,641,637
FORESTRY 08.............................. 51,667,297 44,885,747 300,671
FISHING, HUNTING & TRAPPING 09........... 44,252,539 17,603,611 108,399
OTHER AGRICULTURE........................ 95,585,205 75,904,263 363,932
MINING AND QUARRYING....................... 116,457,120 114,545,191 571,684
METAL MINING 10.......................... 9,605,657 9,595,389 47,305
SAND AND GRAVEL 144...................... 52,862,863 52,638,640 266,183
OTHER MINING AND QUARRYING............... 53,988,600 52,311,162 258,196
CONTRACT CONSTRUCTION...................... 6,276,217,367 5,725,663,051 27,846,899
GENERAL BUILDING CONTRACTORS 15.......... 2,559,991,307 2,305,726,151 11,113,579
HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16... 896,665,583 846,469,047 4,130,248
SPECIAL TRADE CONTRACTORS 17............. 2,819,560,477 2,573,467,853 12,603,072
PLUMBING AND HEATING 171............... 524,524,558 488,538,645 2,429,195
ELECTRICAL 173......................... 506,742,953 461,736,888 2,268,776
MASONRY 174............................ 276,649,642 259,278,895 1,248,090
OTHER TRADE CONTRACTORS................ 1,511,643,324 1,363,913,425 6,657,011
MANUFACTURING.............................. 19,680,037,737 17,416,895,914 84,412,279
FOOD PRODUCTS 20......................... 2,227,230,065 1,868,299,938 6,294,124
MEAT PRODUCTS 201...................... 387,256,434 360,679,419 569,836
DAIRY PRODUCTS 202..................... 293,925,251 275,545,198 1,155,093
CANNING AND PRESERVING 203............. 438,285,622 402,879,594 1,034,562
GRAIN MILL PRODUCTS 204................ 213,853,914 187,786,396 852,343
BAKERY PRODUCTS 205.................... 51,052,036 44,262,382 214,068
CONFECTIONERY PRODUCTS 206............. 16,796,255 12,596,260 55,330
BEVERAGES 208.......................... 294,040,098 214,537,762 1,057,095
MISCELLANEOUS FOOD PRODUCTS............ 532,020,455 370,012,927 1,355,797
APPAREL AND TEXTILES 22, 23.............. 173,457,801 108,179,079 523,164
MEN'S, YOUTHS', AND BOYS' 231, 232..... 61,703,949 34,133,405 165,320
WOMEN'S, MISSES', & JUNIORS' 233, 234.. 4,969,953 4,603,324 22,476
OTHER APPAREL AND TEXTILES............. 106,783,899 69,442,350 335,368
LUMBER AND WOOD PRODUCTS 24.............. 1,961,572,062 1,669,937,714 8,406,253
LOGGING CAMPS AND CONTRACTORS 241...... 410,566,370 318,052,003 1,588,709
SAWMILLS AND PLANING MILLS 242......... 762,492,659 721,787,063 3,710,987
OTHER WOOD PRODUCTS.................... 788,513,033 630,098,648 3,106,557
FURNITURE AND FIXTURES 25................ 106,392,208 84,821,503 413,876
HOUSEHOLD FURNITURE 251................ 37,188,264 30,812,231 147,867
OTHER FURNITURE AND FIXTURES........... 69,203,944 54,009,272 266,009
PAPER AND ALLIED PRODUCTS 26............. 872,817,686 710,528,488 3,451,883
PULP/PAPER MILLS 261, 262, 263......... 648,874,113 523,955,242 2,545,401
PAPERBOARD CONTAINERS 265.............. 121,927,381 98,318,421 480,251
CONVERTED PAPER PRODUCTS 267........... 102,016,192 88,254,825 426,231
PRINTING, PUBLISHING, ETC. 27............ 677,406,109 570,332,820 3,329,392
NEWSPAPERS 271......................... 260,285,535 219,467,851 1,077,393
PERIODICALS AND BOOKS 272-274.......... 162,632,903 130,595,393 1,182,424
COMMERCIAL PRINTING 275................ 227,723,105 195,359,143 945,936
OTHER PRINTING......................... 26,764,566 24,910,433 123,639
CHEMICALS AND ALLIED PRODUCTS 28......... 390,962,063 343,191,730 1,685,992
CHEMICALS AND PLASTICS 281, 282........ 165,548,384 143,608,097 694,879
DRUGS 283.............................. 20,408,656 11,857,289 59,364
OTHER CHEMICAL PRODUCTS 284-289........ 205,005,023 187,726,344 931,749
PETROLEUM REFINING 29.................... 340,523,270 290,842,682 1,406,183
RUBBER AND PLASTICS PRODUCTS 30.......... 182,603,408 157,623,551 764,976
LEATHER AND LEATHER PRODUCTS 31.......... 17,905,659 4,749,106 22,894
STONE/CLAY/GLASS/CONCRETE PRODUCTS 32.... 359,227,606 300,295,892 1,458,361
PRIMARY METAL INDUSTRIES 33.............. 986,833,939 891,739,522 4,321,954
IRON & STEEL FOUNDRIES, MILLS 331, 332. 162,634,955 145,028,661 701,661
PRIMARY SMELTING/NONFERR0US METALS 333. 492,363,539 490,964,861 2,376,870
FOUNDRIES, NONFERROUS METALS 334-339... 331,835,445 255,746,000 1,243,423
FABRICATED METAL PRODUCTS 34............. 574,969,900 474,938,377 2,302,182
CANS 341............................... 81,051,021 73,940,302 357,871
STRUCTURAL PRODUCTS 344................ 227,968,507 190,568,769 922,371
TABLE 5: BUSINESS & OCCUPATION TAX: (PAGE 2 OF 3)
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD QUARTER, 1998
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INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
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OTHER FABRICATED METAL PRODUCTS........ 265,950,372 210,429,306 1,021,940
MACHINERY, EXCEPT ELECTRIC 35............ 886,691,830 715,283,471 3,511,792
FARM MACHINERY AND EQUIPMENT 352....... 5,939,410 5,394,247 26,027
CONSTRUCTION & HANDLING EQUIPMENT 353.. 124,029,223 117,431,004 569,444
SPECIAL INDUSTRIAL MACHINERY 355....... 128,041,124 102,827,248 495,227
OTHER MACHINERY........................ 628,682,073 489,630,972 2,421,094
ELECTRICAL MACHINERY AND SUPPLIES 36..... 629,698,216 544,289,299 2,668,233
TRANSPORTATION EQUIPMENT 37.............. 8,672,185,567 8,260,873,288 41,779,073
MOTOR VEHICLES AND EQUIPMENT 371....... 49,501,488 43,418,992 211,067
AIRCRAFT AND PARTS 372................. 8,007,651,046 7,666,969,267 38,819,600
SHIP AND BOAT BUILDINGS 373............ 189,696,864 159,814,147 775,768
OTHER TRANSPORTATION EQUIPMENT 374-379. 425,336,169 390,670,882 1,972,638
PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38. 403,147,585 274,095,569 1,350,599
MISCELLANEOUS MANUFACTURING 39........... 216,412,763 146,873,885 721,348
TRANSPORTATION AND ALLIED SERVICES......... 837,888,841 692,452,685 4,377,863
RAILROADS 40............................. 12,321,363 12,317,791 105,596
LOCAL AND SUBURBAN TRANSIT 41............ 25,686,733 20,779,732 284,529
MOTOR FREIGHT AND WAREHOUSING 42......... 273,408,823 253,562,162 1,815,167
WATER TRANSPORTATION 44.................. 246,243,124 192,349,764 1,027,950
AIR TRANSPORTATION SERVICES 45........... 76,764,846 46,416,364 373,746
TRANSPORTATION SERVICES 46, 47........... 203,463,952 167,026,872 770,875
COMMUNICATION AND UTILITIES................ 2,363,331,924 2,089,841,767 15,857,708
COMMUNICATION 48......................... 1,612,464,755 1,390,862,087 8,797,520
ELECTRIC COMPANIES 491................... 77,000,919 75,576,922 702,893
GAS COMPANIES 492........................ 911,976 707,926 4,464
WATER COMPANIES 494...................... 87,376,018 79,295,235 1,090,530
OTHER UTILITIES.......................... 585,578,256 543,399,597 5,262,301
WHOLESALE TRADE............................ 20,754,003,590 15,860,423,404 79,581,035
DURABLE GOODS 50......................... 11,576,678,873 8,911,966,499 46,043,438
MOTOR VEHICLES AND AUTO EQUIPMENT 501.. 1,890,141,665 1,399,193,865 6,909,474
FURNITURE AND HOME FURNISHINGS 502..... 422,385,331 369,041,331 1,829,093
LUMBER AND CONSTRUCTION MATERIALS 503.. 1,279,941,340 994,788,343 4,838,270
PROF/COMM. EQUIP & SUPPLIES 504........ 1,996,401,457 1,735,860,848 9,075,209
ELECTRICAL GOODS 506................... 1,918,468,947 1,526,120,749 8,946,262
HARDWARE/PLUMBING/HEATING SUPPLIES 507. 576,270,783 469,537,270 2,317,594
MACHINERY AND EQUIPMENT 508............ 2,040,781,084 1,656,278,452 8,101,518
OTHER WHOLESALERS 505, 509............. 1,452,288,266 761,145,641 4,026,018
NONDURABLE GOODS 51...................... 9,177,324,717 6,948,456,905 33,537,597
PAPER AND PAPER PRODUCTS 511........... 429,180,303 390,938,991 1,900,208
DRUGS AND SUNDRIES 512................. 926,120,085 761,533,342 3,714,247
APPAREL, PIECE GOODS AND NOTIONS 513... 511,579,488 287,149,503 1,411,695
GROCERIES AND RELATED PRODUCTS 514..... 3,012,550,667 1,976,313,603 9,043,272
FARM-PRODUCT RAW MATERIALS 515......... 111,894,499 81,609,316 513,045
CHEMICALS AND ALLIED PRODUCTS 516...... 718,049,078 642,130,045 3,138,143
PETROLEUM AND PETROLEUM PRODUCTS 517... 1,840,304,112 1,587,970,600 7,758,209
MISCELLANEOUS NONDURABLE GOODS......... 1,627,646,485 1,220,811,505 6,058,778
RETAIL TRADE............................... 18,933,633,745 16,443,412,270 81,414,403
BLDG. MATERIALS, HARDWARE 52............. 1,379,174,839 1,308,265,051 6,287,135
LUMBER AND BLDG. MATERIALS 521......... 721,376,671 675,166,980 3,238,612
PAINT, GLASS, WALLPAPER 523............ 111,548,272 106,815,641 511,393
HARDWARE STORES 525.................... 338,539,374 329,577,493 1,575,731
NURSERIES, GARDEN SUPPLIES 526......... 87,083,644 80,916,102 400,009
MOBILE HOME DEALERS 527................ 120,626,878 115,788,835 561,390
OTHER 522, 524......................... - - -
GENERAL MERCHANDISE STORES 53............ 1,885,200,517 1,834,253,657 9,111,708
DEPARTMENT STORES 531.................. 864,803,732 821,098,867 3,932,979
VARIETY STORES 533..................... 719,807,234 718,273,827 3,772,817
OTHER GENERAL MERCHANDISE.............. 300,589,551 294,880,963 1,405,912
FOOD STORES 54........................... 3,474,150,769 3,284,157,211 15,674,560
GROCERY STORES 541..................... 3,186,364,923 3,059,235,720 14,632,218
FRUIT/VEGETABLE/MEAT MARKETS 542, 543.. 89,408,741 61,760,662 253,054
CANDY, NUT AND CONFECTIONERY 544....... 10,652,009 10,169,028 48,619
(PAGE 3 OF 3) TABLE 5: BUSINESS & OCCUPATION TAX:
GROSS INCOME, TAXABLE INCOME & TAX DUE
STATEWIDE AMOUNTS BY INDUSTRY (SIC)
3RD QUARTER, 1998
__________________________________________________________________________________________
__________________________________________________________________________________________
INDUSTRY AND SIC NUMBER INCOME SUBJECT TO B&O TAX ACCRUED
GROSS TAXABLE B&O TAX
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DAIRY PRODUCTS 545..................... 9,207,974 7,496,700 35,897
BAKERIES 546........................... 93,275,814 83,457,808 403,560
OTHER FOOD STORES 549.................. 85,241,308 62,037,293 301,212
AUTOMOTIVE DEALERS & GAS STATIONS 55..... 4,791,859,970 4,263,996,512 20,915,356
AUTO DEALERS (NEW & USED) 551, 552..... 2,981,536,369 2,851,906,286 14,017,684
ACCESSORY DEALERS 553.................. 553,144,787 506,170,093 2,460,122
SERVICE STATIONS 554................... 832,827,570 569,950,855 2,743,370
MARINE, AIRCRAFT, ETC.................. 424,351,244 335,969,278 1,694,180
APPAREL AND ACCESSORIES 56............... 905,861,520 532,445,964 2,566,429
CLOTHING 561-565....................... 738,798,076 398,161,263 1,919,870
SHOES 566.............................. 69,777,436 68,490,035 325,864
OTHER ACCESSORIES 569.................. 97,286,008 65,794,666 320,695
FURNITURE, FURNISHINGS & EQUIPMENT 57.... 2,069,433,138 1,410,642,744 7,428,337
FURNITURE 571.......................... 486,943,302 446,696,673 2,187,381
APPLIANCES 572......................... 143,588,895 139,189,703 708,304
ELECTRONICS/MUSIC STORES 573 .......... 1,438,900,941 824,756,368 4,532,652
EATING AND DRINKING PLACES 58............ 1,602,175,055 1,547,232,539 7,854,288
MISCELLANEOUS RETAIL 59.................. 2,825,777,937 2,262,418,592 11,576,590
DRUG STORES 591........................ 540,954,692 496,516,916 2,380,895
MISCELLANEOUS SHOPPING GOODS 594....... 769,828,445 617,169,593 3,034,765
NONSTORE RETAILERS 596................. 364,339,104 215,861,249 1,187,545
FUEL DEALERS 598....................... 121,560,575 100,960,945 486,497
OTHER RETAIL STORES.................... 1,029,095,121 831,909,889 4,486,888
FINANCE, INSURANCE AND REAL ESTATE......... 3,765,103,011 2,792,526,478 34,150,393
FINANCE 60-62............................ 2,026,360,742 1,634,863,091 21,948,763
INSURANCE 63-64.......................... 919,529,005 442,297,515 3,510,641
REAL ESTATE 65........................... 679,524,175 627,367,417 7,954,897
OTHER FINANCE 67......................... 139,689,089 87,998,455 736,092
SERVICES AND OTHER BUSINESS................ 14,249,849,482 11,614,444,695 117,320,144
HOTELS, MOTELS, ETC. 70.................. 454,802,543 445,907,823 2,249,246
PERSONAL SERVICES 72..................... 317,336,266 304,197,154 2,774,316
LAUNDRIES, CLEANERS 721................ 137,736,405 130,223,380 852,548
PHOTOGRAPHIC STUDIOS 722............... 29,434,928 28,612,469 177,011
BARBER AND BEAUTY SHOPS 723, 724....... 86,495,633 86,038,049 1,137,833
FUNERAL SERVICES 726................... 27,120,489 26,598,760 289,398
OTHER PERSONAL SERVICES................ 36,548,811 32,724,496 317,526
BUSINESS SERVICES 73..................... 5,239,684,593 4,050,887,511 32,371,651
ADVERTISING 731........................ 163,671,700 121,812,957 1,240,251
CREDIT AND COLLECTION AGENCIES 732..... 34,022,654 32,578,457 420,730
SERVICES TO DWELLINGS AND BLDGS. 734... 125,588,792 117,418,348 1,290,270
COMPUTER SERVICES 737 ................. 2,179,580,181 1,767,614,019 13,427,762
OTHER BUSINESS SERVICES................ 2,736,821,266 2,011,463,730 15,992,638
AUTOMOTIVE REPAIR, SERVICES 75........... 930,670,967 886,276,584 4,352,916
RENTAL AND LEASING 751................. 368,081,160 353,578,629 1,732,233
REPAIR SHOPS 753....................... 464,355,545 437,968,257 2,110,324
OTHER AUTOMOTIVE SERVICES.............. 98,234,262 94,729,698 510,359
MISCELLANEOUS REPAIR SERVICES 76......... 293,993,527 271,184,048 1,414,335
MOTION PICTURE THEATERS & PRODUCTION 78.. 147,560,248 133,266,271 1,177,042
AMUSEMENT AND RECREATION SERVICES 79..... 487,137,249 398,958,957 3,541,276
MEDICAL AND HEALTH SERVICES 80........... 3,184,320,826 2,668,026,127 38,805,386
DRS/OTHER PRACTITIONERS 801, 803, 804.. 1,350,612,013 1,119,668,931 16,140,847
DENTISTS 802........................... 420,034,957 418,491,724 6,267,867
HOSPITALS 806.......................... 978,537,720 791,426,674 11,615,421
LABORATORIES 807....................... 133,308,258 100,957,401 1,410,704
OTHER HEALTH SERVICES.................. 301,827,878 237,481,397 3,370,547
LEGAL SERVICES 81........................ 539,231,363 520,115,396 7,794,228
OTHER SERVICES 82-89..................... 2,599,562,694 1,889,753,692 22,373,624
ENGINEERS AND ARCHITECTS 871........... 702,438,831 604,682,962 7,906,758
ACCOUNTANTS AND BOOKKEEPERS 872........ 249,730,270 210,633,636 2,892,418
GOVERNMENT 91-97......................... 35,380,279 31,789,976 379,601
OTHER BUSINESS 00,99..................... 20,168,927 14,081,156 86,523
TOTAL ALL INDUSTRIES ...................... $87,552,502,750 $73,240,128,533 $448,947,047
57