Quarterly Business Review

1st Quarter, 1999


(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              1ST QUARTER, 1999                                           
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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..........    $542,182,668     $409,906,614    $2,867,220
  AGRICULTURAL SERVICES 07.................     304,253,588      267,983,324     2,107,526
  FORESTRY 08..............................      65,913,026       47,328,761       316,487
  FISHING, HUNTING & TRAPPING 09...........      69,944,136       16,321,468        95,147
  OTHER AGRICULTURE........................     102,071,918       78,273,061       348,060
MINING AND QUARRYING.......................      92,157,595       90,735,071       478,581
  METAL MINING 10..........................       8,707,356        8,707,356        42,243
  SAND AND GRAVEL 144......................      30,659,858       30,429,182       182,208
  OTHER MINING AND QUARRYING...............      52,790,381       51,598,533       254,130
CONTRACT CONSTRUCTION......................   5,065,795,869    4,608,183,020    22,560,468
  GENERAL BUILDING CONTRACTORS 15..........   2,215,251,155    1,992,996,067     9,667,809
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     499,013,760      471,222,749     2,333,588
  SPECIAL TRADE CONTRACTORS 17.............   2,351,530,954    2,143,964,204    10,559,071
    PLUMBING AND HEATING 171...............     476,904,546      442,381,568     2,197,027
    ELECTRICAL 173.........................     498,609,068      458,331,457     2,260,550
    MASONRY 174............................     254,031,983      235,080,104     1,135,277
    OTHER TRADE CONTRACTORS................   1,121,985,357    1,008,171,075     4,966,217
MANUFACTURING..............................  20,007,485,935   17,920,074,982    86,716,880
  FOOD PRODUCTS 20.........................   2,101,328,549    1,804,438,006     6,029,551
    MEAT PRODUCTS 201......................     371,006,835      348,439,710       535,127
    DAIRY PRODUCTS 202.....................     297,761,164      279,808,458     1,177,307
    CANNING AND PRESERVING 203.............     448,410,189      408,980,175     1,068,344
    GRAIN MILL PRODUCTS 204................     200,575,383      180,757,601       818,422
    BAKERY PRODUCTS 205....................      45,296,051       38,950,040       188,308
    CONFECTIONERY PRODUCTS 206.............      14,393,953       11,619,059        52,020
    BEVERAGES 208..........................     258,654,274      192,335,018       932,872
    MISCELLANEOUS FOOD PRODUCTS............     465,230,700      343,547,945     1,257,151
  APPAREL AND TEXTILES 22, 23..............     136,168,156       83,353,313       403,256
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      33,884,954       14,561,535        70,540
    WOMEN'S, MISSES', & JUNIORS' 233, 234..       4,857,745        4,504,536        21,927
    OTHER APPAREL AND TEXTILES.............      97,425,457       64,287,242       310,789
  LUMBER AND WOOD PRODUCTS 24..............   1,837,354,895    1,570,604,051     7,895,834
    LOGGING CAMPS AND CONTRACTORS 241......     385,792,957      293,417,306     1,466,457
    SAWMILLS AND PLANING MILLS 242.........     709,924,898      677,828,169     3,499,039
    OTHER WOOD PRODUCTS....................     741,637,040      599,358,576     2,930,338
  FURNITURE AND FIXTURES 25................      95,967,314       74,684,458       366,378
    HOUSEHOLD FURNITURE 251................      35,562,609       29,495,578       142,389
    OTHER FURNITURE AND FIXTURES...........      60,404,705       45,188,880       223,989
  PAPER AND ALLIED PRODUCTS 26.............     792,199,814      654,328,239     3,178,898
    PULP/PAPER MILLS 261, 262, 263.........     593,171,595      489,219,433     2,377,670
    PAPERBOARD CONTAINERS 265..............     103,328,305       83,018,452       404,728
    CONVERTED PAPER PRODUCTS 267...........      95,699,914       82,090,354       396,500
  PRINTING, PUBLISHING, ETC. 27............     705,946,527      587,248,466     3,516,400
    NEWSPAPERS 271.........................     283,037,089      223,371,105     1,098,321
    PERIODICALS AND BOOKS 272-274..........     163,044,240      136,338,603     1,314,665
    COMMERCIAL PRINTING 275................     233,178,663      202,970,665       983,120
    OTHER PRINTING.........................      26,686,535       24,568,093       120,294
  CHEMICALS AND ALLIED PRODUCTS 28.........     349,834,406      291,642,145     1,423,773
    CHEMICALS AND PLASTICS 281, 282........     146,854,298      121,148,252       586,475
    DRUGS 283..............................      16,244,408       12,022,882        62,140
    OTHER CHEMICAL PRODUCTS 284-289........     186,735,700      158,471,011       775,158
  PETROLEUM REFINING 29....................     322,247,410      265,211,939     1,284,897
  RUBBER AND PLASTICS PRODUCTS 30..........     160,362,104      141,329,861       688,071
  LEATHER AND LEATHER PRODUCTS 31..........      17,139,839        4,481,971        21,730
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     284,281,120      233,530,455     1,137,700
  PRIMARY METAL INDUSTRIES 33..............     910,368,759      813,116,038     3,940,348
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     135,850,679      121,947,860       590,153
    PRIMARY SMELTING/NONFERR0US METALS 333.     445,297,779      444,340,428     2,153,367
    FOUNDRIES, NONFERROUS METALS 334-339...     329,220,301      246,827,750     1,196,828
  FABRICATED METAL PRODUCTS 34.............     466,588,851      395,786,460     1,920,232
    CANS 341...............................      64,356,305       56,209,084       272,051
    STRUCTURAL PRODUCTS 344................     192,000,693      159,430,198       773,069
                                                                                          
                                                                                          
                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              1ST QUARTER, 1999                                           
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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........     210,231,853      180,147,178       875,112
  MACHINERY, EXCEPT ELECTRIC 35............     899,852,942      732,901,480     3,607,200
    FARM MACHINERY AND EQUIPMENT 352.......       6,905,355        6,021,233        29,090
    CONSTRUCTION & HANDLING EQUIPMENT 353..     177,845,707      172,662,452       839,035
    SPECIAL INDUSTRIAL MACHINERY 355.......     131,907,992       90,996,731       446,955
    OTHER MACHINERY........................     583,193,888      463,221,064     2,292,120
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     564,489,278      514,482,321     2,514,434
  TRANSPORTATION EQUIPMENT 37..............   9,750,817,795    9,340,461,658    46,757,515
    MOTOR VEHICLES AND EQUIPMENT 371.......      49,343,210       43,321,896       211,548
    AIRCRAFT AND PARTS 372.................   9,046,768,065    8,705,352,775    43,559,686
    SHIP AND BOAT BUILDINGS 373............     199,136,994      164,161,375       798,666
    OTHER TRANSPORTATION EQUIPMENT 374-379.     455,569,526      427,625,612     2,187,615
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     389,656,992      271,297,274     1,332,386
  MISCELLANEOUS MANUFACTURING 39...........     222,881,184      141,176,847       698,277
TRANSPORTATION AND ALLIED SERVICES.........     734,143,648      612,904,721     3,908,649
  RAILROADS 40.............................      10,376,623       10,376,623        93,262
  LOCAL AND SUBURBAN TRANSIT 41............      33,317,366       29,043,426       403,901
  MOTOR FREIGHT AND WAREHOUSING 42.........     228,751,427      207,439,031     1,458,302
  WATER TRANSPORTATION 44..................     232,209,945      189,711,807       978,965
  AIR TRANSPORTATION SERVICES 45...........      72,469,119       47,092,824       346,973
  TRANSPORTATION SERVICES 46, 47...........     157,019,168      129,241,010       627,246
COMMUNICATION AND UTILITIES................   2,277,248,086    1,958,668,953    15,208,621
  COMMUNICATION 48.........................   1,635,839,176    1,412,641,415     8,908,819
  ELECTRIC COMPANIES 491...................     106,962,252       59,495,110       604,404
  GAS COMPANIES 492........................       1,757,535        1,513,050         7,645
  WATER COMPANIES 494......................      78,885,279       69,527,453       989,264
  OTHER UTILITIES..........................     453,803,844      415,491,925     4,698,489
WHOLESALE TRADE............................  19,857,761,698   15,000,613,726    76,232,441
  DURABLE GOODS 50.........................  11,206,409,548    8,694,734,831    45,774,991
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   1,908,363,651    1,643,043,287     8,121,278
    FURNITURE AND HOME FURNISHINGS 502.....     389,577,093      331,860,813     1,646,141
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,097,643,403      869,573,570     4,232,093
    PROF/COMM. EQUIP & SUPPLIES 504........   1,975,084,853    1,702,314,560     9,720,440
    ELECTRICAL GOODS 506...................   1,940,993,126    1,471,655,877     8,649,611
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     519,890,238      426,292,292     2,102,167
    MACHINERY AND EQUIPMENT 508............   1,878,500,129    1,520,855,182     7,508,221
    OTHER WHOLESALERS 505, 509.............   1,496,357,055      729,139,250     3,795,040
  NONDURABLE GOODS 51......................   8,651,352,150    6,305,878,895    30,457,450
    PAPER AND PAPER PRODUCTS 511...........     415,603,866      341,498,905     1,656,910
    DRUGS AND SUNDRIES 512.................     919,570,853      762,946,468     3,713,983
    APPAREL, PIECE GOODS AND NOTIONS 513...     415,770,139      224,099,311     1,107,001
    GROCERIES AND RELATED PRODUCTS 514.....   2,954,817,454    1,846,206,509     8,472,727
    FARM-PRODUCT RAW MATERIALS 515.........     130,676,475       83,769,353       463,856
    CHEMICALS AND ALLIED PRODUCTS 516......     634,272,830      575,157,497     2,805,030
    PETROLEUM AND PETROLEUM PRODUCTS 517...   1,657,988,600    1,350,470,433     6,614,955
    MISCELLANEOUS NONDURABLE GOODS.........   1,522,651,933    1,121,730,419     5,622,988
RETAIL TRADE...............................  17,506,238,564   15,126,522,092    75,308,656
  BLDG. MATERIALS, HARDWARE 52.............   1,066,502,355    1,000,184,400     4,819,898
    LUMBER AND BLDG. MATERIALS 521.........     551,510,908      511,141,684     2,454,582
    PAINT, GLASS, WALLPAPER 523............      78,641,234       75,640,674       362,864
    HARDWARE STORES 525....................     273,850,949      265,615,979     1,267,854
    NURSERIES, GARDEN SUPPLIES 526.........      73,763,334       63,637,916       322,825
    MOBILE HOME DEALERS 527................      88,735,930       84,148,147       411,773
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   1,539,439,317    1,489,289,935     7,210,307
    DEPARTMENT STORES 531..................     742,648,220      702,254,014     3,376,685
    VARIETY STORES 533.....................     516,629,399      512,095,218     2,521,482
    OTHER GENERAL MERCHANDISE..............     280,161,698      274,940,703     1,312,140
  FOOD STORES 54...........................   3,080,015,642    2,901,299,088    13,870,244
    GROCERY STORES 541.....................   2,798,842,603    2,691,085,215    12,894,779
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      73,354,774       54,044,094       222,435
    CANDY, NUT AND CONFECTIONERY 544.......      12,571,889       12,057,179        57,736
                                                                                          
                                                                                          
(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              1ST QUARTER, 1999                                           
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  INDUSTRY AND SIC NUMBER                          INCOME SUBJECT TO B&O TAX       ACCRUED
                                                      GROSS          TAXABLE       B&O TAX
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    DAIRY PRODUCTS 545.....................       9,076,979        7,113,516        34,339
    BAKERIES 546...........................     101,177,127       75,817,866       366,935
    OTHER FOOD STORES 549..................      84,992,270       61,181,218       294,020
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   4,562,916,197    4,110,150,282    20,179,688
    AUTO DEALERS (NEW & USED) 551, 552.....   2,917,620,048    2,794,080,611    13,755,107
    ACCESSORY DEALERS 553..................     583,032,723      538,655,416     2,627,473
    SERVICE STATIONS 554...................     707,474,628      501,977,090     2,414,332
    MARINE, AIRCRAFT, ETC..................     354,788,798      275,437,165     1,382,776
  APPAREL AND ACCESSORIES 56...............     784,669,380      409,836,798     1,987,889
    CLOTHING 561-565.......................     641,121,293      303,904,079     1,476,869
    SHOES 566..............................      54,470,617       53,118,546       252,738
    OTHER ACCESSORIES 569..................      89,077,470       52,814,173       258,282
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   2,040,436,076    1,463,943,237     7,851,820
    FURNITURE 571..........................     474,519,385      440,533,389     2,163,625
    APPLIANCES 572.........................     144,901,665      141,522,525       709,933
    ELECTRONICS/MUSIC STORES 573 ..........   1,421,015,026      881,887,323     4,978,262
  EATING AND DRINKING PLACES 58............   1,447,870,844    1,393,981,338     7,196,709
  MISCELLANEOUS RETAIL 59..................   2,984,388,753    2,357,837,014    12,192,101
    DRUG STORES 591........................     554,441,228      509,261,755     2,446,282
    MISCELLANEOUS SHOPPING GOODS 594.......     720,435,723      572,365,907     2,814,773
    NONSTORE RETAILERS 596.................     356,205,892      214,395,581     1,175,687
    FUEL DEALERS 598.......................     114,140,362       99,286,969       482,274
    OTHER RETAIL STORES....................   1,239,165,548      962,526,802     5,273,085
FINANCE, INSURANCE AND REAL ESTATE.........   4,291,419,691    2,805,618,005    34,247,798
  FINANCE 60-62............................   2,585,280,938    1,697,253,709    22,744,182
  INSURANCE 63-64..........................     944,839,516      469,483,946     3,901,021
  REAL ESTATE 65...........................     594,732,635      544,829,605     6,775,785
  OTHER FINANCE 67.........................     166,566,602       94,050,745       826,810
SERVICES AND OTHER BUSINESS................  13,197,789,689   10,521,762,787   113,351,524
  HOTELS, MOTELS, ETC. 70..................     275,705,679      266,534,303     1,346,130
  PERSONAL SERVICES 72.....................     308,760,091      298,034,442     2,772,321
    LAUNDRIES, CLEANERS 721................     124,436,924      120,338,335       759,585
    PHOTOGRAPHIC STUDIOS 722...............      21,113,017       20,278,404       124,758
    BARBER AND BEAUTY SHOPS 723, 724.......      89,022,673       88,523,708     1,162,306
    FUNERAL SERVICES 726...................      32,046,756       31,601,660       345,095
    OTHER PERSONAL SERVICES................      42,140,721       37,292,335       380,577
  BUSINESS SERVICES 73.....................   4,352,578,462    3,156,190,960    28,714,997
    ADVERTISING 731........................     148,607,974      112,911,282     1,172,546
    CREDIT AND COLLECTION AGENCIES 732.....      34,967,265       34,129,663       445,273
    SERVICES TO DWELLINGS AND BLDGS. 734...     116,640,498      110,770,204     1,255,663
    COMPUTER SERVICES 737 .................   1,496,996,612    1,021,821,812    10,527,404
    OTHER BUSINESS SERVICES................   2,555,366,113    1,876,557,999    15,314,111
  AUTOMOTIVE REPAIR, SERVICES 75...........     849,062,116      808,036,390     4,010,880
    RENTAL AND LEASING 751.................     314,709,397      298,726,296     1,500,757
    REPAIR SHOPS 753.......................     437,128,471      415,253,139     1,999,353
    OTHER AUTOMOTIVE SERVICES..............      97,224,248       94,056,955       510,770
  MISCELLANEOUS REPAIR SERVICES 76.........     278,383,912      255,190,367     1,322,833
  MOTION PICTURE THEATERS & PRODUCTION 78..     137,677,920      123,786,963     1,077,620
  AMUSEMENT AND RECREATION SERVICES 79.....     388,178,038      307,728,189     2,548,072
  MEDICAL AND HEALTH SERVICES 80...........   3,259,098,374    2,742,070,073    39,678,198
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,363,345,090    1,144,899,868    16,458,805
    DENTISTS 802...........................     446,238,220      444,473,386     6,654,190
    HOSPITALS 806..........................   1,022,772,413      815,600,825    11,961,040
    LABORATORIES 807.......................     131,565,354      102,183,484     1,271,094
    OTHER HEALTH SERVICES..................     295,177,297      234,912,510     3,333,069
  LEGAL SERVICES 81........................     538,740,053      520,367,635     7,796,372
  OTHER SERVICES 82-89.....................   2,764,054,247    2,008,435,008    23,663,366
    ENGINEERS AND ARCHITECTS 871...........     762,615,552      672,412,871     8,376,305
    ACCOUNTANTS AND BOOKKEEPERS 872........     319,165,420      283,574,864     4,044,290
  GOVERNMENT 91-97.........................      35,933,427       26,248,472       344,408
  OTHER BUSINESS 00,99.....................       9,617,370        9,139,985        76,327
TOTAL ALL INDUSTRIES ...................... $83,572,223,443  $69,054,989,971  $430,880,838
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