Quarterly Business Review

3rd Quarter, 1999


(PAGE 1 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              3RD 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..........    $655,368,360     $539,513,586    $3,628,011
  AGRICULTURAL SERVICES 07.................     397,415,194      363,535,043     2,778,143
  FORESTRY 08..............................      75,365,296       47,340,325       308,314
  FISHING, HUNTING & TRAPPING 09...........      48,441,588       16,643,940        88,438
  OTHER AGRICULTURE........................     134,146,282      111,994,278       453,116
MINING AND QUARRYING.......................     111,593,619      109,507,982       552,086
  METAL MINING 10..........................       9,636,135        9,624,892        47,035
  SAND AND GRAVEL 144......................      48,645,856       48,476,678       251,487
  OTHER MINING AND QUARRYING...............      53,311,628       51,406,412       253,564
CONTRACT CONSTRUCTION......................   6,808,548,491    6,250,570,619    30,433,211
  GENERAL BUILDING CONTRACTORS 15..........   2,792,428,201    2,538,283,338    12,259,806
  HEAVY CONSTRUCTION (INCL. HIGHWAYS) 16...     905,754,094      858,994,229     4,205,786
  SPECIAL TRADE CONTRACTORS 17.............   3,110,366,196    2,853,293,052    13,967,619
    PLUMBING AND HEATING 171...............     583,208,162      534,228,472     2,650,329
    ELECTRICAL 173.........................     602,770,029      550,424,879     2,698,803
    MASONRY 174............................     311,745,051      292,522,091     1,411,088
    OTHER TRADE CONTRACTORS................   1,612,642,954    1,476,117,610     7,207,399
MANUFACTURING..............................  21,009,305,866   18,592,206,261    89,430,456
  FOOD PRODUCTS 20.........................   2,246,380,358    1,927,055,983     6,383,241
    MEAT PRODUCTS 201......................     408,044,421      389,943,995       571,121
    DAIRY PRODUCTS 202.....................     321,602,368      302,243,955     1,283,652
    CANNING AND PRESERVING 203.............     609,003,009      574,454,943     1,409,341
    GRAIN MILL PRODUCTS 204................     197,442,817      175,110,189       781,829
    BAKERY PRODUCTS 205....................      40,786,333       39,901,363       192,752
    CONFECTIONERY PRODUCTS 206.............      22,099,782       17,572,403        80,323
    BEVERAGES 208..........................     230,285,936      168,609,144       836,355
    MISCELLANEOUS FOOD PRODUCTS............     417,115,692      259,219,991     1,227,868
  APPAREL AND TEXTILES 22, 23..............     169,486,572      110,833,656       486,964
    MEN'S, YOUTHS', AND BOYS' 231, 232.....      66,121,510       36,275,711       175,627
    WOMEN'S, MISSES', & JUNIORS' 233, 234..       5,218,156        4,832,862        23,994
    OTHER APPAREL AND TEXTILES.............      98,146,906       69,725,083       287,343
  LUMBER AND WOOD PRODUCTS 24..............   2,172,286,625    1,846,272,221     9,209,205
    LOGGING CAMPS AND CONTRACTORS 241......     477,310,944      362,574,586     1,800,788
    SAWMILLS AND PLANING MILLS 242.........     815,783,811      780,548,698     3,978,469
    OTHER WOOD PRODUCTS....................     879,191,870      703,148,937     3,429,948
  FURNITURE AND FIXTURES 25................     141,003,531       97,490,941       474,643
    HOUSEHOLD FURNITURE 251................      64,288,304       40,784,468       196,254
    OTHER FURNITURE AND FIXTURES...........      76,715,227       56,706,473       278,389
  PAPER AND ALLIED PRODUCTS 26.............     989,634,145      783,499,914     3,805,237
    PULP/PAPER MILLS 261, 262, 263.........     733,711,037      574,322,834     2,790,423
    PAPERBOARD CONTAINERS 265..............     153,591,356      122,702,589       596,949
    CONVERTED PAPER PRODUCTS 267...........     102,331,752       86,474,491       417,865
  PRINTING, PUBLISHING, ETC. 27............     704,526,138      567,570,878     3,110,402
    NEWSPAPERS 271.........................     299,466,985      224,500,165     1,103,554
    PERIODICALS AND BOOKS 272-274..........     139,192,648      109,755,778       873,414
    COMMERCIAL PRINTING 275................     232,745,504      201,691,472       978,638
    OTHER PRINTING.........................      33,121,001       31,623,463       154,796
  CHEMICALS AND ALLIED PRODUCTS 28.........     402,105,621      357,996,406     1,747,128
    CHEMICALS AND PLASTICS 281, 282........     165,473,949      136,400,255       660,240
    DRUGS 283..............................      22,625,457       17,888,901        89,329
    OTHER CHEMICAL PRODUCTS 284-289........     214,006,215      203,707,250       997,559
  PETROLEUM REFINING 29....................     573,272,000      486,836,125     2,354,634
  RUBBER AND PLASTICS PRODUCTS 30..........     189,562,999      166,633,889       810,994
  LEATHER AND LEATHER PRODUCTS 31..........      23,104,773        5,624,616        27,109
  STONE/CLAY/GLASS/CONCRETE PRODUCTS 32....     371,930,109      310,214,609     1,510,625
  PRIMARY METAL INDUSTRIES 33..............     920,607,634      831,114,411     4,030,490
    IRON & STEEL FOUNDRIES, MILLS 331, 332.     148,446,074      136,614,365       661,433
    PRIMARY SMELTING/NONFERR0US METALS 333.     445,059,309      444,140,182     2,152,544
    FOUNDRIES, NONFERROUS METALS 334-339...     327,102,251      250,359,864     1,216,513
  FABRICATED METAL PRODUCTS 34.............     549,114,787      462,357,451     2,242,626
    CANS 341...............................      86,280,344       75,746,119       366,611
    STRUCTURAL PRODUCTS 344................     257,279,527      207,102,219     1,003,824
                                                                                          
                    TABLE 5:  BUSINESS & OCCUPATION TAX:                     (PAGE 2 OF 3)
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              3RD 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........     205,554,916      179,509,113       872,191
  MACHINERY, EXCEPT ELECTRIC 35............     993,809,008      781,750,886     3,789,366
    FARM MACHINERY AND EQUIPMENT 352.......       7,056,827        6,160,110        29,764
    CONSTRUCTION & HANDLING EQUIPMENT 353..     216,346,905      202,126,835       980,484
    SPECIAL INDUSTRIAL MACHINERY 355.......     148,038,683      106,091,510       508,641
    OTHER MACHINERY........................     622,366,593      467,372,431     2,270,477
  ELECTRICAL MACHINERY AND SUPPLIES 36.....     640,951,354      587,713,174     2,879,983
  TRANSPORTATION EQUIPMENT 37..............   9,210,535,491    8,770,358,253    44,132,559
    MOTOR VEHICLES AND EQUIPMENT 371.......     402,199,861      397,542,487     1,995,913
    AIRCRAFT AND PARTS 372.................   8,474,154,984    8,105,277,818    40,839,688
    SHIP AND BOAT BUILDINGS 373............     216,681,334      181,108,305       871,828
    OTHER TRANSPORTATION EQUIPMENT 374-379.     117,499,312       86,429,643       425,130
  PROFESSIONAL & SCIENTIFIC INSTRUMENTS 38.     452,342,620      312,288,071     1,522,310
  MISCELLANEOUS MANUFACTURING 39...........     258,652,101      186,594,777       912,940
TRANSPORTATION AND ALLIED SERVICES.........     845,069,055      690,850,670     4,793,178
  RAILROADS 40.............................      10,586,113       10,586,113       120,090
  LOCAL AND SUBURBAN TRANSIT 41............      29,691,367       23,546,171       314,425
  MOTOR FREIGHT AND WAREHOUSING 42.........     277,419,361      254,724,411     2,073,999
  WATER TRANSPORTATION 44..................     237,757,202      182,915,217     1,101,328
  AIR TRANSPORTATION SERVICES 45...........      80,908,573       48,865,684       391,890
  TRANSPORTATION SERVICES 46, 47...........     208,706,439      170,213,074       791,446
COMMUNICATION AND UTILITIES................   2,787,800,757    2,262,904,664    16,892,507
  COMMUNICATION 48.........................   1,895,267,762    1,622,651,508    10,049,488
  ELECTRIC COMPANIES 491...................     269,777,734       70,531,520       697,551
  GAS COMPANIES 492........................       1,826,898        1,556,688        13,296
  WATER COMPANIES 494......................      96,379,423       87,258,086     1,177,527
  OTHER UTILITIES..........................     524,548,940      480,906,862     4,954,645
WHOLESALE TRADE............................  22,755,591,308   17,342,283,085    88,121,209
  DURABLE GOODS 50.........................  12,339,225,826    9,359,844,120    49,648,407
    MOTOR VEHICLES AND AUTO EQUIPMENT 501..   2,098,545,623    1,559,086,885     7,799,563
    FURNITURE AND HOME FURNISHINGS 502.....     416,893,511      351,604,782     1,736,305
    LUMBER AND CONSTRUCTION MATERIALS 503..   1,426,188,379    1,124,473,503     5,470,474
    PROF/COMM. EQUIP & SUPPLIES 504........   2,129,728,658    1,825,912,627    10,626,521
    ELECTRICAL GOODS 506...................   1,888,293,687    1,638,294,939     9,733,855
    HARDWARE/PLUMBING/HEATING SUPPLIES 507.     554,941,040      456,490,563     2,247,476
    MACHINERY AND EQUIPMENT 508............   1,902,763,933    1,561,715,786     7,710,516
    OTHER WHOLESALERS 505, 509.............   1,921,870,995      842,265,035     4,323,697
  NONDURABLE GOODS 51......................  10,416,365,482    7,982,438,965    38,472,802
    PAPER AND PAPER PRODUCTS 511...........     445,318,457      380,570,550     1,865,185
    DRUGS AND SUNDRIES 512.................   1,055,865,223      860,127,626     4,187,831
    APPAREL, PIECE GOODS AND NOTIONS 513...     492,142,211      259,198,069     1,274,356
    GROCERIES AND RELATED PRODUCTS 514.....   3,307,685,299    2,187,789,217    10,044,565
    FARM-PRODUCT RAW MATERIALS 515.........     121,664,000       87,676,682       520,252
    CHEMICALS AND ALLIED PRODUCTS 516......     552,116,522      494,420,120     2,395,450
    PETROLEUM AND PETROLEUM PRODUCTS 517...   2,630,502,031    2,337,577,943    11,346,222
    MISCELLANEOUS NONDURABLE GOODS.........   1,811,071,739    1,375,078,758     6,838,941
RETAIL TRADE...............................  21,045,079,812   17,921,861,961    88,811,727
  BLDG. MATERIALS, HARDWARE 52.............   1,473,707,952    1,398,136,710     6,719,703
    LUMBER AND BLDG. MATERIALS 521.........     820,972,159      774,650,282     3,712,960
    PAINT, GLASS, WALLPAPER 523............     103,805,655       99,434,591       476,169
    HARDWARE STORES 525....................     345,223,684      334,628,638     1,598,816
    NURSERIES, GARDEN SUPPLIES 526.........      90,353,653       82,298,233       411,049
    MOBILE HOME DEALERS 527................     113,352,801      107,124,966       520,709
    OTHER 522, 524.........................               -                -             -
  GENERAL MERCHANDISE STORES 53............   2,028,890,801    1,968,429,270     9,527,410
    DEPARTMENT STORES 531..................     883,809,896      838,672,892     4,029,758
    VARIETY STORES 533.....................     792,074,284      782,713,906     3,835,966
    OTHER GENERAL MERCHANDISE..............     353,006,621      347,042,472     1,661,686
  FOOD STORES 54...........................   3,305,926,049    3,158,643,372    15,132,007
    GROCERY STORES 541.....................   2,989,452,906    2,922,724,587    14,026,892
    FRUIT/VEGETABLE/MEAT MARKETS 542, 543..      92,128,944       62,521,785       267,975
    CANDY, NUT AND CONFECTIONERY 544.......      12,204,912       11,569,872        55,390
                                                                                          
(PAGE 3 OF 3)       TABLE 5:  BUSINESS & OCCUPATION TAX:                                  
                              GROSS INCOME, TAXABLE INCOME & TAX DUE                      
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                         
                              3RD 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.....................      10,952,223        8,909,267        42,716
    BAKERIES 546...........................     104,525,646       80,750,420       390,698
    OTHER FOOD STORES 549..................      96,661,418       72,167,441       348,336
  AUTOMOTIVE DEALERS & GAS STATIONS 55.....   5,591,028,731    4,996,190,893    24,454,108
    AUTO DEALERS (NEW & USED) 551, 552.....   3,252,005,454    3,111,202,670    15,294,418
    ACCESSORY DEALERS 553..................     530,892,231      477,188,522     2,329,235
    SERVICE STATIONS 554...................   1,328,290,197    1,040,364,348     4,996,475
    MARINE, AIRCRAFT, ETC..................     479,840,849      367,435,353     1,833,980
  APPAREL AND ACCESSORIES 56...............     972,867,143      547,329,352     2,642,081
    CLOTHING 561-565.......................     786,350,507      404,058,864     1,951,309
    SHOES 566..............................      68,287,511       66,527,120       316,090
    OTHER ACCESSORIES 569..................     118,229,125       76,743,368       374,682
  FURNITURE, FURNISHINGS & EQUIPMENT 57....   2,084,146,845    1,573,231,925     8,385,779
    FURNITURE 571..........................     567,073,893      512,751,868     2,502,595
    APPLIANCES 572.........................     104,109,519       99,856,613       493,287
    ELECTRONICS/MUSIC STORES 573 ..........   1,412,963,433      960,623,444     5,389,897
  EATING AND DRINKING PLACES 58............   1,752,470,307    1,684,425,840     8,679,091
  MISCELLANEOUS RETAIL 59..................   3,836,041,984    2,595,474,599    13,271,548
    DRUG STORES 591........................     576,300,426      523,096,679     2,500,826
    MISCELLANEOUS SHOPPING GOODS 594.......     969,394,236      649,688,250     3,174,778
    NONSTORE RETAILERS 596.................     725,352,757      240,985,648     1,348,934
    FUEL DEALERS 598.......................     129,985,969      112,139,412       548,318
    OTHER RETAIL STORES....................   1,435,008,596    1,069,564,610     5,698,692
FINANCE, INSURANCE AND REAL ESTATE.........   4,515,081,352    3,030,396,944    37,010,342
  FINANCE 60-62............................   2,583,951,917    1,748,291,735    23,317,231
  INSURANCE 63-64..........................     970,598,371      458,231,066     3,796,636
  REAL ESTATE 65...........................     739,049,849      678,333,861     8,441,295
  OTHER FINANCE 67.........................     221,481,215      145,540,282     1,455,180
SERVICES AND OTHER BUSINESS................  14,558,399,705   11,754,543,003   122,698,376
  HOTELS, MOTELS, ETC. 70..................     464,364,096      455,538,528     2,250,350
  PERSONAL SERVICES 72.....................     336,473,972      317,203,392     2,904,033
    LAUNDRIES, CLEANERS 721................     140,298,849      130,852,629       843,359
    PHOTOGRAPHIC STUDIOS 722...............      30,014,148       29,041,617       174,065
    BARBER AND BEAUTY SHOPS 723, 724.......     101,715,006       96,634,359     1,269,207
    FUNERAL SERVICES 726...................      28,381,430       27,941,893       307,164
    OTHER PERSONAL SERVICES................      36,064,539       32,732,894       310,238
  BUSINESS SERVICES 73.....................   4,738,664,962    3,517,062,634    31,208,878
    ADVERTISING 731........................     170,522,032      126,566,978     1,340,955
    CREDIT AND COLLECTION AGENCIES 732.....      29,811,363       29,371,755       382,786
    SERVICES TO DWELLINGS AND BLDGS. 734...     136,159,843      129,107,041     1,404,442
    COMPUTER SERVICES 737 .................   1,694,034,071    1,255,054,055    11,885,378
    OTHER BUSINESS SERVICES................   2,708,137,653    1,976,962,805    16,195,317
  AUTOMOTIVE REPAIR, SERVICES 75...........   1,012,451,629      972,590,537     4,806,345
    RENTAL AND LEASING 751.................     418,942,898      403,313,671     2,007,194
    REPAIR SHOPS 753.......................     490,060,220      468,844,577     2,259,421
    OTHER AUTOMOTIVE SERVICES..............     103,448,511      100,432,289       539,730
  MISCELLANEOUS REPAIR SERVICES 76.........     419,359,763      392,626,273     2,061,142
  MOTION PICTURE THEATERS & PRODUCTION 78..     139,656,107      125,771,325     1,200,122
  AMUSEMENT AND RECREATION SERVICES 79.....     543,679,191      451,911,708     3,857,797
  MEDICAL AND HEALTH SERVICES 80...........   3,308,625,608    2,772,540,853    40,110,175
    DRS/OTHER PRACTITIONERS 801, 803, 804..   1,372,410,857    1,143,071,428    16,437,088
    DENTISTS 802...........................     448,556,757      446,098,937     6,674,286
    HOSPITALS 806..........................   1,033,625,586      835,117,253    12,241,369
    LABORATORIES 807.......................     139,679,628      101,070,427     1,251,840
    OTHER HEALTH SERVICES..................     314,352,780      247,182,808     3,505,592
  LEGAL SERVICES 81........................     602,973,906      577,204,627     8,647,247
  OTHER SERVICES 82-89.....................   2,861,636,530    2,055,982,477    24,219,242
    ENGINEERS AND ARCHITECTS 871...........     756,005,478      673,485,265     8,543,625
    ACCOUNTANTS AND BOOKKEEPERS 872........     255,403,913      215,610,781     3,063,795
  GOVERNMENT 91-97.........................      38,294,924       35,376,292       412,159
  OTHER BUSINESS 00,99.....................      92,219,017       80,734,357     1,020,886
TOTAL ALL INDUSTRIES ...................... $95,091,838,325  $78,494,638,775  $482,371,103

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