- Full-Time Employees: Persons employed during the pay period to work the number of hours per week that represents regular full-time employment. Included are full-time temporary or seasonal employees who are working the number of hours that represent full-time employment.
- Full-Time Equivalent Employment: Full-time equivalent employment is a computed statistic representing the number of full-time employees that could have been employed if the reported number of hours part-time employees worked had been worked by full-time employees. This statistic is calculated separately for each function of a government by dividing the “part-time hours paid” by the standard number of hours for full-time employees in the particular government and then adding the resulting quotient to the number of full-time employees.
- Part-Time Employees: Persons paid on a part-time basis during the designated pay period. Included are those daily or hourly employees usually engaged for less than the regular full-time work week, as well as any part-time paid officials.
Filters are tools that can be used to modify the information displayed on the charts.
- Adjust for Inflation: Recalculates the displayed data and denotes it in current dollars.
- Annual Percentage Change: This filter displays the year over year change in the data being presented in terms of a percentage.
- Mean: This filter returns a data points reflecting the mean of all states selected for the chart. (A mean is the central value of a discrete set of numbers).
- Per Capita: This filter divides the values for each state for each year by the state’s population for that year.
- Total Payroll: The number of people on the government payroll.
- Part-Time Payroll: The total number of people on the government payroll who are part-time (i.e., work less than the regular full-time work week).
- Full-Time Equivalent Employment per 10,000 State Population: The total number of full-time equivalent government employees divided per every 10,000 state residents. For example, if a state has 50,000 full-time equivalent employees and a population of 6,000,000 people, it would have 83.3 full-time equivalent employees per 10,000 residents (50,000 ÷ (6,000,000/10,000) = 83.3).
- Full-Time Payroll: The total number of people on the government payroll who are full-time (i.e., work a regular full-time work week).
A tax placed on the earnings of an individual or business.
- Corporate Net Income Taxes: A tax placed on the net income of corporations.
- Individual Income Taxes: A tax placed on individual earnings.
- Corporate Income Tax as a Percentage of Total Income: The Corporate Income Tax as a percentage of the sum of corporate and individual income taxes.
- Total Labor Force: The labor force includes all people classified in the civilian labor force, plus members of the U.S. Armed Forces (people on active duty with the United States Army, Air Force, Navy, Marine Corps, and Coast Guard). The Civilian Labor Force consists of people classified as employed or unemployed.
- Worker’s Comp Rate and Ranking: Employer premiums, assessments, and other contributions to state-administered workers’ compensation systems and earnings on investments of systems. Excludes contributions by state governments for state employees that the system covers.
- Unemployment Rate: Represents the number of unemployed people as a percentage of the civilian labor force.
- Alcoholic Beverage License: A fee paid for the privilege of selling alcoholic beverages.
- Amusements License: License taxes imposed on amusement businesses generally or on specific amusement enterprises (race tracks, theaters, athletic events, etc.). Does not include “licenses” based on value or number of admissions, amount of wagers, or gross or net income, which are classified elsewhere.
- Alcoholic Beverage License: Licenses for manufacturing, importing, wholesaling, and retailing alcoholic beverages other than those based on volume or value of transactions or assessed value of property.
- Corporate License: Franchise license taxes, organization, filing, and entrance fees, and other license taxes which are applicable, with only specific exceptions, to all corporations. Does not include corporation taxes based on value of property, net income, or gross receipts from sales, or taxes imposed distinctively on particular types of corporations (public utilities, insurance companies, etc.).
- Corporate License: A fee paid for the privilege of doing business in a jurisdiction.
- Hunting and Fishing License: A charge paid to a jurisdiction for the privilege of hunting and fishing in that area.
- Motor Vehicle License: License taxes imposed on owners or operators of motor vehicles, commercial and non-commercial, for the right to use public highways, including charges for title registration and inspection of vehicles. Does not include personal property taxes or sales and gross receipts taxes relating to motor carriers based on assessed value of property, gross receipts, or net income, or other taxes on the business of motor transport.
- Driving License: Licenses for privilege of driving motor vehicles, including both private and commercial licenses
- Public Utilities License: License taxes distinctively imposed on public passenger and freight transportation companies, telephone, telegraph, and light and power companies, and other public utility companies, including government-owned utilities. Does not include taxes measured by gross or net income, units of service sold, or value of property.
- Other selective sales and gross receipts taxes: Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated (lubrication oil, fuel other than motor fuel, meals, margarine, cement, etc.).
- Death and Gift Taxes: Death taxes are a tax on your right to transfer property at your death. Gift taxes are taxes one would pay if he or she gave another person money or property.
- Document and Stock Transfer Taxes: Taxes on the recording, registering, and transfer of documents such as mortgages, deeds, and securities, except taxes on recording or transfer of motor vehicle titles, which are classified elsewhere.
- Severance Taxes: Taxes imposed distinctively on removal of natural products (e.g., oil, gas, other minerals, timber, fish, etc.) from land or water and measured by value or quantity of products removed or sold.
- Total Personal Income: Income people receive from all sources. It includes income received from participation in production as well as from government and business transfer payments. It is the sum of compensation of employees (received), supplements to wages and salaries, proprietors’ income with inventory valuation adjustment (IVA) and capital consumption adjustment (CCAdj), rental income of persons with CCAdj, personal income receipts on assets, and personal current transfer receipts, less contributions for government social insurance.
- Per Capita Income: The mean income of the people in an economic unit such as a country or city. It is calculated by taking a measure of all sources of income in the aggregate (such as GDP or gross national income) and dividing it by the total population.
- Population: All people, male and female, child and adult, living in given geographic area.
A levy on property that the owner is required to pay.
Sales & Gross Receipts Tax
A tax paid to a governing body for the sales of certain goods and services. Gross receipts taxes are levied on all sales of a business.
- Alcohol Sales Tax: Taxes on the sales of alcohol.
- Amusements Sales Tax: Selective sales and gross receipts taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses.
- Insurance: Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross premiums.
- Parimutuels: Taxes measured by amounts wagered at race tracks, including “breakage” the government collects.
- Motor Fuels: The tax on the sale of motor fuels.
- Public Utilities Tax: Taxes imposed distinctively on public passenger and freight transportation companies, telephone, telegraph, and light and power companies, and other public utility companies measured by gross receipts, gross earnings, or units of service sold. Taxes levied on such companies on other bases are classified elsewhere in accordance with the nature of the tax.
- Tobacco Tax: Selective sales and gross receipts taxes on tobacco products, including cigarette tubes and papers.
Selected Tax Rates
- Liquefied Petroleum: A tax on liquefied petroleum such as propane and butane.
- Gasoline: A tax on every gallon of gasoline sold.
- Gasohol: A tax on gasohol, which is a mixture of gasoline and ethanol.
- Diesel Fuel: A tax on every gallon of diesel fuel sold.
- Sales Tax: A tax paid to a governing body for the sales of certain goods and services.
- Wine Tax: An excise tax on every liter of wine sold within a given jurisdiction.
- Spirits Tax: An excise tax on alcoholic spirits.
- Cigarette Tax: A tax on the sale of cigarettes.
- Beer Tax: A tax on the sale of beer.
- Top corporate tax rate: The top marginal income tax rate on corporate income.
Total Income Taxes
Individual Income Tax + Corporation Net Income Tax
Total License Taxes
Alcoholic Beverages License Tax + Amusements License Tax + Corporations in General License Tax + Hunting and Fishing License Tax + Motor Vehicles License Tax + Motor Vehicle Operators License Tax + Public Utilities License Tax + Occupation and Businesses Not Elsewhere Classified License Tax + Other License Taxes
Total Sales and Gross Receipts Taxes
The total taxes paid to a governing body for the sales of certain goods and services. Gross receipts taxes are levied on all sales of a business.
Alcohol Sales Tax + Amusements Sales Tax + Insurance Sales Tax + Parimutuels Taxes + Motor Fuels Sales Tax + Public Utilities Tax + Tobacco Tax
Total Selective Sales and Gross Receipts Taxes
Alcoholic Beverages Tax + Amusements Tax + Insurance Premiums Tax + Motor Fuels Tax + Pari-mutuels Tax + Public Utilities Tax + Tobacco Products Tax + Other Selective Sales and Gross Receipts Taxes
Property Taxes + Total Sales and Gross Receipts Taxes + Total License Taxes + Total Income Taxes + Death and Gift Tax + Documentation and Stock Transfer Tax + Severance Tax + Taxes Not Elsewhere Classified