2012 Economic Census Covering the Retail Trade and Accommodation and Food Services Sectors

Attachment D-2
2012 Economic Census
Retail Trade and Accommodation and Food Services Sectors
Information Sheet for Multi-Establishment Firms (RT-M(I))

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U.S. DEPARTM ENT OF COM M ERCE
Econom ics and Statistics Adm inistration
U.S. Census Bureau

2012 ECONOMIC CENSUS
Retail Trade and Accommodation and Food Services Sectors
INFORMATION SHEET
The Retail Trade and Accommodation and Food Services
sectors of the 2012 Economic Census include establishments
primarily engaged in the following:

•

If an establishment stopped operating before January 1,
2012, indicate action and date in item 3, mark (X) the box to
indicate "none" in item 4, and return the report form.

•

Retail Trade — Selling merchandise, generally without
transformation, and rendering services incidental to the
sale of merchandise.

•

If an establishment was closed, sold, or leased to another
company or organization during 2012, complete the report
form for the portion of 2012 that the establishment was
operating as part of your company or organization.

•

Accommodation — Providing lodging or short-term
accommodations and complementary services.

•

Sales/receipts and payroll data should be rounded to the
nearest thousand dollars as illustrated on the report form.

•

Food Services — Preparing meals, snacks, and beverages
to customer order for immediate consumption, primarily on
the premises.

•

If you have any questions or if any communication
regarding a report form is necessary, reference the 11-digit
Census File Number (CFN) shown in the mailing address.

•

Please photocopy each report form for your records and
return the originals.

•

Public reporting burden for this collection of information is
estimated to vary from 48 to 66 minutes per response, with
an average of one hour per response, including the time for
reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing
and reviewing the collection of information. Send
comments regarding this burden estimate or any other
aspect of this collection of information, including
suggestions for reducing this burden, to: Paperwork
Project 0607-xxxx, U.S. Census Bureau, 4700 Silver Hill
Road, Stop 1500, Washington, DC 20233-1500. You may email comments to Paperwork@census.gov; use
"Paperwork Project 0607-xxxx" as the subject.

•

You are not required to respond to any information
collection unless it displays a valid approval number from
the Office of Management and Budget (OMB). The OMB
eight-digit number appears in the upper right corner of the
report form.

If an establishment is NOT engaged in one of these kinds of
business, DESCRIBE its business or activity in item 19 AND
COMPLETE the report form as accurately as possible.

DEFINITION OF ESTABLISHMENT
An establishment is generally a single physical location
where business is conducted or where services or industrial
operations are performed. This includes all locations of a
company or organization, including administrative offices, that
were in operation at any time during 2012.

GENERAL INSTRUCTIONS
•

Complete a separate report form for each establishment
owned or controlled by your company or organization. If
you did not receive a separate report form for each
establishment, visit our web site at
www.census.gov/econhelp or call 1-800-233-6136 between
8:00 a.m. and 8:00 p.m., eastern time, Monday through
Friday, to request additional report forms.

•

Each report form should cover calendar year 2012. If book
figures are not available, estimates are acceptable.
However, if the accounting fiscal year is different from the
calendar year, fiscal year figures will be acceptable for all
items except payroll (calendar year figures for payroll
should be available from your Internal Revenue Service
(IRS) Form 941, Employer’s Quarterly Federal Tax Return).
Indicate in item 30 the exact dates covered.

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INSTRUCTIONS FOR SELECTED ITEMS
2.

PHYSICAL LOCATION

Answer all sections (A through C) of item 2 even if the mailing
address shown is correct.

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3.

OPERATIONAL STATUS

Mark (X) the one box that best describes the operational
status of the establishment at the end of 2012.
•

In operation — The establishment was open and actively
conducting business on December 31, 2012.

•

Temporarily or seasonally inactive — Although not
conducting business at the end of 2012, the establishment
will eventually reopen and conduct business under the
same Employer Identification Number (EIN). Examples
include businesses in tourist areas or small college towns
that close during the "off-season" or establishments that
temporarily close for remodeling.

•

•

5.

•

Commissions received for the arrangement of financing
and the sale of credit life insurance.

•

Amounts received from customers for layaway purchases.

•

Excise taxes (such as those on gasoline, liquor, and
tobacco) paid by the manufacturer or wholesaler and
included in the cost of goods purchased by the
establishment.

•

Fees for processing money orders and cashing checks.

•

Shipping and handling receipts.

If tax-exempt, include:

Ceased operation — The establishment has gone out of
business or closed and does not plan to reopen. Provide
the month, day, and year that the establishment ceased
operation. Complete all items for the portion of 2012 during
which the establishment was in operation.
Sold or leased to another operator — The
establishment was sold or leased to another company or
organization. Provide the month, day, and year that the
change occurred and indicate the name, address, and EIN
of the new owner or operator. Complete all items for the
portion of 2012 prior to the change in operator.

•

Gross contributions, gifts, and grants (whether or not
restricted for use in operations).

•

Dues and assessments from members and affiliates.

•

Gross receipts from fundraising activities.

•

Income from interest, dividends, gross rents (including
display space rentals), royalties, and other investments.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise
Tax) collected directly from customers and paid directly to a
local, state, or federal tax agency.

•

Gross sales and receipts of departments or concessions
operated by other companies at the establishment.

•

Receipts from carrying and other credit charges.

•

Retail Trade only --- Commissions or receipts from the sale
of lottery tickets.

•

Taxable establishments only — Nonoperating income from
sources such as investments, rental or sale of real estate,
and interest.

•

Automotive dealers only — Receipts from customers for
tag and title fees, licenses, etc., forwarded to local or state
licensing agencies.

SALES, SHIPMENTS, RECEIPTS, OR REVENUE

Include:
•

Cash and credit sales of merchandise sold in 2012, whether
or not payment was received in 2012.

•

Receipts for delivery, installation, maintenance, repair,
alteration, storage, and other services provided in 2012,
whether or not payment was received in 2012.

•

The establishment's share of sales and receipts from
departments, concessions, and vending and amusement
machines operated by other companies at the
establishment.

•

Receipts from the rental of vehicles, equipment,
instruments, tools, and other merchandise.

•

Motor vehicle transportation charges, dealer preparation
charges, and dealer installed options.

•

Fair sales value of motor vehicles marketed under leases
negotiated in 2012, regardless of whether the establishment
holds the lease.

•

Sales of motor vehicles formerly used for rental or leasing.

•

Total value of service contracts.

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Deduct:

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•

Refunds and allowances for returned merchandise.

•

Automotive dealers only — Discounts granted to the
purchaser as an increase in trade-in allowance over fair
market value and manufacturers’ rebates and incentives.

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Do not deduct:

•

Salaries of officers and executives of a corporation.

•

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as
income.

7.

Fair market value of trade-ins taken as partial payment for
merchandise.
EMPLOYMENT AND PAYROLL

Definitions are the same as those used on the Internal
Revenue Service (IRS) Form 941, Employer’s Quarterly Federal
Tax Return, and as described in Circular E, Employer’s Tax
Guide.

Exclude:
•

Payments to or withdrawals by proprietors or partners of
an unincorporated company.

If employees worked at more than one location, report
employment and payroll for employees at the ONE location
where they spent most of their working time.

•

Annuities or supplemental unemployment compensation
benefits, even if income tax was withheld.

•

Payrolls of departments or concessions operated by other
companies at the establishment.

A. Employment
Include:
•

19.

All full- and part-time employees on the payroll during the
pay period including March 12, 2012.

•

Salaried officers and executives of a corporation.

•

Employees on paid sick leave, paid vacations, and paid
holidays.

Choose the one kind of business that best describes the
establishment in 2012. If none of the provided selections seem
appropriate, mark (X) the box next to "Other kind of business"
and provide a specific description of the primary business
activity.
22.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by
other companies at the establishment.

•

Full- and part-time leased employees whose payroll was
filed under an employee leasing company’s Employer
Identification Number (EIN).

•

DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR
REVENUE

•

Report either in thousands of dollars OR as a whole
percent of total sales/receipts as illustrated on the report
form. It is not necessary to report in both dollars and
percentages. Percentages are preferable.

•

Estimates are acceptable, but please do not combine
data for two or more lines.

•

If the establishment sold merchandise not covered in the
prelisted categories, report the sales of such merchandise
on the “All other merchandise” line and specify principal
lines with their estimated sales or percent of sales/receipts.

•

The sum of detailed lines reported should equal 100 percent
(or the amount reported in item 5 if the lines are reported in
dollars).

Temporary staffing obtained from a staffing service.

B. Payroll
Include:
•

KIND OF BUSINESS

Wages, salaries, tips, vacation allowances, bonuses,
commissions, and other compensation paid to employees
during 2012 and reported on IRS Form 941 as taxable
Medicare Wages and tips (even if not subject to income or
FICA tax).

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