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

Attachment D
2012 Economic Census
Retail Trade and Accommodation and Food Services Sectors
Information Sheets for Standard Forms
D-1. Information Sheet for Single-Establishment Firms (RT-S(I))
D-2. Information Sheet for Multi-Establishment Firms (RT-M(I))

Attachment D-1
2012 Economic Census
Retail Trade and Accommodation and Food Services Sectors
Information Sheet for Single-Establishment Firms (RT-S(I))

RT- S(I)

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:
•

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

•

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

•

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 this report form is necessary, reference the 11digit Census File Number (CFN) shown in the mailing
address.

•

Please photocopy the report form for your records and
return the original.

•

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 e-mail
comments to [email protected]; 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 this 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.

INSTRUCTIONS FOR SELECTED ITEMS

GENERAL INSTRUCTIONS
•

2.

This 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.

•

If this 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.

•

If this 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 under your control.

•

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

RT-S(I)

PHYSICAL LOCATION

Answer all sections (A through C) of item 2 even if the mailing
address shown is correct.
3.

OPERATIONAL STATUS

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

Page 1

•

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

•

Temporarily or seasonally inactive — Although not
conducting business at the end of 2012, this 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.

PLEASE CONTINUE ON REVERSE

•

•

5.

Exclude:

Ceased operation — This establishment has gone out of
business or closed and does not plan to reopen. Provide
the month, day, and year that this establishment ceased
operation. Complete all items for the portion of 2012
during which this establishment was in operation.
Sold or leased to another operator — This
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.

•

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 this 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.

•

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

•

Sales of motor vehicles formerly used for rental or leasing.

•

Total value of service contracts.

•

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 this
establishment.

•

Fees for processing money orders and cashing checks.

•

Shipping and handling receipts.

Deduct:
•

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.

Do not deduct:
•

7.

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.

RT-S(I)

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.
A. Employment
Include:
•

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.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

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

•

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

•

Temporary staffing obtained from a staffing service.

If tax-exempt, include:
•

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

Page 2

PLEASE CONTINUE ON NEXT PAGE

B. Payroll

19.

Include:

Choose the one kind of business that best describes this
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.

•

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).

•

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.

22.

Exclude:
•

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

•

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

•

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

RT- S(I)

Page 3

KIND OF BUSINESS

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 this 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).