The business that came to mind was a hospital. They have a large labor force, don't actually make anything and provide a service with minimal materials.
Here's how they stack up:
From page 38 of the Governor's budget:
From "Trends in the Use of Contract Labor in Hospital" by American Hospital Directory, Inc:
The winner is LOCAL GOVERNMENT! Local government pays 43%, hospitals pay 52.4%! Apparently we are getting a deal! And, oh yeah, hospitals are mostly profitable.
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