Benson | Arizona Department of Revenue

Local Options:

Model Options:

2

Benson Transaction Privilege Tax & Use Tax Rates

City/town name:benson city code: bs	business code	tax rate
Advertising	018	3.50%
Amusements	012	3.50%
Contracting-Prime	015	4.00%
Contracting-Speculative Builders	016	4.00%
Contracting-Owner Builder	037	4.00%
Job Printing	010	3.50%
Jet Fuel Sales (cents per gallon)	049	$.035
Manufactured Buildings	027	3.50%
Timbering and Other Extraction	020	3.50%
Severance-Metal Mining	019	0.10%
Publication	009	3.50%
Hotels	044	3.50%
Hotel/Motel (Additional Tax)	144	2.00%
Residential Rental, Leasing & Licensing for Use	045	2.50%
Commercial Rental, Leasing & Licensing for Use	213	2.50%
Rental, Leasing & Licensing for Use of TPP	214	2.50%
Restaurants and Bars	011	3.50%
Retail Sales	017	3.50%
Retail Sales (Single Item Over $5,000)	717	1.00%
Retail Sales Food for Home Consumption	062	3.50%
MRRA Amount	315	3.50%
Communications	005	3.50%
Transporting	006	3.50%
Utilities	004	3.50%
Jet Fuel Use Tax (cents per gallon)	051	$.035
Use Tax Purchases	029	3.50%
Use Tax Purchases (Single Item Over $5,000)	729	1.00%
Use Tax From Inventory	030	3.50%

Amendments or Special Provisions

1. Imposed an additional 2.00% bed tax.

2. Have a 1.00% rate on sales of tangible personal peoperty sold at retail exceeding $5,000 per item.

3. Imposed a 4.00% rate on construction contracting, effective February 01, 2005.

4. On April 22, 2019, the Mayor and Council of the City of Benson passed Ordinance No. 597 eliminating: Model Option 15 and adding Use Tax Purchases (Business Code 029) at three and one-half percent (3.50%), Use Tax From Inventory (Business Code: 030) at three andone-half percent (3.50%) and Use Tax Purchases (Single item over $5,000) (Business Code 729) at one percent (1.00%). In addition, Ordinance No. 597 selects Local Option JJ which exempts the City of Benson from Use Tax Purchases, Use Tax From Inventory and Use Tax Purchases (Single item over $5,000). The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling.

This change has an effective date of July 01, 2019.

5. On November 8, 2021, the Mayor and Council of the City of Benson passed Ordinance 613 amending the city tax code by adopting Local Option LL of the Model City Tax Code. Ordinance 613 imposes a tax on Jet Fuel sales and Jet Fuel Use Tax at the rate of .035 cents per gallon ($.035). This change has an effective date of 2/01/2022.