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.