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% |
| 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 property 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 and one-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.
6. On May 8, 2023, the City of Benson passed Ordinance 621, which continues the transaction privilege tax increase adopted by the city's 2015 Ordinance 577. Ordinance 621 does not increase or decrease tax rates or affect deduction codes and has an effective date of August 1, 2023.
History of Rate Changes
Transaction Privilege Tax
3.50% (effective August 01,2015)
2.00% (until September 30, 1998)
2.50% (effective October 01, 1998)
Use Tax
3.50% (effective July 01, 2019)
PO Box 2223
Benson, AZ 85602
United States