Benson
Benson Transaction Privilege Tax & Use Tax Rates
| City/town name: benson | city code: bs | business code | tax rate | county: coh |
|---|---|---|---|---|
| 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% | ||
| 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% | ||
| 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.
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)
