Buckeye
Buckeye Transaction Privilege Tax Rates
| City/town name: buckeye | city code: be | business code | tax rate | county: mar |
|---|---|---|---|---|
| Advertising | 018 | 3.00% | ||
| Amusements | 012 | 3.00% | ||
| Contracting-Prime | 015 | 3.00% | ||
| Contracting-Speculative Builders | 016 | 3.00% | ||
| Contracting-Owner Builder | 037 | 3.00% | ||
| Feed at Wholesale | 116 | 3.00% | ||
| Job Printing | 010 | 3.00% | ||
| Manufactured Buildings | 027 | 3.00% | ||
| Timbering and Other Extraction | 020 | 3.00% | ||
| Severance-Metal Mining | 019 | 0.10% | ||
| Publication | 009 | 3.00% | ||
| Hotels | 044 | 3.00% | ||
| Hotel/Motel (Additional Tax) | 144 | 3.00% | ||
| Residential Rental, Leasing & Licensing for Use | 045 | 2.00% | ||
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.00% | ||
| Rental Occupancy | 040 | 2.00% | ||
| Rental, Leasing & Licensing for Use of TPP | 214 | 3.00% | ||
| Restaurants and Bars | 011 | 3.00% | ||
| Retail Sales | 017 | 3.00% | ||
| Retail Sales (Single Item over $1,999.99) | 307 | 1.10% | ||
| Retail Sales Food for Home Consumption | 062 | 3.00% | ||
| MRRA Amount | 315 | 3.00% | ||
| Communications | 005 | 4.00% | ||
| Transporting | 006 | 3.00% | ||
| Utilities | 004 | 3.00% |
Amendments or Special Provisions
1. Impose a 3.00% rate on telecommunications, effective June 01, 1991. Effective March 01, 1996, impose a 4.00% rate on telecommunications.
2. Adopted Appendix IV.
3. Effective August 01, 2006, impose a 3.00% rate on all classes of construction contracting.
4. Effective October 01, 2012, decreases the tax rate for Rental, Leasing and Licensing for Use of real property and Rental Occupancy Tax and sets the rate at 2.00%,
5. Effective May 01, 2013 the tax on single item purchases of tangible personal property exceeding $1,999.99 is 1.50%. Effective January 01, 2014 the tax on single item purchases of tangible personal property exceeding $1,999.99 is 1.10%.
6. Effective April 1, 2017, adopted Local Option PP. This exempts sales of Electricity or Natural Gas to Manufacturing or Smelting Operations.
History of Rate Changes
Transaction Privilege Tax
3.00% (effective October 01, 2010)
2.00% (effective March 01, 1996)
1.00% (effective January 01, 1979)