Buckeye

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.

7. Effective April 1, 2023,  Ordinance No. 2-23 removes Model Option 15, which establishes a city Use Tax. The Use Tax rate is established at a rate of three percent (3.0%), or at a rate of one and one tenth percent (1.10%) on single items greater than $5,000. Local Option JJ is adopted to exempt purchases made by the city from Use Tax and increases the threshold from one and one-tenth percent (1.10%) on the retail sale of a single item from $1,999.99 to $5,000 under Local Option V.

Transaction Privilege Tax

3.00% (effective October 01, 2010)

2.00% (effective March 01, 1996)

1.00% (effective January 01, 1979)