Model City Tax Code | City Profile |
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Amendments or Special Provisions: 1. Imposed an additional 2% bed tax. 2. Have a 1% rate on sales of tangible personal peoperty sold at retail exceeding $5,000 per item. 3. Imposed a 4% rate on construction contracting, effective February 1, 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 (3.5%), Use Tax From Inventory (Business Code: 030) at three andone-half percent (3.5%) and Use Tax Purchases (Single item over $5,000) (Business Code 729) at one percent (1.0%). 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 1, 2019. |