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Benson

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Seal Arizona Department of Revenue


Benson, AZ Post Office Box 2223, 85602


Contact: City Manager
(520) 586-2245
Collection By: Department of Revenue
Sales Tax %: 2; 2.5 (effective 10/1/98); 3.5 (effective 8/1/15)
Use Tax %: 3.5% (effective 7/01/2019)
ADOR City Tax Rates: Web Page
Interest Rate %/month: (same as state)
License Fee: $5.00
Length of License: Permanent
Criminal Penalty: Class 1
Date Code Effective: 10/1/87
Chapter #: 8A

 

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.