I have a Beyrdynamic Custom One Pro. It's more expensive than your price range but you might find a deal on them somewhere. They really are worth it even at the 300 CAD or so I paid. The band is steel with all of the major components that tend to wear out (ear pads, headband pad, and cable) being easily replaceable so they last a good long time.
You can switch between boom mic, inline mic, or no mic depending on the cable you use. You can also change the appearance if you want by swapping components around. They have a Gaming version which as far as I can tell just means it comes with the boom mic cable instead of the inline mic.
I think they sound great and the bass response is adjustable via a slider. They are also very comfortable.
Mine have lasted at least two or three years so far, but I'll admit I didn't buy the ones under $100. I'd imagine a lot of headsets can last a long time depending on how well you treat them, though.
The thing that did end up wearing out was, of course, the part of cable that attaches to the top of the jack, but I actually anticipated that by picking a headset with a detachable cable. And the only reason it wore out was because I use an iPod, and the cable of course starts rubbing against my pocket if the phone slides around. But I think a bit of fore-thought like that can help against having to buy a completely new set of headphones, if you don't end up wanting to learn how to fix them yourself.