Boonville Sales tax for general revenue purposes imposed ordinance (§ 10-106)

(a) A tax for general revenue purposes is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 to 144.510, RSMo., as amended, and the rules and regulations of the director of revenue issued pursuant thereto.

(b) The rate of the tax shall be one per cent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the city if such property and services are subject to taxation by the state, under the provisions of Sections 144.010 to 144.510, RSMo, as amended. The tax shall become effective as provided by Section 94.510(4), RSMo, as amended, and shall be collected as provided in Sections 94.510 to 94.570, RSMo., as amended.