Boonville Use tax ordinance (§ 10-281)

(a) Pursuant to the authority granted by, and subject to the provisions of RSMo 144.600 through 144.761, a use tax for general revenue purposes is to be imposed for the privilege of storing, using or consuming within the city any article of tangible personal property. This tax does not apply to articles to be stored, used or consumed in the city until such articles purchased out of state have come to rest within the city or have been commingled with the general mass of property in the city.

(b) The rate of the use tax shall be two percent. If any city sales tax is hereafter repealed, reduced or raised by voter approval, the city use tax shall be deemed repealed, reduced or raised by the same action and commensurate with such modification of the sales tax.