Boonville License and fee ordinance (§ 10-29)

(a) Every person engaged in the retail business of selling cigarettes or offering or displaying the same for sale within the city shall procure a license therefor for each place of business for the sale of cigarettes in the city, and at the time such license is issued shall pay to the city clerk the sum of $5.00 as a registration fee for each such place of business.

(b) In addition thereto, each person engaged in said business shall pay an occupation tax at the rate of $1.50 per 1,000 cigarettes sold or offered or displayed for sale.