Boonville Stamps generally ordinance (§ 10-30)

(a) The tax provided for in this article shall be paid by purchase from the city clerk of stamps of such design and denomination as may be prescribed by of taxation of cigarettes and tobacco products and prevented cities not already taxing cigarettes from doing so by ordinance or other means or increasing the amount of the levy from that which was in place September 30, 1993."

(b) Every person selling, offering or displaying for sale at retail, any package of cigarettes, shall affix the stamps to each package of cigarettes so sold, offered or displayed for sale. The stamps so affixed shall evidence the payment of the tax. The stamps shall be canceled as soon as they are affixed to the package.

(c) The affixing of stamps, as provided for in this section, shall also include the affixing of tax meter stamps upon packages of cigarettes. The city clerk shall adopt rules and regulations relating to the imprinting of such tax meter stamps as will result in payment of the proper tax.