COLUMBIA — A half-cent sales tax on retail sold on the Boone County Fairgrounds was approved by the Boone County Commission Tuesday morning.
The tax is a regional recreation district tax that will be imposed on the fairgrounds on all retail sales year-round. It will go into effect in October, said Karen Miller, Boone County District I Commissioner.
Skip Elkin, Boone County District II Commissioner, said the tax was passed in order to maintain the grounds.
“We want a dedicated revenue source for the maintenance and upkeep and for recreational purposes,” he said. “This is a designated revenue source, so we don’t have to use county general revenue to help maintain the facility.”
The tax is governed by state statute, Elkin said.
“We can’t take the proceeds from the recreational tax and use it to pave the sidewalk around the county courthouse or buy a new sheriff’s car or anything like that,” he said. “The law is specific. It has to be used within the recreational district for maintenance and upkeep of the facility.”
George Harris, general manager of the Boone County Fairgrounds, said it's difficult to estimate how much the tax revenue will amount to.
"I don't know of anyone who can anticipate how much this will bring in, but it should be a sizable amount," he said.