For the second time in four months Booneville’s one percent sales tax topped $60,000.

Because February receipts were fueled by December’s Christmas shopping — vendors remit taxes to the Department of Finance and Administration the month after collecting them and the second month after collection, State Treasurer Dennis Milligan returns them to the collecting municipalities — those receipts are typically the highest of the year.

May collections are traditionally strong, but the $61,187.01 receipt left city officials puzzled though pleased.

March did not appear to be out of the ordinary, other than that the calendar allowed for five Fridays and Saturdays. The last time that occurred was also in December which led to a receipt of almost $65,000. However, prior to December the last time, in September of 2017, collections were not significantly higher.

May’s collection was an increase of 15.5 percent over April and was 11.3 percent higher than the same month in 2017.

Through five months the tax has garnered just under $284,000 and is 7.1 percent ahead of the first five months of 2017.

In 2017 the tax raised more than $640,000, which was up slightly, 2.6 percent, from 2016.

Booneville’s sales tax was renewed for a fifth five-year term in 2015 with the following funding formula:

• Street Department, 5 percent;

• Police Department, 22 percent;

• Fire Department, 10 percent;

• Area Agency/Senior Center, 10 percent;

• Airport, 7 percent;

• Parks, 5 percent;

• City Improvements, 30 percent;

• Animal Control, 5 percent;

• Cemetery, 2 percent; and

• BDC/Chamber, 4 percent.

A second one percent perpetual tax collected in the city is dedicated to the operation of Booneville Community Hospital and, less 25 percent reserved for building purposes, is turned over to Mercy Hospital.

Mercy assumed operation of the hospital on Jan. 1, 2014.