No, as it currently stands, server owners do not make money from boosts. While this can be slightly disheartening to hear, they will receive benefits from the boost itself.
For example, by purchasing a boost, their server is better on the whole. It will be faster, and the connection will be better. In addition to this, they will receive additional benefits from the boost too.
When you take into consideration that Nitro Boost is a paid for service, while Discord will make some profit from this, the server owners will not. If Discord were to pay server owners a small perfect age of the commission, their profits would be very low, which is likely why they do not do this.
Instead, the server owners gain the benefits from the boost. It is worth noting that it is not always the server owners who pay for this subscription.