State Codes and Statutes
Statutes > Missouri > T07 > C094 > 94_500Short title and definitions.
94.500. Sections 94.500 to 94.550 are known and may becited as the "City Sales Tax Act", and the following words shallhave the following meanings unless a different meaning clearlyappears from the context:
(1) "City" shall mean any incorporated city, town orvillage in the state of Missouri;
(2) "Director of revenue" shall mean the director ofrevenue of the state of Missouri;
(3) "Person" means an individual, corporation, partnershipor other entity.
(L. 1969 p. 166 § 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)
