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2012 Missouri Revised Statutes
TITLE VII CITIES, TOWNS AND VILLAGES
Chapter 94 Taxation in Other Cities
Section 94.500 Short title and definitions.
Universal Citation:
MO Rev Stat § 94.500 (2012)
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Short title and definitions.
94.500. Sections 94.500 to 94.550 are known and may be cited as the "City Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:
(1) "City" shall mean any incorporated city, town or village in the state of Missouri;
(2) "Director of revenue" shall mean the director of revenue of the state of Missouri;
(3) "Person" means an individual, corporation, partnership or other entity.
(L. 1969 p. 166 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)
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