94.500. Short title and definitions. - Missouri Statutes

Short 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)