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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.
Cite this article: FindLaw.com - Missouri Revised Statutes Title VII. Cities, Towns and Villages § 94.500. Short title and definitions - last updated January 01, 2018 | https://codes.findlaw.com/mo/title-vii-cities-towns-and-villages/mo-rev-st-94-500.html
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