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  94.500.  Short title and definitions. — 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)

< end of effective 28 Aug 1991 >

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