Mo. Rev. Stat. § 94.500
Short title and definitions
Missouri · Revised Statutes of Missouri Chapter 94 — Taxation in Other Cities · Status: effective · Effective 1991-08-28
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- Citation
- Mo. Rev. Stat. § 94.500, Short title and definitions, Missouri, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1797686
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Full text
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.