Title VII CITIES, TOWNS AND VILLAGES Chapter 94 • Effective - 28 Aug 1991 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)
Missouri Legal Code