2018 Missouri Laws 94.500 – Short title and definitions
Current as of: 2018 | Check for updates
|
Other versions
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.