Missouri § 94.500 Short title and definitions.

Missouri Statutes

§ 94.500 — Short title and definitions.

Missouri § 94.500

Title VIICITIES, TOWNS AND VILLAGES

Ch. 94Taxation in Other Cities

This text of Missouri § 94.500 (Short title and definitions.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 94.500 (2026).

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.

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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.