Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 94.500: Short title and definitions.

Where this section sits in the code

Title VII - CITIES, TOWNS AND VILLAGES
Chapter 94 - Taxation in Other Cities

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.

Collected 2026-09-03T22:23:25Z. Source file · JSON

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