{"data":{"id":"us-mo/mo.-rev.-stat.-94.500","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 94.500","heading":"Short title and definitions.","body":"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:\n(1) \"City\" shall mean any incorporated city, town or village in the state of Missouri;\n(2) \"Director of revenue\" shall mean the director of revenue of the state of Missouri;\n(3) \"Person\" means an individual, corporation, partnership or other entity.","path":["Title VII - CITIES, TOWNS AND VILLAGES","Chapter 94 - Taxation in Other Cities"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=94.500","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"008eca3bd2d82832d7f71f65d0769c4d766972acf8c9005794ebca9aaafbbdab","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-94.413","next":"us-mo/mo.-rev.-stat.-94.510"},"notice":"GroundRules: Original legal text. Not legal advice."}