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;

Terms Used In Missouri Laws 94.500

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020

(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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