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. (1) "City" shall mean any incorporated city, town or village in the state of Missouri;
2. (2) "Director of revenue" shall mean the director of revenue of the state of Missouri;
3. (3) "Person" means an individual, corporation, partnership or other entity.

(L. 1969 p. 166 § 1, A.L. 1977 H.B. 165, A.L. 1991 H.B. 29)