67.500.  Short title — definitions. — Sections 67.500 to 67.545 are known and may be cited as the "County Sales Tax Act", and the following words shall have the following meanings unless a different meaning clearly appears from the context:

  (1)  "County" shall mean all areas of all counties within the state of Missouri except cities not within a county and first class counties adjoining such cities;

  (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;

  (4)  "Sales tax revenue collected" shall mean the amount of sales tax revenue received by a county during the first six calendar months of any year multiplied by two;

  (5)  "Total property tax levy" shall include all those ad valorem taxes which counties have the authority to levy on all classes of property, except those ad valorem taxes originally requiring voter approval and those taxes levied to retire indebtedness, plus an allowance for ad valorem taxes which will be billed but not collected in that calendar year.  The individual tax rates of these ad valorem taxes shall not exceed the amounts allowed to be levied without voter approval by the constitution and laws of this state unless the voters have approved that rate of levy.