shall be prepared, adopted and published as provided by
law for other political subdivisions of the party states. No
budget shall be adopted by the commission until it has
been submitted to and reviewed by the governing bodies
of the counties comprising the district and the governing
body of each city represented on the commission.
‘‘(c) The commission shall keep accurate accounts of
all receipts and disbursements. The receipts and disburse-
ments of the commission shall be audited yearly by a cer-
tified or licensed public accountant and the report of the
audit shall be included in and become a part of the annual
report of the commission.
‘‘(d) The accounts of the commission shall be open
at any reasonable time for inspection by duly authorized
representatives of the compacting states, the counties
comprising the district, the cities that appoint a commis-
sioner, and other persons authorized by the commission.
‘‘ARTICLE VIII. ENTRY INTO FORCE
‘‘(a) This compact shall enter into force and become
effective and binding upon the states of Kansas and Mis-
souri when it has been entered into law by the legislatures
of the respective states.
‘‘(b) Amendments to the compact shall become effec-
tive upon enactment by the legislatures of the respective
states.
‘‘ARTICLE IX. TERMINATION
‘‘This compact shall continue in force and remain
binding upon a party state until its legislature shall have
enacted a statute repealing the same and providing for
the sending of formal written notice of enactment of such
statute to the legislature of the other party state. Upon
enactment of such a statute by the legislature of either
party state, the sending of notice thereof to the other
party state, and payment of any obligations which the
metropolitan culture district commission may have in-
curred prior to the effective date of such statute, includ-
ing, but not limited to, the retirement of any outstanding
bonded indebtedness of the district, the agreement of the
party states embodied in the compact shall be deemed fully
executed, the compact shall be null and void and of no
further force or effect, the metropolitan culture district
shall be dissolved, and the metropolitan culture district
commission shall be abolished.
‘‘ARTICLE X. CONSTRUCTION AND
SEVERABILITY
‘‘The provisions of this compact shall be liberally con-
strued and shall be severable. If any phrase, clause, sen-
tence or provision of this compact is declared to be con-
trary to the constitution of either of the party states or
of the United States or the applicability thereof to any
government, agency, person or circumstance is held in-
valid, the validity of the remainder of this compact and
the applicability thereof to any government, agency, per-
son or circumstance shall not be affected thereby. If this
compact shall be held contrary to the constitution of either
of the states party thereto, the compact shall thereby be
nullified and voided and of no further force or effect.
‘‘(a) The board of county commissioners of any coun-
ty which has been authorized by a majority of the electors
of the county to create or to become a part of the metro-
politan culture district and to levy and collect a tax for
the purpose of contributing to the financial support of the
district shall adopt a resolution imposing a countywide re-
tailers’ sales tax and pledging the revenues received there-
from for such purpose. The rate of such tax shall be fixed
in an amount of not more than .25%. Any county levying
a retailers’ sales tax under authority of this section is
hereby prohibited from administering or collecting such
tax locally, but shall utilize the services of the state de-
partment of revenue to administer, enforce and collect
such tax. The sales tax shall be administered, enforced and
collected in the same manner and by the same procedure
as other countywide retailers’ sales taxes are levied and
collected and shall be in addition to any other sales tax
authorized by law. Upon receipt of a certified copy of a
resolution authorizing the levy of a countywide retailers’
sales tax pursuant to this section, the state director of tax-
ation shall cause such tax to be collected within and out-
side the boundaries of such county at the same time and
in the same manner provided for the collection of the state
retailers’ sales tax. All moneys collected by the director
of taxation under the provisions of this section shall be
credited to the metropolitan culture district retailers’ sales
tax fund which fund is hereby established in the state
treasury. Any refund due on any countywide retailers’
sales tax collected pursuant to this section shall be paid
out of the sales tax refund fund and reimbursed by the
director of taxation from retailers’ sales tax revenue col-
lected pursuant to this section. All countywide retailers’
sales tax revenue collected within any county pursuant to
this section shall be remitted at least quarterly by the
state treasurer, on instruction from the director of tax-
ation, to the treasurer of such county.
‘‘(b) All revenue received by any county treasurer
from a countywide retailers’ sales tax imposed pursuant
to this section shall be appropriated by the county to the
metropolitan culture district commission within 60 days
of receipt of the funds by the county for expenditure by
the commission pursuant to and in accordance with the
provisions of the Kansas and Missouri metropolitan cul-
ture district compact. If any such revenue remains upon
nullification and voidance of the Kansas and Missouri
metropolitan culture district compact, the county treas-
urer shall deposit such revenue to the credit of the general
fund of the county.
‘‘(c) Any countywide retailers’ sales tax imposed pur-
suant to this section shall expire upon the date of actual
withdrawal of the county from the metropolitan culture
district or at any time the Kansas and Missouri metropoli-
tan culture district compact becomes null and void and
of no further force or effect. If any moneys remain in the
metropolitan culture district retailers’ sales tax fund upon
nullification and voidance of the Kansas and Missouri
metropolitan culture district compact, the state treasurer
shall transfer such moneys to the county and city retailers’
sales tax fund to be apportioned and remitted at the same
time and in the same manner as other countywide retail-
ers’ sales tax revenues are apportioned and remitted.’’.
SEC. 2. RESERVATION OF RIGHTS.
The Congress expressly deserves the right to alter,
amend, or repeal this Act.
House Calendar No. 264
106TH CONGRESS
2D SESSION
H. R. 4700
[Report No. 106–769]
A BILL
To grant the consent of the Congress to the Kansas
and Missouri Metropolitan Culture District Com-
pact.
JULY 20, 2000
Referred to the House Calendar and ordered to be
printed