PUBLIC LAW 103-390 —OCT. 22, 1994 108 STAT. 4093 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 collected 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 taxation, to the treasurer of such county. "(b) All revenue received by any county treasurer from a county- wide 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 culture district compact. If any such revenue remains upon nullification and voidance of the Kansas and Missouri metropolitan culture district compact, the county treasurer shall deposit such revenue to the credit of the general fund of the county. "(c) Any countywide retailers' sales tax imposed pursuant 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 metropolitan 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 count3rwide retailers' 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. Approved October 22, 1994. LEGISLATIVE HISTORY—H.R. 4896: HOUSE REPORTS: No. 103-774 (Comm. on the Judiciary). CONGRESSIONAL RECORD, Vol. 140 (1994): Oct. 3, considered and passed House. Oct. 8, considered and passed Senate. o
�
