SESSION OF 2000



SUPPLEMENTAL NOTE ON SENATE BILL NO. 116



As Amended by House Committee of the Whole





Brief (1)



SB 116, as amended by the House Committee of the Whole through March 29, would amend the Kansas and Missouri Metropolitan Culture District Compact to redefine cultural activities to include sports which "contribute or enhance the aesthetic, artistic, historical, intellectual or social development or appreciation of members of the general public."



Language would be added to the compact, however, which would prohibit revenues from a future sales tax which has been adopted by voters from being used exclusively for sports or sports facilities. An additional requirement would stipulate that if any portion of the tax is dedicated to sports or sports facilities, at least 10 percent of such amount would have to be used to provide grants to community homeless shelters.



New language further would effectively require that exactly 50 percent of the revenue produced from within the district from a new tax be provided for cultural funding in EACH state.



Another section specifies that no election for a new sales tax could be held prior to 2002.



No preference based upon residence for admittance to any cultural facility receiving tax proceeds would be allowed under another restriction.



One clause relating to "equal access to funds within the Metropolitan Culture District" would require that 50 percent of the net tax revenues derived from Missouri riverboat gaming activities be made available to the State of Kansas.



Finally, the composition of the Metropolitan Culture Commission would be changed to add two members of the consolidated Wyandotte County and Kansas City, Kansas governing body, who would be appointed pursuant to a majority vote of such governing body.





Background



The Metropolitan Culture District Compact authorizes local sales taxes of up to 0.25 percent in Johnson County, Kansas, Jackson County, Missouri, and other counties in both states within 60 miles of those two jurisdictions. A tax of 0.125 percent is currently being levied in Johnson County and in three Missouri counties (Jackson, Clay, and Platte). Conferees said that tax is expected to sunset in March of 2002.



The compact is an interstate compact which has been ratified by Congress. Article VIII of the compact provides that amendments to the compact become effective only after identical legislative enactments in both states. Proponents of the bill said that identical language is under consideration by the Missouri Legislature.



The original bill would have provided a sales tax exemption for certain sales by or on behalf of the Kansas Academy of Science. The House Committee struck the original provisions and inserted the substance of HB 2680 relating to the proposed amendments to the bi-state compact. The 50 percent funding requirement, however, was not included in HB 2680 as introduced and was a House Tax Committee amendment.



The provisions relating to a portion of the revenues being earmarked under certain circumstances for homeless shelters; the prohibition against admission preferences based on residence; and making Missouri riverboat gaming revenues available to Kansas were House Committee of the Whole amendments on March 29.



A subsequent House Committee of the Whole motion on that date to recommend the bill favorably for passage did not prevail.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html