July 15, 2007
AND RESTAURANT MEALS TAX ISSUE
1. There is no significant difference in the choices the citizens of a fourth class city and a second class city can make regarding the sale of alcohol, per the Kentucky Office of Alcohol Beverage Control.
2. State law does not require higher taxes in a second-class city, and there are no set pay-scales for fire, police, or city employees attached to city classification.
3. An additional 2% hotel room tax is available to a tourism bureau in a second-class city that is not available to a tourism bureau in a fourth class city.
4. Elizabethtown has had the population of a second-class city (over 20,000 per the guidelines provided by Section 156 of the Kentucky Constitution) since 1997. Elizabethtown’s current population is 24,947 per Elizabethtown City Hall.
5. City officials have so far refused to change the city’s classification from fourth-class to second-class as needed to comply with Section 156 of the Kentucky Constitution.
6. A Restaurant Meals Tax is only authorized for fourth and fifth class cities (populations less than 8,000) by Kentucky Revised Statute 91A.400.
7. All Kentucky elected officials, including locally elected officials, take an oath of office to uphold the Kentucky State Constitution and Kentucky Law.
On April 23, 2007 Mayor David Willmoth, Jr. and Councilmen Tony Bishop, Marty Fulkerson, and Kenny Lewis imposed a Restaurant Meals Tax that ignores Kentucky Constitution Section 156 and KRS 91A.400. Lawful respect requires them to correct their mistake by taking the steps provided in KRS 81.032 to reclassify the city in constitutional compliance.
RESPECT State Law.*REPEAL the Tax.*RECLASSIFY Elizabethtown.