Today as I drove down Dixie Highway through Elizabethtown I noticed nearly
all of the "Ax The Food Tax" signs were gone.
Does anybody know why? Surely proponents of the food tax wouldn't be
sneaking around and stealing them, or would they?
The Citizens of Elizabethtown, Ky. will be paying a 2 percent tax on their food
when they go out to eat. They have their elected officials to thank for that.
Mayor David Willmoth, Jr., Tim Walker, Marty Fulkerson, Willie Wood, Ron Thomas,
Kenny Lewis and Tony Bishop.
Leaders in both political parties remained silent on the issue, their deafening
silence reminded me of two bible verses: Revelation 3:15-16 (King James Version)
15 I know thy works, that thou art neither cold nor hot: I
would thou wert cold or hot.
16 So then because thou art lukewarm, and neither cold nor
hot, I will spue thee out of my mouth.
I feel silence on this issue by elected officials and those with political power was
their way to support a tax levied on the Citizens of Elizabethtown, Ky. without
saying a word. The Silent Democrats:
Joe Prather, the guy that got his ass kicked by Ron Lewis, in
1994, wields immense political power in Hardin County remained silent. It
amazes me how a guy that got his ass kicked by a light weight like Ron Lewis
can still have political power. Could it be the money?
Jimmie Lee State Representative for the 25th Legislative
District A Commissioner: Garry King .
District C Commissioner: Bill Hay.
District B Commissioner: Bill Brandenburg.
The Silent Republicans:
Hardin County Judge/Executive Harry L. Berry.
Elizabeth Tori Senate District 10.
Tim Moore State Representative District 26.
The above listed politicians and ex politicians had their chance to speak out
against a tax increase and didn't. I therefore feel one could reasonably
concluded they will never be able to say, with
any honesty they are against raising taxes!!!!!!
ELIZABETHTOWN MIS-CLASSIFICATION 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.
Hillbilly Report Glendale, Kentucky http://www.hillbillyreport.com/ June 15, 2007 Mark Twain is reported to have said that "when the end of the world comes I want to be in Kentucky, because there it will come 20 years later." Mark Twain was almost right. I suggest that since Elizabethtown has had a population larger than the state constitution prescribes for a fourth-class city for 50 years (since 1957) the world might come to an end 50 years later in Elizabethtown, Kentucky. That should be good news for the 4th class city Restaurant Tax proponents. This will allow them to collect a 4th class city Restaurant Tax, in a 2nd class city, fifty years after the end of the world.
Hillbilly Report Glendale, Kentucky http://www.hillbillyreport.com/ June 15, 2007 Elizabethtown, Kentucky The Citizens Committee for Better City Government has again petitioned Mayor David Willmoth, Jr. and city councilmen Bishop, Fulkerson, Lewis, Thomas, Walker, and Wood to reclassify Elizabethtown as a second-class city in accordance with its population, the Kentucky Constitution, and Kentucky Revised Statutes.
In a letter to the mayor and council members, Chairman Steve Atcher points out that Elizabethtown was first designated a fourth-class city 91 years ago. Atcher goes on to note that Elizabethtown has had a population larger than the state constitution prescribes for a fourth-class city for 50 years (since 1957).
The letter also points out other local governments have changed with the times, citing Hardin County’s evolution from a magistrate form of government to a commissioner form of government, and neighboring Radcliff having reclassified as a second class city in accordance with its population in 1974.
Atcher says fourth-class cities in Kentucky have an average population of 5,170 (five-thousand one hundred and seventy), while Elizabethtown had a population of 22,542 in the 2000 Census, and has approximately 24,000 now, according to the City’s web site. Kentucky cities with populations of 20,000-99,999 are designated second-class cities by Section 156 of the state Constitution.
Atcher calls Elizabethtown’s claim of fourth class city status “grossly inaccurate”, and asks for councilmen with “courage, foresight, wisdom, leadership, and virtue” to “lead Elizabethtown into the 21st Century where it belongs”, by introducing a motion to reclassify Elizabethtown correctly as the “second-class city it has been now for ten years.”
Hillbilly Report Glendale, Kentucky June 9, 2007 http://www.hillbillyreport.com/ By Steve Atcher As chairman of the Citizens Committee for Better City Government I would like to explain to our citizens why we have petitioned Mayor David Willmoth Jr. and the City Council to “comply with KRS 81.032 by providing the City’s current population (22,542 in the 2000 Census) to the Kentucky General Assembly for classification as a Second Class City, in accordance with Section 156 of the Kentucky Constitution.” Because Elizabethtown has the population of a second class city, as defined by Section 156, we believe the restaurant tax passed in April, 2007 by Mayor Willmoth and councilmen Bishop, Fulkerson, and Lewis is invalid. Here’s why. KRS 91A.400 states that a restaurant tax may only be enacted by fourth and fifth-class cities. No provision of Kentucky law allows a second-class city to do so. Section 156 of the state constitution establishes population limits for each class of city. The statute states that a fourth class city has a population of 3,000-7,999. Likewise, a fifth class city has a population of 1,000 to 2,999. A second class city has a population of 20,000 -99,999. The 2000 Census figure demonstrates that Elizabethtown’s population has been that of a second class city for at least seven years. In fact, the city’s website says that Elizabethtown’s population is now “approximately 24,000.” That being so, we feel it is inappropriate for elected officials to enact a restaurant tax only intended for cities with populations of 1,000-7,999, by stubbornly clinging to an erroneous fourth class city status. KRS 81.032 provides a procedure for city government to report its population to the General Assembly and request proper classification. It says, “Prior to the reclassification of any incorporated area by the General Assembly, the legislative body of such area shall provide to the General Assembly by certified resolution the population data as required by subsections (2) and (3) of this section.” To date, our city’s legislative body has not used this procedure to report our second class status. Why not? We are what we are, and that is a community with the population of a second class city. If we are to obey our state’s tenets and rules, and not just pick and choose which ones to observe, how can Elizabethtown have a population of over 22,000 and enact an ordinance establishing a restaurant tax state law only authorizes for cities of 7,999 or less? At Monday June 4th’s City Council meeting, Mayor Willmoth acknowledged receipt of our petition and said it would be taken “under advisement.” We believe the decision should be a simple and easy one to make: Uphold the Kentucky Constitution by complying with Section 156; take the steps outlined by KRS 81.032 to reclassify Elizabethtown properly as a second class city; and rescind the restaurant tax that is in conflict with KRS 91A.400. We encourage our mayor and councilmen—good men all—to observe and follow the Kentucky Constitution and Kentucky Revised Statutes in this matter. We believe it is the least our citizens should expect from their elected leaders. Even more, it is the right thing to do. Steve Atcher is an Elizabethtown resident and chairman of the Citizens Committee for Better City Government.
Hillbilly Report Glendale, Kentucky June 2, 2007 A group of citizens entitled “The Citizens Committee for Better City Government” has petitioned Elizabethtown Mayor David Willmoth, Jr. and each member of the Elizabethtown City Council to “comply with KRS 81.032 by providing the city’s current population (22,542 in the 2000 Census) to the Kentucky General Assembly as a Second Class City, in accordance with Section 156 of the Kentucky Constitution.” Section 156 of the Kentucky Constitution provided for the following class population limits: Class Population First 100,000 or more Second 20,000 to 99,999 Third 8,000 to 19,999 Fourth 3,000 to 7,999 Fifth 1,000 to 2,999 Sixth 999 or less Committee spokesman Steve Atcher noted that “Elizabethtown’s population has been that of a Second Class City since at least the U. S. Census taken in the year 2000. The committee is only asking our Mayor and City Council to classify Elizabethtown properly, and in accordance with The Kentucky Constitution. Elizabethtown’s city government website says Elizabethtown has a ‘population of approximately 24,000’. One must question why city government has clung to a city classification intended for a city one-third the size of Elizabethtown for the last seven years. Elizabethtown has the distinction of being the largest city in Kentucky claiming to be a fourth-class city.” Atcher noted that “KRS 81.032 says that ‘Prior to the reclassification of any incorporated area by the General Assembly, the legislative body of such area shall provide to the General Assembly by certified resolution the population data as required by subsections (2) and (3) of this section’.” Atcher added that “Second class cities are not permitted to impose a restaurant tax. KRS 91A.400 says, in part, ‘In addition to the three percent (3%) transient room tax authorized by KRS 91A.390, the city legislative body in cities of the fourth and fifth classes may levy an additional restaurant tax not to exceed three percent (3%) of the retail sales by all restaurants doing business in the city’. Clearly, the restaurant tax, as envisioned by the Kentucky General Assembly, was intended for cities with populations of 1,000 to 7,999. It was not intended for a city with a population exceeding 22,000 like Elizabethtown.” Atcher says the committee contends that since the city is improperly classified as a fourth class city, “the restaurant tax recently passed by the city council is at the very least, improper. We encourage all Elizabethtown citizens to contact the mayor and each city councilman to request they take the required steps to: (1) classify Elizabethtown properly, and (2) rescind the restaurant tax, since its passage was based on an improper city classification.”