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.”
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