The Kentucky Court of Appeals reversed the circuit court’s ruling that a statute is unconstitutionally arbitrary. The court concluded that KRS 91A.400, which allows only cities classified as fourth or fifth class as of Jan. 1, 2014, to enact a restaurant tax, has a rational basis and does not violate the Kentucky Constitution. The court rejected the City of Hazard’s argument that it was unfairly excluded due to a decades-old misclassification, finding that both the legislature and Hazard had failed to correct the error for many years. The court determined that the judiciary lacks the constitutional authority to reclassify cities ...