Commonwealth Closes The Seafood Connection at Chenoweth Square for Unpaid Taxes UPDATE

The Seafood Connection at 3941 Chenoweth Sq. has been closed "by order of the Franklin Circuit Court for nonpayment of taxes owed the Commonwealth of Kentucky," according to a sign on the restaurant's front door. The sign has been up at the Chenoweth Square restaurant since at least Aug. 8. according to a tip sent to Eater.

The Seafood Connection is also the site of one of SuperChef's Breakfast's locations. SuperChef's website, Facebook page and Twitter account make no mention of the closure or other plans.

Update 5:18 p.m.: Land Locked Seafood Company, The Seafood Connection's corporate entity, owes the state $37,039.68 in sales tax withholding and corporate taxes according to Pamela Trautner, director of communication for Kentucky's Finance and Administration Cabinet. The state issued a lien against the company on May 10, 2012 and filed suit in April 2013. The Jefferson County Sheriff closed The Seafood Connection on July 29, according to Trautner,

A call to The Seafood Connection went straight to voice mail, where a message was left; SuperChef's Breakfast's website gave the same phone number. This article will be updated should they respond.

Seafood Connection, which opened in 1999, is the second local restaurant the state closed this month for nonpayment of taxes; on Aug. 6 the Department of Revenue shuttered Baxter's Station.

The Seafood Connection's Facebook page was last updated on July 25 (an advertisement for an $9.99 Oyster Po Boy).

In its entirety, the sign posted on the inside of the front door reads:

This business has been closed by order of the Franklin Circuit Court for nonpayment of taxes owed the Commonwealth of Kentucky. This action has been taken pursuant to KRS 135.050. Any person who attempts to tamper or interfere with this property will be prosecuted to the fullest extent of the law.

According to Justia.com, an organization whose "mission is to advance the availability of legal resources for the benefit of society," KRS 135.050 governs "Action by Department of Revenue to ascertain and collect taxes":

135.050 Action by Department of Revenue to ascertain and collect taxes -- Injunction -- Attachment and garnishment.
(1) The commissioner of revenue shall prosecute diligently the collection of all license fees, omitted license, inheritance, estate, income, excise or franchise taxes, judgments or other moneys, claims or demands due the state from any person.
(2) The Department of Revenue may institute legal proceedings to ascertain the amount of tax due under any statute imposing a license, excise or income tax in favor of the state, and to enforce the collection of the amount due and the penalties and interest thereon, and, in the case of a license or excise tax, to enjoin the operation of the business of the delinquent until the tax is paid.
(3) The Department of Revenue may, at or after the commencement of an action under subsection (2) of this section to collect the amount of license, excise or income tax due and the penalties and interest thereon, have an attachment against the property of the person liable for the tax or a garnishment of his debtors, without the execution of a bond.

[Photo: Zach Everson]