Commonwealth Closes Baxter Station for Unpaid Taxes; Manager Says It Will Reopen

Baxter Station 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. A handwritten note taped next to the official orange notice appears to contain an explanation: "Space Sales Taxes—Paying Today."

UPDATE 3:34 p.m. The taxes in question are for $17,500 and date back to 2008. Penalties, interest and fees bring the total owed to $58,591.20, according to a copy of the action. Download a .pdf of the state's action here or view it at the end of this post.

"That should be taken care of this afternoon," said Baxter Station's general manger part-time manager and server Patty SchnatterMcCormack. "One thing leads to another."

"It should be open as normal this afternoon," McCormack said.

UPDATE 8:53 p.m., According to McCormack via Facebook, "Restaurant is closed per the state order and will be opened when the matter is cleared. And I have spoken with andrew and he has put in three calls to the revenue commission today with no answer."

Eater learned of the closure via an anonymous comment, "It looks like two Jefferson County Sheriffs and a locksmith shut the place down today around 11:30am."

Today marks the second time a government body has closed Baxter Station in the past few weeks. In July, the Louisville Metro Department of Public Health & Wellness shuttered it for three days after the 22-year-old Payne Street restaurant received three straight C inspection grades. It currently displays a B (89) in its window.

At 2:36 p.m., the mobile-phone voice-mail account for owner Andrew Hutto was full and not accepting new messages (a text requesting a call back was sent at that time though). McCormack also said she'd forward Eater's request to speak with Hutto to him. This article will be updated should he respond.

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.Editor's note: Originally this article was published with the headline, "Commonwealth Closes Baxter Station for Unpaid Taxes; GM Says It Will Reopen Today." Later, GM was changed to Manager as McCormack is a part-time manager and server. And "will" was changed to "should," which more accurately reflects McCormack's comments. At 8:56 p.m., it was again changed, this time to "Commonwealth Closes Baxter Station for Unpaid Taxes; Manager Says It Will Reopen" to reflect that the reopening will not be tonight.
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