September 26, 2006
Subject: LEGISLATIVE PACKAGE – Referendum Meal Tax
ProvisionDear Mayor and Members of City Council
This is VBTA’s second communication on this subject. VBTA’s bottom-line-upfront (BLUF) remains – vote in favor of the legislative package recommendation to require approval by voter referendum to increase the meal tax beyond the current rate of 5.5 cents. If you are feeling bold and truly progressive, adding the provision to allow voters to decrease the meal tax by referendum is strongly encouraged.
Building on VBTA’s prior analysis is the added dimension of looking at the subject provision from a governance perspective in a constitutional republic with a federal structure. The paragraphs to follow provide the former reference for your additional consideration in coming to a decision to honor this nation’s political creed and the hard work of Beach families.
It is natural for any entity to maximize its freedom of action and access to resources, even at the expense of others. Without constraints and competition, entities will self-destruct in time. The federalist structure of our constitutional republic reflects the genius of founding fathers in creating a governance structure that simulates the self-governing principles of nature in giving birth to a truly revolutionary political creed – consent of the govern based on natural rights
(personal liberties granted by our Creator independent of government with government created by consent of the govern to preserve our Creator granted liberties and to secure our property acquired by the fruits of our labor [think Declaration of Independence and the U.S. Constitution]).
Local governments do not have constitutional government status. Their existence is a product of a covenant between the Commonwealth of Virginia as a constitutional body, and the people of a given locality as codified in a municipal charter as ratified by the voters. Therefore, the City Council of Virginia Beach and its governing structure is a product of Virginia Beach residents’ relationship with the state. The city’s charter belongs to the voters in its direct relationship with the Commonwealth. The city charter purpose is to define the limited powers and authorities that City Council and its subordinate authorities can exercise over the residents of Virginia Beach.
The city’s charter is subject to oversight both by the voters, the General Assembly, the Governor, and the courts. Our founding fathers recognized that the power to tax is the power to destroy the very personal liberties and property rights for which our republic was established. Virginia Beach residents as partners to their covenant with the Commonwealth, have petitioned for a check and balance on City Council’s ability to increase the meal tax beyond the current authorized rate of 5.5 cents. In national rankings, Virginia Beach has the third highest meal tax in United States.*
City Council would be wise to honor our political heritage and political wisdom of self-limiting government by endorsing the subject limitation on its power to tax. City Council would be wise to reflect on the message it is sending to the General Assembly and the consequences of that message in the future. City Council is not a co-equal with the public in its relationship to the General Assembly.
VBTA strongly recommends City Council take a page from the likes of Patrick Henry, James Madison, James Monroe, George Washington, and Thomas Jefferson who favored citizen checks on the otherwise insatiable appetite of government for the fruits of a family’s labor.
City Council knows the right thing to do is to vote in favor of the subject provision. The only question remains is what will a city council majority do? Make us proud of City Council and do the right thing.
John D. Moss - Chairman
Virginia Beach Taxpayer Alliance
