Have you seen the Denver restaurant scene? Me neither. It’s dead and gone.

In a one-year period, the number of restaurants in Denver declined by 183. Of all the restaurant closures in Colorado last year, 82% were in Denver – a place that has only about 12% of the population of Colorado.

Average profits at the few surviving Denver restaurants are only 3-5%. Anyone who dines out knows that this isn’t because prices are down. It’s because costs are up. Restaurant wages in Denver are up 89% since 2019.

The main reason is Denver’s minimum wage of $18.81/hour for ordinary workers and $15.79 for tipped workers. For comparison, in New York City the minimum wage for both is $16.50.

That’s right, the minimum wage for ordinary workers in Denver such as kitchen staff is much higher than in New York City, and for tipped workers such as servers it’s almost as high. For both, it’s higher in Denver than in Aspen.

The mayor has a solution for the unprofitability and resulting demise of Denver restaurants. His solution is . . [drum roll] . . . to slap an extra tax on your tab to make dining out even more expensive.

He proposes tacking a 20% surcharge onto every restaurant tab. The proceeds, he says, would be distributed not to the restaurant owners, but to the non-tipped restaurant staff – the kitchen workers who already enjoy a 20% higher minimum wage than the tipped staff. He says the system that has ruled restaurants forever, where servers who are tipped for good service often take home more money than kitchen staff who are not, is “inequitable.”

That’s not what the market says. The market says the tipped servers have a combination of people skills, hard work, charm, and the ability to remember the orders of half a dozen patrons at once, that makes them very valuable. In other words, they merit more money for their work because their work has more merit.

But what does the market know in comparison to the mayor of Denver? You see, we can’t let merit as defined by the market get in the way of “equity” as defined by the mayor.

As is usually the case with socialist redistribution schemes, there’s a sneaky something in this for the government, too. The 20% surcharge would be “topline” and so the city and state sales tax of 8.81% would apply to it.

That’s right, the city would tax their own surcharge – they would tax their own tax. The total surcharge would thus amount to 20% plus 8.81% of 20%, for a total of almost 22%.

Unsurprisingly, the Colorado Restaurant Association is not thrilled about the mayor’s proposal, to put it mildly.

“It’s government policy that is causing the problem in the first place,” said one member of the Association. “Basic economics tells you that when you want to encourage sales, you lower prices — not add 20% more plus tax to everyone’s costs,” said another. “This won’t fill restaurants any more than raising rents would fill empty office buildings,” said a third.

The remark about empty office buildings in Denver hits another nerve, which I’ll save for another column.

The mayor is on quite a roll. Last year, he spent zillions of dollars of Denver taxpayer money on two pet projects: Attracting more illegal immigrants and attracting more vagrants. He succeeded in both.

Along the way, he taunted the federal immigration authorities. He said after the election that he was willing to get himself arrested and sentenced to prison for interfering with their enforcement of the nation’s laws. He boasted that his little insurrection might put him on the wrong side of the law, but the right “side of history.”

Sounds a little like another Democrat from another era, Bull Connor.

The response of the Feds was along the lines of “Make my Day.”

The mayor’s vanity projects don’t come cheap, and money is scarce, especially as the mayor risks losing federal grants. After spending millions on vagrants and illegals, Denver lacks money to pay for basic services such as parks and libraries.

But the mayor has a solution to that problem too. He proposes to borrow money.

Notice the shell game here. The mayor took ordinary city funds that would ordinarily be spent on ordinary city services, redirects them to spend on illegals and vagrants instead, and then seeks to borrow money to replace those ordinary funds in order to fund the ordinary city services.

Does he imagine that we’re unable to see that the economic reality is that he’s borrowing money to pay for the illegals and vagrants?

The mayor didn’t say how much he wants to borrow, as he doesn’t want to lock himself into an amount that he’ll then exceed. It’s like the Left’s reply when you ask them to put a number on the “fair share” that people who have more money than they do should pay in taxes. Their number is “more.”

I don’t usually resort to name-calling. It’s a primitive form of debate, it’s not very persuasive, and it’s not very enjoyable. The most important Latin I learned as a lawyer was res ipsa loquitur.

But I’ll make an exception here. The mayor of Denver is a nut job.