For the third year in a row, the town of Springdale is experiencing a

For the third year in a row, the town of Springdale is experiencing a shortfall in its school budget. The town council has proposed raising the funds to meet this year's needs by increasing the meals tax charged by local restaurants from 5 to 7.5 percent. While it is certainly necessary to raise additional funding for Springdale's schools, the town council's current plan is ill-advised. A significant percentage of Springdale's restaurant clientele are tourists, who will derive no benefits from improved schools in Springdale.

Which of the following, if true, would cast the most doubt on the effectiveness of the town council's plan to address the Springdale school budget shortfall by raising the local meals tax?

A. According to the town's bylaws, any proposed tax increase must be put through a public vote during a general election, which could delay the implementation of the new tax by several months.

B. To ensure compliance with the new rate, the town will have to employ additional auditors to review restaurants' quarterly tax filings.

C. Managers of local chain and franchise restaurants cannot revise menu prices without permission from their parent companies.

D. The last time the meals tax was raised in Springdale, restaurants reported a 15 percent decrease in revenues during the first year following the increase, while those in neighboring towns experienced increases as much as 25 percent.

E. The Springdale Merchant's association, to which most local restaurant owners belong, is strongly opposed to the increase.