Today, SF Mayor Ed Lee joined with his political rival to announce a grand compromise for overhauling San Francisco’s business tax that will result in a single measure going before voters in November. If approved, the ballot measure will change how the city levies its often-criticized business tax, which brought in $410 million last year and… Read More
Posts Categorized In: General Business
If You Fire an Employee for Wrongdoing, Can You Successfully Challenge His Claim for Unemployment Benefits?
Whether a fired employee is eligible for unemployment in California depends on whether the employee’s conduct constituted “misconduct” within the meaning of Section 1256 of the California Unemployment Insurance Code. If the wrongful conduct rose to the level of “misconduct,” then the employer may be successful in challenging the employee’s right to unemployment benefits. But… Read More
U.S. Supreme Court Upholds Patient Protection and Affordable Care Act
The U.S. Supreme Court today upheld the Patient Protection and Affordable Care Act. By a vote of 5-4, the Court ruled that the part of the law that requires everyone to buy health insurance or pay a fine – the so-called “individual mandate” – is constitutional because it amounts to a tax, which Congress has… Read More
IRS Announces Guidance on Withholding of Tips
The IRS today released Internal Revenue Bulletin 2012-26 providing guidance on how taxes are imposed on tips under the Federal Insurance Contributions Act (FICA). The bulletin is in question-and-answer format and includes an explanation of both the employer’s and employee’s obligations. The bulletin also addresses the following issues: — The difference between a tip and… Read More
U.S. Department of Homeland Security to Grant Work Permits to Undocumented Individuals
The U.S. Department of Homeland Security (DHS) announced that, beginning sometime in the next 60 days, certain undocumented individuals who have continuously resided in the United States for at least 5 years will be eligible for “deferred action” from deportation and will be given work permits for 2 years. In addition, the individuals’ status and… Read More
Employee’s Refusal to Sign Discipline Form is “Misconduct” Warranting a Denial of Unemployment Insurance Benefits
When you present an employee with a performance review or disciplinary action form and ask that employee to sign it, his refusal constitutes “insubordination.” That is, by itself, grounds for firing the employee. But, is it also “misconduct” within the meaning of Section 1256 of the Unemployment Insurance Code such that you can also challenge… Read More
SF Mayor Ed Lee Presents New Business Tax Proposal
For the past several months, the S.F. Controller’s Office has been working with the S.F. Treasurer’s Office, the City Attorney’s Office, and local businesses on a redesign of the City’s business tax system. The current business tax system levies taxes based on a business’ total payroll, and many believe that such a payroll tax penalizes… Read More
Navigating Defamation Issues in Social Media
Many businesses are frustrated about what they believe are false and defamatory statements about their products/services on Yelp, Twitter, Facebook, Amazon customer reviews, and other social media. That frustration often intensifies when the business learns that, due to the federal law known as the Communications Decency Act, the business cannot sue the blog or ISP… Read More
San Francisco’s New Mobile Food Truck Law
On March 7, 2011, the City & County of San Francisco begins its new Mobile Food Facilities Program (MFFP). The MFFP, which is administered by the San Francisco Department of Public Works (DPW), is designed to make it faster, easier, and far less expensive for operators of food trucks and other “mobile food facilities” to… Read More
Recording Customers’ Zip Codes Violates California’s Song-Beverly Credit Card Act
On February 10, 2011, the California Supreme Court ruled in Pineda v. Williams-Sonoma Stores, Inc., S178241, that a customer’s ZIP code is “personal identification information” under California’s Song-Beverly Credit Card Act[1] of 1971. Therefore, retailers in California cannot ask a customer to provide a ZIP code at purchase without violating California law. The Court’s Ruling… Read More
