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 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…
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…
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…
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…
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…
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…
On September 25, 2010, California Governor Arnold Schwarzenegger signed SB 602, known as the “California Food Handler Card Law.” [i] This new law requires all “food handlers” in the State to have a food handler card on or before July 1, 2011. The law was designed to reduce…
On March 23, 2010, the Federal Reserve Board of Governors issued their final regulations implementing the gift card provisions of the Credit Card Accountability Responsibility and Disclosure Act of 2009 (the “CARD Act”).[i] California hotels, restaurants, and other retailers, who are already complying with California’s gift card law[ii],…