Spending Authorization Ready

As they rush to get to their Christmas vacation, Congress also appears set to pass the other half of the deal – an omnibus spending bill necessary to keep the government operating into the New Year.  With critical legislation such as the Omnibus Spending bill, Congress will often try to attach policy riders to piggy-back…

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More Precedent from Seattle

From the city that first hallucinated wisdom in a $15/hour minimum wage comes a new effort to help union recruitment as the City of Seattle City Council unanimously approved an ordinance extending collective bargaining rights to drivers from taxi and app-based transportation companies.  According to the National Labor Relations Act, certain independent contractors do not…

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Still Higher Minimum Wage Mandates

Since the $15/hour minimum wage mantra first rang out from Seattle, we have heard a fairly steady drumbeat advocating that communities set it as the new norm.  Over time, the effort has succeeded in a number of areas.  Just this week, Walmart, long a target for the $15/hour activists, announced that the company will be…

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California Fair Franchise Celebration

We remind you that the Coalition of Franchisee Associations (CFA) along with other supporters will celebrate the signing of the California Franchise Relations Act with a reception in Sacramento on January 6.  The event will be held at Cafeteria 15L from 5:30 – 7 PM.  If you would like to attend, contact Misty Chally, Coalition…

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Miscellaneous

According to the monthly MillerPulse report, QSR same store sales (including some DD units in the mix) were at their weakest point for the entire year in November.  The trend weakened versus October 2015 as well as the two year comp (combined two year November 2014 and November 2015 value), which often gives a more…

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Presidential Politics

America’s 30th President, Calvin Coolidge is famously quoted as having said “The business of America is business.”  A little over a decade earlier, our 26th President, Teddy Roosevelt opined that it is “our duty to see that the wage-worker, the small producer, the ordinary consumer, shall get their fair share of the benefit of business…

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Merry Christmas!!

In honor of the Christmas holiday, we will not publish Small Regular next Friday, December 25.  We will resume our regular weekly publication on the following Friday, December 31, 2015.

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IRS Announces Safe-Harbor for Restaurant Remodels

The Internal Revenue Service a few weeks ago authorized a new process that provides qualified restaurant owners with a safe-harbor accounting method for categorizing remodels and repairs to their property.  The new procedure (Revenue Procedure 2015-56) helps business owners determine whether expenses paid for certain building costs can be expensed and deducted immediately or must…

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Speaking of Government Help . . .

The nomination of a new Chief Counsel for the Small Business Administration Office of Advocacy was approved by the Small Business and Entrepreneurship Committee of the US Senate and has been sent on to the full Senate for formal confirmation.  President Obama nominated Chicago Attorney Darryl DePriest for the post, which has been vacant for…

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More NLRB Regulatory Rewrites

The National Labor Relations Board (NLRB) continues to rewrite a host of definitions under the National Labor Relations Act, much to the dismay of many business interests.  Just over a month ago, and coming on the heels of the Browning-Ferris decision that speaks to joint employer status in third party business relationships, the Board ruled…

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