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APPRAISERS
top		 PetroVal
convenience store appraisers
2289 Glenmore Ln
Snellville GA 30078-5651 http://www.petroval.net
BANK ROUTING NUMBERS
top		 http://www.gregthatcher.com/Financial/Default.aspx
CASH SHORT
top		 You may withhold cash shortages from an employee's wages as long as the deduction does not cause his wages to fall below the minimum wage for that pay period. Click here.
CHILD LABOR
top		 Louisiana
  1. If a child is under age 18, he must be over age 13. He must have reached his 14th birthday.
  2. Rules are the same whether the child is a boy or a girl. The pronoun "he" below means either a boy or a girl.
  3. Before he begins work, he must have an employment certificate from his high school or parish school board.
  4. The employer first writes a letter of intent to hire.
  5. Contact the school board to ask what information must be in the letter of intent.
    1. Jefferson Parish
    2. Orleans Parish
    3. Saint Tammany Parish
    4. Tangipahoa Parish
    5. Washington Parish
  6. He brings the letter to the school board to get the employment certificate.
  7. The employer must keep the certificate until he is no longer employed or reaches age 18.
  8. The employer must keep a written record to prove the following:
    1. That after the first hours of work in any day, a full uninterrupted 30-minute break was given to the minor worker.
    2. Two separate breaks of 15 minutes do not count. The 30 minutes must be uninterrupted.
    3. If after the 30-minute break, if the minor worker worked another five hours, another uninterrupted 30-minute break was given to him.
  9. More rules apply to 14- and 15-year olds:
    1. On a non-school day, a 14/15-year-old may work eight hours.
    2. On a school day, a 14/15-year-old may work no more than 3 hours.
    3. In any week which has as few as one school day, the 14/15-year-old may not work more than 18 hours in the week.
    4. No 14/15-year-old may work before 7am.
    5. From Labor Day until May 31, a 14/15-year-old may not work after 7pm.
    6. From June 1 until the day before next Labor Day, a 14/15-year-old may not work after 9pm.
  10. The Department of Labor is very serious about these break requirements and hours of work requirements. A punch-in punch-out time clock is virtually required.

CHILD SUPPORT ENFORCEMENT
top		 Federal and state laws require that you report the name, address, Social Security Number, phone number, and position with you of any new employee or former employee rehired.
  1. GA-newhire.com
  2. LA-newhire.com
  3. MS-newhire.com
  4. Use the same pattern for any of the other states.
CONSUMER PRICE INDEX
top		 consumer price index
CORPORATE MINUTES
do it yourself
top		 You can also use a preprinted form that has been in popular use for several years. Click here to go to the pages. Print them on your printer and then fill out. There are three pages. Click "next" at the bottom of pages 1 and 2.
CORPORATIONS DATABASES
top
Georgia
Louisiana
Mississippi

Alabama
DEAD BEAT DADS
top		 See "CHILD SUPPORT ENFORCEMENT" above
DO NOT CALL LIST
top		 http://www.donotcall.gov/default.aspx
ENVIRONMENTAL ISSUES
top		 Thompson, David
Thompson Environmental Consulting Services, LLC
1422 Monroe St Mandeville LA 70448-6029
(985) 674-5338 or (985) 624-3528
EFTPS
top		 EFTPS "HOTLINE"
(888) 338-7968
 IRS EFTPS
phone (800) 555-3453
You will need the taxpayer's EIN, EFTPS PIN, amount you want to pay, form number (usually 941, occasionally 940), date you want to pay.
When the prompt asks for FICA, Medicare, and FIT amounts, just press the pound sign to skip over these questions.
EFTPS TRANSFER How to move a payment accidentally made to one quarter to another correct quarter
  1. Call (800) 555-3453.
  2. Give confirmation code.
  3. Get funds transfer number.
  4. Wait ten days.
  5. Call (800) 829-4933.
  6. Explain.
  7. The IRS will transfer the payment.
FINANCING
top		 For venture and traditional financing, studies, and beginning-to-end project planning, contact Michael Gregorakos at SPI Financial at http://www.spifinancial.com
FOOD STAMPS
top		 Call (877) 823-4369 to request the application to accept food stamps. You can also apply and get information on-line.
FORMULAS
top		 I know what Gross Profit Percentage I want. What is my mark-up?
G=gross profit percentage
M=mark-up

M=G/(1-G)

Example:
  1. I want a 25% gross profit percentage.
  2. Change 25% to decimal 0.25.
  3. Formula is 0.25/(1-0.25) = 0.25/0.75 = 0.33.
  4. So your mark-up percentage is 33% to get a gross profit margin of 25%.
I know how much I am going to mark up. What will be my gross profit margin?
G=gross profit percentage
M=mark-up

G=M/(1+M)

Example:
  1. I am going to mark up 50%.
  2. Change 50% to decimal 0.50.
  3. Formula is 0.5/(1+.5) = 0.5/1.5 = 33%.
  4. So if you mark up 50%, your gross profit will be 33%.
FOUNTAIN DRINK FORMULA
top
FOUNTAIN DRINK FORMULA

  1. Ratio of diet drink syrup to water is 1:5.25
  2. Ratio of regular drink syrup to water is 1:4.75
  3. 5 gallons diet drink syrup yields 26.25 gallons (3,360 oz).
  4. 5 gallons regular drink syrup yields 23.75 gallons (3,040 oz).
  5. Assume that ice displaces 25% of the cup.
    1. 5 gallons diet syrup yields 4,480 oz sellable drink.
    2. 5 gallons regular syrup yields 4,050 oz sellable drink.
ID NUMBERS
federal
top
  1. The federal ID number has several names:
    1. "72 number" because at one time all federal ID numbers began with "72-." That is not the case any more.
    2. EIN, Employer Identification number.
  2. The federal ID number is 9 digits in this format: 12-3456789.
  3. The federal ID number is associated with:
    1. Form 941
    2. Form 940
    3. W-2/W-3
    4. state SUTA
    5. federal Corporate income tax return
    6. federal partnership return
    7. Schedule C (Form 1040) the person is self-employed.
IMMIGRATION
FORM I-9
top		 Click here to download Form I-9. You must have Form I-9 for each of your employees. The Immigration Service and Department of Homeland Security are both very serious about it.
INVENTORY TAKERS
top		 our favorite
Nichols Inventory Service
P O Box 2649
Slidell LA 70458-2649
(985) 960-0700 office
(985) 641-1024 fax
(985) 960-0701 Bob Jr
(985) 960-0702 Keith
inventorybob@yahoo.com
IRS FRAUD TIP LINE To report fraud to the IRS phone (888) 829-0433.
This is an "anonymous tips" line.
IRS REFUND "HOT LINE" To ask IRS where is your refund, phone (800) 829-1954. To inquire on-line about your refund, go to http://www.irs.gov and click on "Where's my refund?"
IRS TAXPAYER ADVOCATE SERVICE earlier names:
PROBLEMS RESOLUTION OFFICE
TAXPAYER ADVOCACY OFFICE		 Taxpayer Advocate Service
600 S Maestri Pl Stop 23
New Orleans LA 70130-3413
(877) 777-4778
(504) 558-3250
JURY DUTY
top		 An employer is not obligated to pay an employee forwork he misses because of jury duty. Employees widely believe this because some large employers do make an agreement with employees to pay a certain number of days that an employee misses work because of jury duty. See the U.S. Department of Labor's statement on this subject.
LEGAL SERVICES
top		 Susan Desmond
sdesmond@watkinsludlam.com
Watkins Ludlam Winter & Stennis, P.A.
www.watkinsludlam.com
2510 14th St Ste 1010 Gulfport MS 39501
P O Drawer 160 Gulport MS 39502-0160
tph (228) 864-3094
fax (228) 865-3911

in Louisiana:
Poydras Center
650 Poydras St Ste 1020 New Orleans LA 70130
tph (504) 522-8799
fax (504) 522-8865
cell (504) 400-6124
LOUISIANA BEER/LIQUOR LICENSE
top		 (225) 925-4041 Jennifer
 Directions to Baton Rouge from New Orleans via I-10 for Beer & Tobacco renewals
  1. Take I-10 to Baton Rouge.
  2. Get off on Essen Lane.
  3. Go to the right.
  4. Go five-tenths of a mile and turn right.
  5. The first building you will pass will be the LA State Archive Building.
  6. The second building will say Broad Wing at the top right corner of the building.
  7. Go to the Broad Wing building 2nd floor.
  8. The number to call for further directions is 225.925.4041.
LOUISIANA SALES TAX
top		 Blank forms.
Go to Louisiana Department of Revenue and find the sales tax returns under Forms.		 CENTRAL REGISTRATION
(225) 219-2200		 LOUISIANA EXEMPTION CERTIFICATE
  1. Effective January 1, 2009, Louisiana jobbers and wholesalers are not to charge sales tax to retail resellers.
  2. The jobbers and wholesalers know which of their customers are retail dealers, but many demand "exemtion certificates" anyway,
  3. The Louisiana Department of Revenue has a fill-in-your-own form.
  4. You as the retailer fill it out, fill out the name of any supplier demanding it, and sent it NOT to the state but to the dealer.
  5. The form can be downloaded at http://revenue.louisiana.gov/forms/taxforms/1042(10_08)F.pdf
LOUISIANA SALES TAX
top		 Register for a State ID number online
  1. Get this information together first:
    1. Federal EIN
    2. NAICS code
    3. Louisiana Secretary of State certificate date and number
    4. an email address
    5. Owner's information
    6. physical address
    7. mailing address
  2. http://www.revenue.louisiana.gov
  3. [For Business]
  4. [Business Registration]
  5. [START THE ONLINE APPLICATION PROCESS]
LOUISIANA SALES TAX
EXEMPTION CERTIFICATE
R-1064top
How to get a Form R-1064 Resale Certificate

  1. To get the R-1064 certificate, one must first apply for it with form R-1067.
  2. Go to Print out the form.
  3. Fill out the form.
  4. Sign and date it.
  5. Mail to the address on the form OR fax to (225) 219-2065.
LOUISIANA ASSOCIATION OF TAX AGENCIES
top		 Finally all the parishes have joined up and put all their forms on the internet where they can be downloaded and some even filed online.
Go to LOATA.COM
LOUISIANA LOTTERY CLEARANCE CERTIFICATE
top		 If there are no problems, call (225) 219-5511 to get clearance certificates. 10/18/2009 Phone (225) 219-7448-#4 to find out what taxes are unpaid.

10/27/2009Some agents request that if you have more than one account, fax your request for information to (225) 219-2256 attn: Special Collections.
10/19/2009You may also be referred to LWC Delinquent Accounts (225) 342-2965
LOUISIANA SECRETARY OF STATE
top		 http://www.sec.state.la.us
LOUISIANA WORKFORCE COMMISSION
top
GETTING EMPLOYER RATE
    By Phone
  1. 10-17-2009
  2. Louisiana Workforce Commission (866) 783-5567
  3. Try this menu #1-#1-#2-#1-your SUTA acct-#1-#1-#1-blah blah blah then gives your last four years' rates
10/19/2009LWC Delinquent Accounts (225) 342-2965
SUTA ID number and rate, finding when unknown.
If you do not have the LA SUTA tax ID number and rate, do this:
  1. Get the federal ID number.
  2. Phone the Louisiana Department of Labor.
  3. Explain that you have a new client, have the federal ID number, but need the state SUTA number. They will give it to you. Current phone number is (225) 343-2948. If it changes,inform me.
  4. Then phone (504) 568-7358 to get the current rate.
LOUISIANA DEPARTMENT OF REVENUE
top		 Application for State ID number
 LOUISIANA DEPARTMENT OF REVENUE ON-LINE FILING
You may apply for Louisiana on-line filing for SIT and sales tax returns.
  1. Fill out the on-line application.
    1. email address [brrinc@bellsouth.net].
    2. Contact name [Dutch Hawkins]
    3. Phone [9852649040]
  2. Apply for both sales tax and SIT if applicable.
  3. Where possible, use the last four digits of the federal EIN even though this is a state matter.
  4. As per on-line instructions, print out the application.
  5. Mail the application to the client for his signature.
  6. Give the client a SASE addressed back to you.
  7. When returned to you, make a copy of the signed application for our records.
  8. Fax the signed application to the state at the number on the application.
LOUISIANA OFFICE OF ALCOHOL AND TOBACCO CONTROL
top		 (504) 568-5265 LOUISIANA TOBACCO & ALCOHOL PERMITS
(225) 922-0882 for tobacco
(225) 925-4041 for alcohol
MARDI GRAS DATES
top
02/24/2009
02/16/2010
03/08/2011
02/21/2012
02/12/2013
03/04/2014
02/17/2015
02/09/2016
02/28/2017
02/13/2018
03/05/2019
02/25/2020
MILEAGE
top		 current rates
MINIMUM WAGE
top		 Federal
state by state
NAICS CODES
top		 List of NAICS codes
New Orleans Tax Amnesty Program
top		 October 1 through December 4, 2009
PRIME RATE
top		 current prime rate
RITTINER
top		 SERVICE STATION EQUIPMENT
top
Rittiner Equipment Company, providing the "Total Package" in service station and C-store equipment in Louisiana and southern Mississippi.
658 Leson Ct Harvey LA 70058-4440
(800) 886-5586 extension 227 or (504) 367-5586 extension 227
fax (504) 367-5866
Frank Massara, representative
ROUTING NUMBERS
top		 ROUTING NUMBERS
BANK ONE 065400137
HANCOCK BANK 065400153
HIBERNIA BANK 065000090
PARISH NATIONAL BANK 065201611 COVINGTON LA 70433-2706
S&E SERVICES
top		 S & E Services
Maxine Adams
P O Box 656
Westwego LA 70096-0656
Office/fax (504) 347-0515
Cell (504) 451-5757
SAFETY
top		 Osha Publication 2209 Handbook for Small Businesses
This publication has a fairly good collection of checklists.
SALESTAXONLINE.COM
top		 State penalty when filed online on the 20th
  1. The state requested that salestaxonline.com display a message that there is a cutoff time during the due date of the sales tax return that if the return is filed after that time, then the return will be considered late.
  2. According to salestaxonline.com, the message is not legally binding.
  3. If the state charges such penalty, contact Debra Guillory (225) 219-0845 to have the penalty and interest removed and the Vendor's compensation restored.
  4. If that does not work, call salestaxonline.com support at (225) 215-0100.
SALES PER 1,000 GALLONS
top
CategoryAverageHighLow
Beer$155$305$61
Cigarettes$218$484$101
Vending$310$554$68

If you add beer, cigarettes, and vending sales, the percentage of each category to the total will average:
beer23%
cigarettes32%
vending45%
SALES PERCENTAGES
top
Jan7.53
Feb7.44
Mar8.03
Apr8.29
May9.11
Jun8.47
Jul8.94
Aug8.73
Sep8.04
Oct8.76
Nov8.33
Dec8.32
SALES TAX APPLICATIONS
top		 Saint Tammany Parish
all Louisiana parishes
SIC CODES
top		 List of SIC codes
SS-4
top		 IRS fill-in business forms
 (800) 829-3676
(spells "tax form")		 SS-4 Application for EIN
Call in (800) 829-4933
Fax to (215) 516-3990
SUPPORT ENFORCEMENT
top		 See "CHILD SUPPORT ENFORCEMENT" above
TIME
MILITARY & DECIMAL
top
  1. Military time is simply expressing the hours in a 24-hour day from 00 to 24.
  2. In military time, there are still 60 minutes to an hour.
  3. Hence, 0430 is 4am plus 30 minutes.
  4. 1615 is 4pm plus 15 minutes.
  5. Military time is not decimal time.
  6. The purpose of military time is to prevent the navy from attacking at 6:00am with the army attacking at 6:00pm when it was supposed to be a joint mission.
  1. Decimal time is converting minutes to a decimal of an hour.
  2. Decimal time is usually stated in a 24-hour day just as military time is stated in a 24-hour day.
  3. Decimal time is not the same as military time.
  4. 0450 in decimal time is 4am plus 50% of an hour. That is 4:30am.
  5. 1625 in decimal time is 4pm plus 25% of an hour. That is 4:15pm.
See the time conversion table for writing ordinary clock time in decimal time.
W-4
top		 All employers are required to fax W-4's of new and rehired employees to their state's family enforcement agency.
  1. LA (888) 223-1462
  2. MS (601) 359-4415
  3. GA (404) 525-2983