Feds Issue New Form I-9 Press release and FAQs Revised Form I-9   U.S. Citizenship and Immigration Services issued a new Form I-9 - the form employers are required to complete for every new employee hired in the U.S.   In the revised Form I-9 five documents for proof of identity and employment eligibility were removed from the list of acceptable documents including: Certificate of U.S. Citizenship Certificate of Naturalization Alien Registration Receipt Card Unexpired Reentry Permit Unexpired Refugee Travel Document The forms were removed because they lack features to help deter counterfeiting, tampering, and fraud.   Additionally, the most recent version of the Employment Authorization Document was added to List A of the List of Acceptable Documents on the revised form. The revised list now includes: U.S. passport (unexpired or expired) Permanent Resident Card Unexpired foreign passport with a temporary I-551 stamp Unexpired Employment Authorization Document that contains a photograph   Unexpired foreign passport with an unexpired Arrival-Departure Record for non-immigrant aliens authorized to work for a specific employer Denver:  Pooches Permitted on Patios Denver restaurant owners can now decide whether or not to allow customers to bring dogs to outdoor dining areas.  In October, the Denver Board of Environmental Health voted unanimously at a public hearing to approve city regulation changes, which will allow pets on patios beginning Nov. 1. The CRA did not oppose the regulation because it does not require that dogs be allowed in customer areas, and didn’t support it because the risk of liability issues for patrons and staff, and because of the difficulty operators will encounter trying to comply with the provisions contained in the regulation. The CRA advises its members against allowing dogs in outdoor areas of their restaurants.  While at some people regard their dogs as members of the family, the CRA believes that  allowing dogs in customer areas poses risks for restaurant operators, their patrons, and their employees.  Some of the new requirements include: RESTAURANTS • Must register dog-friendly patios with Denver environmental health department. • Must post signs at restaurant and patio entrances that let patrons know dogs are allowed on the patio. • Must not serve food or drinks in patio area.   RESTAURANT STAFF MEMBERS • Must not pet, touch or otherwise care for the dogs and must wash hands according to other regulations.   DOGS • Are not allowed inside the restaurant. • Must be on leash, cord or chain and kept under control. • Must have current vaccination tags on their collars. • Are not allowed on chairs, tables or any other furnishings in patio area. • Owner must clean dog waste immediately.   Additional information is available at the City and County of Denver's Public Health Inspection Division.   Tax Relief Included with Federal Minimum Wage Hike    Not only was the federal minimum wage hike rolled into the Iraq War Supplemental spending bill (H.R. 2206) that President Bush signed into law on May 25th, but the bill also included tax relief totaling $4.8 billion in an effort to offset the effects of a wage hike for affected businesses.    Below is a summary of the key tax provisions of interest to restaurants that were included in the final minimum wage/tax package.  Although no amount of tax relief can completely offset the effects of a wage hike, the industry did receive specific tax relief as legislators recognized that the restaurant industry will be adversely impacted by an increase to the minimum wage.  These industry-specific provisions totaled just over $1 billion in tax relief.   Restaurant Industry Specific Tax Relief   FICA (Section 45(b)) Tax Credit Modification The restaurant industry received targeted tax relief in the form of a FICA tax credit modification scored at $457 million over 10 years.    The new tax relief act freezes the federal minimum wage level for the purposes of calculating the tax credit at $5.15.  If this action had not been taken, the tax credit would have applied only to the FICA taxes paid by employers on tips that exceeded the new minimum wage (i.e. tips above $7.25 when fully implemented.)  Had this provision not been enacted, it would have resulted in a tax increase on these employers.  The provision applies after December 31, 2006.   Waiver of Alternative Minimum Tax (AMT) Liability on WOTC and FICA Tax Credit The AMT has become one of the top tax problems facing restaurants.  The AMT requires taxpayers to calculate their taxes twice, and then pay the larger amount.   Under the AMT, almost all tax credits or deductions cannot be claimed, including state and local taxes, the standard deduction, the FICA tax credit on tips, and the work opportunity tax credit (WOTC). Credits limited by the AMT are allowed to be carried back for one year or carried forward up to 20 years in years where regular tax is applied.   Included in the bill is a waiver of individual and corporate alternative minimum tax limits on the WOTC and the FICA tax credit.  What that means is the work opportunity tax credit and the FICA tax credit may now offset the alternative minimum tax liability.  In effect, these credits can be used even where AMT tax liability exists, instead of having to carry forward those credits to years where there is enough regular tax to utilize the credits, for example in those years when the AMT does not apply.  This provision applies to credits determined in taxable years after December 31, 2006.  The new law may apply to the FICA and WOTC tax credits available to be claimed in any tax year after 2006, including any used carry forward credits from earlier years.  However, restaurateurs should consult with their tax attorney before simply claiming the new credit for unused carry forward credits in years before 2007.   In total, it was scored as $617 million over 10 years, with the FICA portion making up the majority of that score at $552 million over the 10 year period.  The wavier on the WOTC portion was scored at $65 million.   Additional Tax Relief There were additional provisions that are not industry specific, but may be helpful to restaurants.   Work Opportunity Tax Credit (WOTC) Restaurants are one of the largest employers of WOTC-eligible employees. WOTC allows employers to take a tax credit against wages for hiring individuals from one or more of nine targeted groups (such as recipients of public assistance, qualified veterans on assistance, and “high risk youth” * now renamed “designated community residents”).  This bill modifies some of these nine categories and further extends WOTC another 3 ½ years through August 31, 2011.    Generally, the provision applies to wages paid or incurred to a qualified individual who begins work after December 31, 2007 and before August 31, 2011, although some provisions do apply after date of enactment of the law (May 25, 2007) for taxable years after that date.  This provision was scored at $2.571 billion over a 10 year period, and is the largest portion of tax relief provided by this bill.    Section 179 Small Business Expensing Small business taxpayers can elect to deduct the cost of qualified assets (or property) for the taxable year those assets were put into service.   Currently, for taxable years beginning in 2003 through 2009, $100,000 of the cost of the qualifying property is the maximum amount that can be expensed, with a phase-out level of $400,000.  Both of these figures are now indexed to inflation.  The provision in this bill will extend Sec 179 expensing for another year, through December 31, 2010, and provides an immediate increase in the expensing level to $125,000 with a $500,000 phase-out.  This provision will cost $68 million over a 10 year period.   CRA advises its members to consult with their accountants and tax attorneys concerning these somewhat complicated provisions passed by Congress.   2007 COLORADO MENU OF FACTS Click here for a complete menu of facts and data concerning Colorado's foodservice industry. Includes details on sales, employment, units and other answers to frequently asked questions. Tax Breaks for Restaurant Workers - Pass on to your Employees If a family’s income is less than about $38,000, they could benefit from the Earned Income Tax Credit when they file their taxes. The EITC is a special tax credit from the federal government for working people with children. The credit could mean hundreds or even thousands of dollars in tax refunds. There’s even a small credit for workers between 25 and 64 without children. Let your employees know about all the special tax benefits for working families. Downloadable posters in both English and Spanish are available. Or call The Piton Foundation to get free posters and brochures at 303-825-6246 or www.piton.org/eitc. Fats, Oils and Grease (FOG) Toolkit Now Available Download this new tool kit which provides members with a clearer understanding of the components to a FOG program.  Written from a science-based perspective, it can be used as an educational piece, or to combat non-science arguments relative to this issue. Check back in the coming months as we will be updating the site with additional educational materials, sample language and other information to help guide you when working with local regulatory officials.   Click here to download your free copy.   The CRA is pleased to be working with the NRA in taking a consistent approach to the FOG challenge. If you have questions please call the CRA offices at 303-830-2972 or Christine Andrews at the NRA at 202-331-5985. Merchant Bill of Rights Takes Aim at Card Processing Standards The Merchant Bill of Rights was introduced in September 2006. The Bill of Rights has been proposed as an industry standard to inform and educate business owners about card/debit processing costs adn drive savings for small and mid-sized businesses. The unveiling of www.MerchantBillOfRights.com serves as a clearinghouse of information for understanding the mechanics of card processing, industry tips, best practices and FAQs. clearinghouse. Visit the web site for more information.   Download a Free Hand Washing Sign Although not required by law in the state of Colorado, if you would like a FREE hand washing sign, you can download a PDF sign that is written in both English and Spanish. Participate in the NRA Monthly Restaurant Tracking Survey More than 2,000 restaurants participate in NRA's nationwide   voluntary monthly tracking survey. As a participant you'll receive the survey results for free. The objective it to gather real-time data or restaurant sales and trends uniformly but also by region and state. The NRA is looking for more participants in Colorado/Rocky Mountain Regions so that the survey can provide more state and regional information, tracking and raw data that could prove beneficial to the individual operators.  The survey is sent out once a month by email or fax and takes less than ten minutes to complete. The response deadline is around the 24th of each month and the month's results are sent out at the end of the month. Click here for more information and to participate! Industry Publications and Trade Journals Broad News and Information  Restaurants USA- Restaurants USA is the online version of the National Restaurant Association's monthly magazine. The print version is no longer produced. Nation's Restaurant News Restaurants & Institutions Restaurant Business Top News For The Foodservice Industry -The National Restaurant Association's news section on the Web provides details of the latest happenings on Capitol Hill, in the federal agencies, at the White House, in the courts, and around the country.  Public Policy Updates-  Check on front-burner issues on Capitol Hill in Washington.  Legal Monitor -The National Restaurant Association's Legal Monitor takes a look each month at some noteworthy legal cases that may impact restaurateurs. NRA SmartBrief of Headline News Via Email - A FREE e-mail newsletter, the National Restaurant Association's SmartBrief provides information tailored to the restaurant and foodservice industry. This daily e-newsletter delivers snippets of timely news and feature articles about the issues - from legal to legislative to trends - affecting the restaurant industry right to your e-mail inbox. Colorado News and Information Hospitality News - The Colorado Restaurant Association's monthly newsletter for members only. Features stories about local government affairs, new laws and regulations, answers to compliance questions, economic trends, special events, member meetings, chapter news and more. Colorado Beverage Analyst Hospitality News for the Western United States Restaurant News of the Rockies Industry Research CRA members receive significant discounts on professional research reports produced by the National Restaurant Association. Information covered includes operating data, salary & hourly compensation, technology, tableservice and quickservice trends, and more. Opening a Restaurant Each year, the Colorado and National Restaurant Association field hundreds of inquiries from people interested in opening a restaurant. Check out these resources to help you get started. In addition, click on this link to view the licenses you would need to open a foodservice establishment in Colorado. If you're opening a restaurant in Denver, click here for information on plan review processes and plan submittal for commercial kitchens. Download A Free Blood Alcohol Concentration Chart How many drinks can a 140-pound woman consume before she’s considered intoxicated under Colorado’s new lowered BAC law? How about a 200-pound man? A new wallet-sized Blood Alcohol Concentration Chart developed by the Colorado Department of Transportation can help operators answer questions like these. Click here to download the chart.