Starting July 1, you will have to pay a one-time fee of $5.00 for a new Breeze card. The Breeze card replaces the token system on Marta. Soon, it will also allow you to transfer between regional transit systems like Cobb, Clayton, Gwinnett, and GRTA.
Until tomorrow, you can still get your Breeze Card for free. And you can do it from your computer by going to the Marta website.
Friday, June 29, 2007
Tuesday, June 26, 2007
Supreme Court Watch: Videotape Surveillance
On June 25, 2007, the Georgia Supreme Court ruled in Baxley v. Hakiel Industries, Inc. that the manager of the bar was aware of the potential for litigation and failed to preserve videotape evidence from surveillance cameras. The manager of the bar became aware that a customer had been involved in drunk-driving accident and began an investigation into what the customer had been served. The manager later said that there was no evidence on the videotapes of what the customer had been drinking. The court said, however, that there could have been evidence showing whether the customer intended to drive.
A court will presume that the evidence destroyed by a defendant during the normal course of business after an accident investigation has begun would have favored the plaintiff (victim) in the case. Thus, if your business maintains videotape surveillance and you become aware that those tapes may contain evidence, you need to separate those tapes away from the tapes that you re-use in the normal course of business.
Some of the examples of times to maintain the videotapes include, but are not limited to: a) fights or other obvious criminal activity; b) when a customer is later involved in criminal activity; c) anytime you are notified by someone else that they want to look at your tapes for the possibility of litigation; and d) anytime that you begin an investigation into activity on the premises.
Your normal business practices should also state that you keep videotapes for a sufficient time that you will have a chance to learn of possible litigation; at a minimum, you should not re-use or destroy videotapes for at least a week.
A court will presume that the evidence destroyed by a defendant during the normal course of business after an accident investigation has begun would have favored the plaintiff (victim) in the case. Thus, if your business maintains videotape surveillance and you become aware that those tapes may contain evidence, you need to separate those tapes away from the tapes that you re-use in the normal course of business.
Some of the examples of times to maintain the videotapes include, but are not limited to: a) fights or other obvious criminal activity; b) when a customer is later involved in criminal activity; c) anytime you are notified by someone else that they want to look at your tapes for the possibility of litigation; and d) anytime that you begin an investigation into activity on the premises.
Your normal business practices should also state that you keep videotapes for a sufficient time that you will have a chance to learn of possible litigation; at a minimum, you should not re-use or destroy videotapes for at least a week.
Federal and State Withholding
How much should a business withhold from an employee's paycheck?
The new employee should fill out the employment forms found on the DeCarrera Law, LLC website. The W-4 and the G-4 are the federal and state forms that you will pay particular attention to when determining how much money to withhold from the employee's paycheck. On each form, the employee will indicate whether he or she is married and the number of allowances he or she has. (Side note: If the employee is having a difficult time figuring out the number of allowances, direct the employee to the IRS Withholding Calculator.)You will use this information from the tax guides to figure out the amount of withholding.
The company should automatically withhold 6.2% of taxable wages until the employee earns $97,500 for the calendar year for Social Security taxes. The company will withhold an additional 1.45% of taxable wages for Medicare. There is no limit on the earnings of the employee for the Medicare taxes.
To determine the Federal Withholding, the company will use the W-4. If the company did not receive a W-4 from the employee, then the company will withhold as if the form said "Single, no allowances." At the end of this IRS Employer's Tax Guide are the withholding tables. The company will use the table that corresponds with the marital status and the payroll period (weekly, bi-weekly, monthly, annual, daily) the company uses. Once on the correct table, find the gross wages in the left column. Go across until you reach the column with the correct number of employee allowances. The amount in that block is the amount of withholding.
The company will use the same method for determing state withholding. The state withholding tables can be found on the Georgia Department of Revenue website.
All amounts withheld shall be submitted to the IRS on behalf of the employee.
If you have any questions, please contact me or your CPA.
The new employee should fill out the employment forms found on the DeCarrera Law, LLC website. The W-4 and the G-4 are the federal and state forms that you will pay particular attention to when determining how much money to withhold from the employee's paycheck. On each form, the employee will indicate whether he or she is married and the number of allowances he or she has. (Side note: If the employee is having a difficult time figuring out the number of allowances, direct the employee to the IRS Withholding Calculator.)You will use this information from the tax guides to figure out the amount of withholding.
The company should automatically withhold 6.2% of taxable wages until the employee earns $97,500 for the calendar year for Social Security taxes. The company will withhold an additional 1.45% of taxable wages for Medicare. There is no limit on the earnings of the employee for the Medicare taxes.
To determine the Federal Withholding, the company will use the W-4. If the company did not receive a W-4 from the employee, then the company will withhold as if the form said "Single, no allowances." At the end of this IRS Employer's Tax Guide are the withholding tables. The company will use the table that corresponds with the marital status and the payroll period (weekly, bi-weekly, monthly, annual, daily) the company uses. Once on the correct table, find the gross wages in the left column. Go across until you reach the column with the correct number of employee allowances. The amount in that block is the amount of withholding.
The company will use the same method for determing state withholding. The state withholding tables can be found on the Georgia Department of Revenue website.
All amounts withheld shall be submitted to the IRS on behalf of the employee.
If you have any questions, please contact me or your CPA.
Monday, June 25, 2007
Fizzle On The Fourth
Dry conditions around the South, and in particular the Atlanta area, are going to prevent the normal "oohs and aahs" on the Fourth of July this year. Some of the recent developments include:
June 13: Sugar Hill annonuces plans to soak the soccer field where the fireworks show will be held. Officials warn that the field will wet, so come prepared.
June 18: Woodstock City Council voted to postpone the July 4th fireworks until later in the year when drought conditions improve.
June 18: Roswell says that the fireworks show will go on; fire chief reserves right to cancel city fireworks show before the Fourth.
June 20: Peachtree City asks residents not to shoot fireworks off at home; the professional fireworks display over Lake Peachtree will still happen.
June 20: Norcross says the fireworks show will go on as scheduled.
Expect more updates as we close in on July 4th. If the South continues to run dry, expect to see more local fireworks shows cancelled.
June 13: Sugar Hill annonuces plans to soak the soccer field where the fireworks show will be held. Officials warn that the field will wet, so come prepared.
June 18: Woodstock City Council voted to postpone the July 4th fireworks until later in the year when drought conditions improve.
June 18: Roswell says that the fireworks show will go on; fire chief reserves right to cancel city fireworks show before the Fourth.
June 20: Peachtree City asks residents not to shoot fireworks off at home; the professional fireworks display over Lake Peachtree will still happen.
June 20: Norcross says the fireworks show will go on as scheduled.
Expect more updates as we close in on July 4th. If the South continues to run dry, expect to see more local fireworks shows cancelled.
Thursday, June 21, 2007
What's Going On At The Capitol?
In April, Gov. Sonny Perdue vetoed a bill that would give Georgia taxpayers a collective $142 million property tax rebate. His reasoning focused on the Georgia Department of Revenue's personal income tax collections down 24% in April.
If you filed your personal income taxes by the April 17th deadline, but paid by check, you may have noticed that your check did not clear for over a month. Recently, information has been released that collections for May were up 45.4% ($453 million) over last year.
Legislators are now asking if Gov. Perdue and the Department of Revenue were delaying the deposit of checks to support his veto of the property tax rebate. See story from "local newspaper."
In practice, clients have been hit with other policies initiated by Gov. Perdue "fiddling" with the numbers. Before the Department of Revenue may issue a refund for a corporate taxpayer that has overpaid a specific tax (say state withholding), the company must undergo an audit. After the field auditor says that the Department owes the taxpayer a refund, it may take weeks or months before the Department releases a check to the taxpayed. I also understand the new guidelines for the HOPE Scholarship have left the State with a large surplus for the next academic year.
If you filed your personal income taxes by the April 17th deadline, but paid by check, you may have noticed that your check did not clear for over a month. Recently, information has been released that collections for May were up 45.4% ($453 million) over last year.
Legislators are now asking if Gov. Perdue and the Department of Revenue were delaying the deposit of checks to support his veto of the property tax rebate. See story from "local newspaper."
In practice, clients have been hit with other policies initiated by Gov. Perdue "fiddling" with the numbers. Before the Department of Revenue may issue a refund for a corporate taxpayer that has overpaid a specific tax (say state withholding), the company must undergo an audit. After the field auditor says that the Department owes the taxpayer a refund, it may take weeks or months before the Department releases a check to the taxpayed. I also understand the new guidelines for the HOPE Scholarship have left the State with a large surplus for the next academic year.
Wednesday, June 20, 2007
Minimum Wage Goes Up
For the first time since 1997, the federal minimum wage will go up on July 24, 2007. The Fair Minimum Wage Act of 2007 will increase the federal minimum wage to $5.85 on July 24. On the one year anniversary, July 24, 2008, the minimum wage will increase to $6.55. And on the two year anniversary, July 24, 2009, the minimum wage will increase to $7.25.
The Federal minimum wage laws are more strigent than Georgia's laws. Thus, Georgia employers will have to raise the hourly rate of minimum-wage employees to at least $5.85 an hour.
The Federal minimum wage laws are more strigent than Georgia's laws. Thus, Georgia employers will have to raise the hourly rate of minimum-wage employees to at least $5.85 an hour.
Tuesday, June 19, 2007
The Blogosphere Home of DeCarrera Law
Welcome to the new blog of DeCarrera Law, LLC. My name is Kimberly DeCarrera, the name attorney at DeCarrera Law, LLC. I am licensed to practice in Georgia and admitted to all Georgia state courts and the Northern District of Georgia, Federal District Court. I attended Georgia State College of Law and Georgia Tech. I'm currently attending the College of Business at Georgia State University to get my Masters in Tax.
I'll be your guide to developments and commentary in my practice areas - business law, family law (divorce and child custody) and wills and estates. If you have any topics that you want me to discuss, please feel free to send me an email at law@decarreralaw.com.
Don't forget to sign up for the DeCarrera Law FREE quarterly newsletter focusing on business law, family law, and wills and estates. Last quarter's newsletter focused on civil litigation. The third quarter 2007 newsletter will focus on wills and estates.
I'll be your guide to developments and commentary in my practice areas - business law, family law (divorce and child custody) and wills and estates. If you have any topics that you want me to discuss, please feel free to send me an email at law@decarreralaw.com.
Don't forget to sign up for the DeCarrera Law FREE quarterly newsletter focusing on business law, family law, and wills and estates. Last quarter's newsletter focused on civil litigation. The third quarter 2007 newsletter will focus on wills and estates.
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