Thursday, November 1, 2012

Cliff's Edge


Cliff’s Edge
3626 W. Sunset Blvd., Los Angeles, CA 90026 (Silverlake)

This week’s Bar Fly Review covers  a place with such a unique blend of characteristics – characteristics that cater to literally every aspect of one's psyche (the inner child, the hopeless romantic, the French sophisticant, the 30-something bar fly, etc.) – it’s nearly impossible to accurately describe (in a way that doesn’t seem nuts).  But here goes…
Imagine George of the Jungle relocated to Paris, graduated from the French Culinary Institute, uprooted his treehouse, moved to the city, planted it inside an abandoned building and turned it into an upscale restaurant and bar.  A literal urban jungle.  Cliff’s Edge is something like that.  But even better.
Based on my requirements for a restaurant, Cliff’s Edge scores a 100% on ambience alone.
First, the place is hidden. Legitimately hidden – in a dark grey, unmarked, windowless, unlit building adjacent to an empty parking lot, on the "other" Sunset Blvd. in Silver Lake, east of Sunset Junction.  Trust me, even with your iPhone or GPS, you'll drive past it.  You won't even be certain you found the place until you enter through a tall bamboo archway (which looks like something Indiana Jones would lead you through, right before you die) around the side of the building in the back of the parking lot.
Second, the restaurant is essentially in a treehouse, within a building.  The place is structured as a multi-tiered collection of bamboo booths and wooden tables encircling a giant fig tree which branches out amongst the tables and booths as it grows high above the outside walls, providing a natural canopy over the roofless building.  The “walls” (if they exist at all?) are completely engulfed in lush vegetation, giant palms overhang the nooks and corners, and the small lights strung conservatively within the tree’s branches make it truly appear as though you’ve been whisked away to an exotic jungle oasis.  (Los Angeles Magazine describes the place as having “a romantic (but not too romantic)…sprawling hillside patio…[that]…lights up at night like the Swiss Family Robinson’s cafeteria.”  Being from Generation X, I prefer the George of the Jungle imagery.  But you get the idea.)
Third, the restaurant is lit by fire pits.  FIRE PITS!  (LA has a dearth of open-air fire pits.)  Fire pits alone make a good place great.  But fire pits in a treehouse restaurant hidden within a concrete building?  That takes a great place somewhere past epic.
Fourth, the place also has a bar.  But not just any bar – a bar hidden through the restaurant, past a large wall made of repurposed wooden pallets.  And not just a hidden bar – a rustic/modern enclave with exposed wooden structural beams, bordello chandeliers, and a mosaic of large French mirrors.  And if the atmosphere wasn’t good enough, the bar has a host of signature cocktails, beer (bottle and draft), wine, and amazing happy hour deals ($3 beers). 
Lastly, the food is incredible, in both price and taste – so much so that Cliff’s Edge was recently named “Best of LA Winner” by Los Angeles Magazine, after bringing on James Beard-nominated chef Benjamin Bailly.  The menu is extensive, eclectic, and delicious, offering something for everyone.
So whether you’re looking for a romantic candlelit grotto to spend the night with someone special, a glass of wine in a modern-ish French-themed bar, a great place for happy hour, or you just want to follow Dr. Jones to the treetop Ewok village and share a meal with your Jane, Cliff’s Edge won’t disappoint. [Yes, that was a hybrid Indiana Jones-Star Wars-Tarzan reference.]  Cliff’s Edge truly is one of the best spots in LA.  Make sure to go.  If you can find it.

Step 8 - Insurance Requirements


10 Steps to Starting a Business

STAGE THREE – HIRING EMPLOYEES
Complying with Employer Requirements
--------
Step 8 – Insurance Requirements

As previously discussed, the moment a business hires even one employee, it is subjected to an overwhelming barrage of government regulations and requirements.  Stage Three of starting a business covers all the steps necessary (Steps 4 through 9) for complying with these employer requirements.  The previous newsletter discussed Step 7 – withholding employee taxes.  This newsletter continues the discussion of the 10 Steps to Starting a Business, moving on to Step 8 – Employer Insurance Requirements.
8.  Insurance Requirements
In addition to withholding taxes from your employees’ wages, employers must also maintain various types of insurance for their employees.  Basically, employers must provide their employees with three types of insurance:  1) disability insurance, 2) unemployment insurance, and 3) workers’ compensation insurance.
1)  Disability Insurance
California imposes a State Disability Insurance (SDI) tax on employers, and California employers are responsible for deducting these SDI taxes from their employees’ wages and reporting them to the State.  Revenue from the SDI tax is then pooled in the California Disability Insurance Fund, which allows the State to provide Disability Insurance and Paid Family Leave benefits to eligible employees.  The Disability Insurance Branch of the EDD administers three types of disability insurance plans:  a) State Plan, b) Voluntary Plan, and c) Elective Coverage.  To learn more about State required disability insurance, check out the EDD’s website.
2)  Unemployment Insurance
Unemployment Insurance (UI) is a nationwide program created to provide partial wage replacement to unemployed workers while they conduct an active search for new work.  Unemployment insurance is a Federal-State program, based on Federal law, but executed through State law.  Like disability insurance, California employers are required to finance the UI program by paying taxes on their employees’ wages.  To learn more about unemployment insurance, check out the EDD’s website.
3)  Workers’ Compensation Insurance
California also requires employers to carry workers’ compensation insurance coverage for their employees.  Workers’ compensation is a form of insurance providing wage replacement and medical benefits to employees injured in the course of employment in exchange for mandatory relinquishment of the employee’s right to sue his employer for the tort of negligence.  Employers can obtain workers’ compensation insurance in three ways:  a) through a commercial carrier, b) on a self-insured basis, or c) through the State Workers’ Compensation Insurance Fund.  The Division of Workers’ Compensation (DWC) monitors the administration of workers’ compensation claims and provides administrative and judicial services to assist in resolving disputes that arise in connection with claims for workers’ compensation benefits.

Similar to withholding taxes, a business owner should think of using an attorney, a payroll service provider, or other professional to handle the employer insurance requirements.  To this end, I’ve begun working some great financial and wealth management professionals at Northwestern Mutual Financial Network, who recommend using a professional services company like CBIZ, who offer a variety of compliance services for businesses of all size.  But regardless of whether you spend the time to learn all the laws yourself or simply outsource this task to a professional services company, make sure to establish procedures for complying with your employer insurance requirements.
Assuming you have established protocols and systems to ensure compliance with these insurance requirements (i.e. you have systems to maintain all three types of insurance for all your employees), you are ready to proceed to the last (and easiest) step in Stage 3 – complying with the workplace poster requirements.

Thursday, October 11, 2012

Step 7 - Withholding Taxes


10 Steps to Starting a Business

STAGE THREE – HIRING EMPLOYEES
Complying with Employer Requirements
--------
Step 7 – Withholding Taxes

As previously discussed, the moment a business hires even one employee, it is subjected to an overwhelming barrage of government regulations and requirements.  Stage Three of starting a business covers all the steps necessary (Steps 4 through 9) for complying with these employer requirements.  The previous newsletter discussed Step 6 – complying with the New Hire Reporting Act.  This newsletter continues the discussion of the 10 Steps to Starting a Business, moving on to Step 7 – Withholding Taxes.
7.  Withholding Taxes
Employers are not only required to pay taxes, they are also required to withhold taxes owed by their employees.  Both the Federal and State governments require employers to comply with various withholding requirements with respect to their employees’ wages.  Figuring out which withholding requirements apply and correctly calculating the amount of taxes to withhold from each employee’s wages can be agonizingly complicated, which is only further exacerbated by the fact these laws are constantly changing and employers are regularly subject to new withholding requirements.  For these reasons, the best (and safest) way of complying with these complex withholding requirements is by working with a CPA or other tax professional, or simply outsourcing this task to a payroll service provider.  A brief overview of the Federal and State withholding requirements is set forth below.
Federal Income Tax Withholding (Form W-4)
The Federal government requires employers to keep and maintain a signed withholding exemption certificate (Form W-4) for each employee, which is used for calculating the amount of Federal taxes to withhold from the employee’s wages.  Additionally, employers are required to report wages paid and taxes withheld for each employee by filing a Wage and Tax Statement (Form W-2) with the Social Security Administration.  To learn more about complying with the Federal tax withholding requirements, check out the IRS' Employer's Tax Guide, as well as the Social Security Administration's Employer W-2 Filing Instructions and Information.
State Taxes
Additionally, California also requires employers to comply with a number of State withholding laws – such as requiring employers to withhold from their employees’ wages payroll taxes, disability insurance taxes, and personal income taxes.  Similar to the W-4 Form used to calculate withholdings for Federal taxes, California employers must use Form DE-4 for withholding State income taxes.  To learn more about California’s withholding requirements, check out the EDD’s California Employer's Guide, as well as the California Tax Service Center website.

Step 7 basically consists of setting up systems and procedures to ensure you accurately comply with the various Federal and State withholding requirements.  Assuming you have set up these procedures (or outsourced the task to a CPA or payroll service provider), you should be ready to deal with the next step in setting up your business – carrying and maintaining insurance for your employees.  Accordingly, the next newsletter will discuss Step 8 – Complying with Employee Insurance Requirements

The Escondite


The Escondite
410 Boyd Street, Los Angeles, CA 90013 (follow the signs)

el escondite – noun.  Spanish for: the hiding place;  the refuge; the underground shelter; the shelter; the port of distress; the asylum; the lurking-place; the free port; the safety zone; the haven of refuge; the port of refuge.
So what's better than a bar named the Hiding Place?  A bar that’s named "The Hiding Place" in Spanish, and that’s actually hidden.  Really hidden.  And really really awesome.
For those who just started following my Bar Fly reviews, go back to my first article and read the first paragraph describing my ideal bar.  Normally, I wouldn't expect that kind of experience to exist in reality, so I usually just settle for places that come close to that ideal.  But what if it actually existed?
Imagine you’re trying to find a new hidden place.  Imagine you park on a dark side street across from the Higashi Honganji Buddhist Temple, where the western edge of Little Tokyo merges with the border of Skid Row.  Now imagine that rather than heading back into the tranquil, but lively and safe familiarity of Little Tokyo, you instead cross the street and enter into the unknown and foreboding darkness, along suspiciously abandoned streets lined by empty warehouses and run-down storage facilities.  Imagine that as you continue walking deeper into the unknown, you find yourself forced off the sidewalk and into the middle of the street as tents and sleeping bags progressively fill the walkways, becoming increasingly engulfed in the sleepy encampment of the local “residents” – heading deeper and deeper into what clearly seems to be the wrong way, at the wrong time.  Imagine you finally turn down a street, pass another row of tents and a small congregation of homeless guys, and stumble upon an empty looking brick building covered in ivy, set far behind a spacious parking lot.  Imagine you walk through the parking lot toward the front of the building, led only by an ambiguous blue neon arrow pointing toward a large heavy-set rustic wooden door, which is closed.  Imagine the door appears to have a mafia-style sliding peephole latch, covered by a speakeasy grill.  Imagine you knock on the door and the latch slides open from the inside, and a pair of eyes peer out at you.  Now imagine the latch closes, the door opens, and you’re led into a shockingly unexpected “sanctuary in the woods,” dimly lit with soft red lighting, antlers, cuckoo clocks, cow skulls, an incredibly ornate polished wooden bar, a giant wooden Indian, an inviting and friendly staff, live music, a huge assortment of beers and cocktails, and some of the heartiest food you’ve had since you were a kid…
Now wake up.  You just imagined what it’s like to experience The Escondite.
The Escondite is self-described as “a hideout that takes you away from the norms of L.A into a chill sanctuary,” and it certainly matches this description – sitting on the southeast corner of San Pedro and Boyd Street, on the border between Little Tokyo and Skid Row, in a place affectionately dubbed “Skidrowkyo” by its owners, Erin Carnes and Brian Traynam, the place is truly hidden – in both name and location.  And while the imaginary journey depicted above describes the back entrance to Escondite, the place is even hard to find from the front – set far back behind a large (and usually empty) parking lot and marked only by two wordless signs – an illuminated sign of Escondite's logo at the far corner of the parking lot (a single eye peering through a rustic wood door), and a blue neon arrow pointing to the entrance.
And while the place has a purposely sketchy location, once inside, it is absolutely amazing, in all respects – ambiance, food, drinks, views, and entertainment.  The place is actually split into two sections – an inside bar and restaurant, and an outside patio with a beautiful panoramic view of the downtown skyline.  The inside can really only be described as having an “American West” ambiance – displaying antler light fixtures, cuckoo clocks, cow skulls, stuffed white owls, posters of “American Outlaws,” pie tin lamps overhanging comfortable red booths, an exceptionally ornate polished wooden bar with a carved lion’s head, and brick walls with windows made out of wooden pallets.
And whether you want to eat or drink, the place will blow your face off, hosting nine draft beers, 15 bottle beers, cocktails, and a menu that includes a full assortment of appetizers, salads, sandwiches (“sandos”), and burgers named after TV shows the owners watched as kids – my personal favorites are the Fat Albert Burger (provolone, applewood smoked bacon, maple syrup, with a glazed doughnut bun) and the Capt. Kangaroo Burger (egg over easy, hash browns, cheddar, Canadian bacon, gravy and Cholula).  And if you’re just into beer, check out the Great Bottle Challenge, where participants taste eight craft beers – new brews and rarities – and play a drinks-trivia game.  Or if you’re just into eating (after drinking too much?), help yourself to the Hangover’s Revenge Brunch Menu (Saturday and Sunday from 11:00 am to 5:00 pm).
And if that wasn’t enough, The Escondite keeps long hours, open from 11:00 am to 2:00 am every day, and features live music 7 days a week.
So whether you’re into food, drinks, hang-over cures, live music, exceptional views of downtown’s skyline, or just hanging in a legitimate hideaway, The Escondite is a definite must – hands down one of LA’s best hidden gems.  And even if you’re apprehensive about strolling through Skidrowkyo at night, c’mon, who can pass up a bacon maple syrup burger with a glazed doughnut bun?  No one.

Friday, September 28, 2012

Step 6 - New Hire Reporting Act


10 Steps to Starting a Business

STAGE THREE – HIRING EMPLOYEES
Complying with Employer Requirements
--------
Step 6 – New Hire Reporting Act

As previously discussed, the moment a business hires even one employee, it is subjected to an overwhelming barrage of government regulations and requirements.  Stage Three of starting a business covers all the steps necessary (Steps 4 through 9) for complying with these employer requirements.  The previous newsletter discussed Step 5 – verifying the employment eligibility of your employees.  This newsletter continues the discussion of the 10 Steps to Starting a Business, specifically focusing on Step 6 – Complying with the New Hire Reporting Act.  So without further ado...
6.   New Hire Reporting Act
The Personal Responsibilityand Work Opportunity Reconciliation Act of 1996 requires all employers to report newly hired and re-hired employees to the California New Employee Registry within 20 days of their hire or rehire date.  Basically, the employer must use the Report of New Employee(s) DE-34 form to submit the following information:
  •  Employee’s name, social security number, address, and start-of-work date.
  • Employer’s name, address, California EAN, and Federal EIN.

Visit the New Hires Reporting Requirements page to learn the full details on how to register with California’s New Hire Reporting System.
After completing Step 6 and reporting the hire of your employee(s), you have successfully completed all the steps necessary to ensure that you properly hired your employees.  But now your employees will begin working and earning wages, which exposes the employer to litany of requirements – specifically, withholding taxes and maintaining insurance for employees.  Accordingly, the next newsletter will discuss Step 7 – Withholding Taxes for Employees

The Caña Rum Bar


Caña Rum Bar
714 W. Olympic Blvd., Los Angeles, CA 90015 (back of parking structure)

When I say I found the best bar experience since I first discovered The Varnish, that should make you stop and listen.  For this week’s Bar Fly, I present to you, The Caña Rum Bar.
Last Tuesday, I was hanging out in DTLA with one of my best friends from Berkeley (also a client).  Being a Tuesday night, we thought it’d be a good idea to check out some bars, since the crowds would be low.  We made a big loop, starting at the Biscuit Lofts, swinging by Little Tokyo, and then heading down Gallery Row, through the Bank District, toward LA Live, to a bar I’ve been meaning to check out for a LONG time, but have never done so due to its isolated and somewhat inaccessible location.
Heading south on Main Street, the up-and-coming livelihood of Gallery Row slowly faded into the background and led into the DTLA of 10 years ago – quiet, dark, and desolate.  [The magic and uniqueness of DTLA is never more pronounced when you pass through an area where the eerie quietness of an historical but downtrodden commercial district and the pandemonium of a newly-developed multi-billion-dollar entertainment complex like LA Live are essentially separated by a single street (in this case, Flower St.)]
We parked near the Mayan Theater off Olympic Blvd. and walked down the empty street toward the old Petroleum Building.  Marked only by a neon sign, we continued along the side of the building, through the entrance of the parking structure, all the way toward the back, to a small door with a maroon awning.  And there, in the far back of a parking structure, inside a commercial building built in 1925, in an otherwise bleak area of town, we found the Caña Rum Bar.
The Caña Rum Bar is a “members only” rum and cigar bar.  But don’t worry, “members only” simply means you pay $20 for the entire year and get to bring guests.  And as someone who is religiously opposed to cover charges, trust me in saying the small fee is well worth the experience.
After checking in, the front entrance leads down a dark and narrow hallway toward a door partitioned off by thick black curtains – an entryway that screams “members only,” and gives you the distinct impression of being part of a private club.  Passing through the curtains leads into a very dimly lit, eclectic nautical-themed bar, which is deceptively large, spread out along three different sections wrapping around the long L-shaped bar – candlelit booths and tables line the sides of the room, separated by wooden mast-like pylons, continuing around the room and bar, leading into a separate patio-like cigar room, where patrons can sit on kitschy cast-iron lattice chairs around a roaring fireplace and smoke their favorite cigars under a partially vented skylight ceiling.  The place is lit by old-fashioned chandeliers and hanging glass lanterns wrapped in knotted nautical rope.  The scene is classy, tranquil, and upscale but laid back.

The bar itself has an interesting mix of thematic elements - nautical, Caribbean, Cuban, with a bourgsie yet unpretentious vibe - probably reflecting the varied history and culture of rum itself.  And make no mistake, the perfectly executed aesthetic form of the place is equally complimented by its substance:  Caña not only looks like a rum and cigar bar, it IS a rum and cigar bar - featuring literally hundreds of different types of rums, from all over the world.  And if that wasn't enough, you can also purchase cigars.  [and smoke them in the cigar room.]  But if you just want to keep things normal, they also have an excellent selection of cocktails and beer.  So there's really something for everyone.  [But I highly recommend trying the rum.]

The Caña Rum Bar is truly one of the best bars in LA – a place that transports you into a different place in a different time; a place offering an authentically unique experience; and a place that takes its role seriously, but does so in a relaxing and unpretentious manner, with a knowledgeable and kind staff.  And let’s face it, with the Cuban Embargo still in effect, you’ll probably want to smoke your favorite Saint luis Rey in a private place.
And while Caña has the very real feel of being off the beaten path (and as far as bars go, it is), it’s only a block away from LA Live, and could serve as a great way to end the night after catching a show at the Nokia Theater or watching a game at the Staples Center.
And if you really want to mix things up with a similar unknown gem, head down the street and check out the Veranda Bar in Hotel Figueroa – an unassuming hotel with an unexpectedly beautiful Moroccan-styled interior (think Casablanca meets Indiana Jones and the Temple of Doom), with an ornate indoor/outdoor bar tucked into a garden setting, overrun with bougainvillea and cactus, beside a tranquil blue pool, hidden through the hotel, out in the back.  As stated by the Los Angeles Times, “Oodles of celebrities frequent the place for pre- and post-concert parties, fashion shows and the like, but no one at the hotel crows about it, which is why the place has come to epitomize the ultimate in laid-back – even self-effacing – style.”
So whether you want to lounge in a Caribbean hideaway or bask in a North African oasis, DTLA is the place to be.  Just make sure to keep out the tourists.

Friday, September 21, 2012

Step 5 - Verify Employment Eligibility


10 Steps to Starting a Business

STAGE THREE – HIRING EMPLOYEES
Complying with Employer Requirements
--------
Step 5 – Verify Employment Eligibility

As previously discussed, the moment a business hires even one employee, it is subjected to an overwhelming barrage of government regulations and requirements.  Stage Three of starting a business covers all the steps necessary (Steps 4 through 9) for complying with these employer requirements.  The previous newsletter discussed Step 4 – the process of obtaining employer identification numbers (EIN) at the State and Federal level.  This newsletter continues the discussion of the 10 Steps to Starting a Business, specifically focusing on Step 5 – Verifying Employment Eligibility.  So without further ado…
5.       Verify Employment Eligibility (Form I-9)
Federal law requires employers to verify an employee's eligibility to work in the United States by completing an Employment Eligibility Verification Form (I-9).  An I-9 Form must be completed for each employee within three days of hiring the employee, and must be kept on file for three years after the date of hire or one year after the date of termination.  Compliance with these I-9 requirements is governed by the U.S. Citizenship and Immigration Services (USCIS) agency, which conducts routine workplace audits to ensure that employers are properly completing and retaining their I-9 forms, and that employee information on the I-9 Forms matches government records.
E-Verify.  To assist employers in complying with the I-9 requirements, the USCIS agency created an online service called E-Verify, which allows employers to electronically verify the employment eligibility of newly hired employees by comparing the information taken from the I-9 Form with existing government records for any particular employee.  Using E-Verify should virtually eliminate Social Security mismatch letters, improve the accuracy of wage and tax reporting, protect jobs for authorized workers and help maintain a legal workforce.

So Step 5 is really about developing policies and procedures for verifying the employment eligibility of all your employees, completing I-9 forms for each employee, and retaining such forms for the required period of time.  In order to ensure procedural compliance with these requirements, it may be a good idea to use a lawyer or other professional, or simply work with a consultant or compliance specialist, to ensure your compliance with employment eligibility verification.  Assuming you have successfully implemented Step 5, you are now ready to move to Step 6 – complying with California’s New Hire Reporting Program

The Red Lion


The Red Lion
2366 Glendale Blvd., Los Angeles (Silver Lake), CA 90039

The Red Lion is one of LA’s best bars and most unique experiences, hands down.  For those of you who know me, you know the Bar Fly is really focused on hidden places.  In this respect, the Red Lion isn’t really “hidden,” in the usual sense of the word.  But I’m nevertheless including it because based on its unassuming outside appearance, the experience once inside the tavern is unmistakably surprising.  In this sense, the magic is hidden.  (And it’s got 3 bars hidden in 1!)
If it wasn’t for the ocean, I’d move from the West Side to Silver Lake in a heartbeat.  Contrary to common belief, Hollywood, with its chic clubs and hordes of tourists, is not the creative center of Los Angeles.  Rather, the true heart of Los Angeles is in its surrounding neighborhoods – Silver Lake, Los Feliz, Echo Park, and Atwater Village.  In many ways, Silver Lake is truly the creative epicenter of the world – a gritty, eclectic, urban, and ethnic area that is simultaneously an authentically hip neighborhood with a bizarre swank that is quintessentially “LA”; a place where the multitudes of creatives, intellectuals, artists, performers, dancers, and hipsters near and far will flock; a place where the real actors, performers, and musicians live – not the Brad Pitt’s and other A-list stars earning millions and represented by Ari Gold, but the girl you might vaguely recognize from a Dove soap commercial who spends the rest of her year bussing tables and working a double shift; a place where writers hang out at local coffee shops while working on their script; where designers sell their work on the sidewalks and at street fairs; and where musicians perform at free outdoor music festivals and at house parties held in bizarre, seemingly-abandoned apartment complexes.
In addition to this startling authenticity, Silver Lake is also home to some of LA’s greatest treasures:  Intelligetsia Coffee, the Sunset Junction, some of the most famous modernist architecture in North America, and…The Red Lion.
While the Red Lion isn’t really “hidden,” it lies in a very unique, somewhat obscure enclave of Eastern Los Angeles – on Glendale Blvd., up in the hills, near the Silver Lake Reservoir, far above Sunset Blvd. where the masses of bars are expected to be.  From the outside, the Red Lion looks like nothing but a beige building with a large wooden door.  Plain, simple, unassuming.  But once inside, you’re transported into another world...
The first step inside exposes you to an excessively authentic small German gasthaus (“gasthaus” literally translates as “guest house,” and refers to a German-style inn or tavern with a bar, restaurant, banquet facilities, and hotel rooms for rent).  The room is small, cramped, and crowded, with large wooden tables, surrounded by gaudy clocks, ornate German beer steins, an old guy playing piano, and a bar with authentic German draft beer, served by Austrian girls wearing the traditional dirndl.  Even if you spent the entire night in this small room, you’d forever love the Red Lion.  But then you’ll notice the staircase, almost hidden in the back…
The staircase takes you upstairs, past German tchotchkes and giant nutcrackers, and leads directly into an upstairs (“middle”) bar and “cellar” – a smaller bar inside a small room (that looks somewhat like a bar stuffed into a college dorm room).  So pick up another Spaten Optimator, but don’t stop there…  Continue down the hall to the door in the back, which seems like a backdoor entrance for employees…
And this is where the Red Lion literally transports you to Theresienwiese in late September – the back door leads into an open air, loud and boisterous, full-scale beer garden, with a large outside bar, tables, servers, sausage platters, and authentic German beers served in pint glasses, steins, and even das boot!.  On a crowded night, the experience makes you feel like you’re in the Hofbrauhaus tent during the taping of the first keg at Oktoberfest.  [Trust me, I’ve been to Oktoberfest, and the Red Lion is legit!]
And once you’re done prosting your friends, head directly across the street to the Cha Cha Lounge – a dimly-lit hipster/full-on Mexican cantina bar with the vibe of some place you’d stumble into in Tijuana, situated in a building that once housed a colorful local men’s club.
And if you find yourself inadvertently pulled into a clandestine, underground beerfest and challenged by a group of large Germans, remember your lederhosen and don’t forget to turn das boot sideways before the air bubble comes.  People get hurt that way.  [And yes, this is the only place in LA that actually serves beer in das boot.]
Seriously, if you’re in the area, check out the Red Lion on Friday, October 21st for a real Oktoberfest celebration.

Friday, September 14, 2012

The Far Bar


The Far Bar
347 East 1st Street, los Angeles, CA 90012



Little Tokyo is one of those little jewels in LA that’s so small you’d miss it if you didn’t know it was there, but so quaint and distinctive that once you find it, you wonder how you ever did without it.  Founded around the beginning of the 20th century and one of only three official Japantowns in the United States, LA’s Little Tokyo is the cultural center for Japanese Americans in Southern California.  However, the internment of Japanese Americans during World War II emptied the area, and what is left of the original Little Tokyo can be found in roughly five large city blocks surrounding the Japanese Village Plaza – bounded on the west by Los Angeles Street, on the east by Alameda Street, on the south by 3rd Street, and on the north by First Street.
Despite its small size, Little Tokyo derives its charm from its authentic cultural identity, combined with its unique proximity to the growing Arts District – formerly the Warehouse District.  During the 1970s and 1980s, when Little Tokyo was still reestablishing itself after World War II, artists began moving into the nearby aging warehouse spaces, forming a hidden community in the industrialized area.  As Little Tokyo continued renovating, this integration of culture and art brought it under the national spotlight – the Japanese Village Plaza was awarded a Federal Design Achievement Award in 1986, and the district was declared a National Historic Landmark in 1995.  Now, the area has a ton of restaurants, of all types, and a variety of fashion and clothing stores – everything from shoes, to high-end fashion, all the way to great chotsky dealers (I always get my aviators at Popkiller).
The point is this:  Not only is Little Tokyo very Japanese, it is also very artsy, but in a very urban area, beside the train tracks and the dilapidated remains of industrial warehouses, many of which are being converted into chic art studios and lofts.  So the place has a quite unique feel.  Think Skid Row…but clean…with beautiful graffiti murals…and the homeless wearing brightly colored kicks and looking more like hipsters (suspend your imagination)…and speaking Japanese.  And tiny stores hidden in the winding mall in the village plaza where you can buy Japanese VHS tapes and yogurt.
And there, across the street from the Japanese Village Plaza, hidden far back in a very very narrow alleyway, behind the adjacent restaurant is...The Far Bar.
The Far Bar is basically the first bar I located on my quest to find the best hidden places in LA.  And it has pretty much everything I love about Little Tokyo:  it’s low-key but classy; small, but surprisingly accommodating; and its use of space is truly unique, yet not pretentious.  If you can find the entrance, you literally have to squeeze through a long corridor of brick walls, which suddenly open up to a small-but-larger-than-expected patio bar, lit only by small candles and lights strung overhead, zigzagging from wall to wall high above the narrow makeshift alleyway bar.  The place gets loud and boisterous as the night goes on, and will usually have a band in the very back of the patio (which is still only about 5 feet from your table).  The place serves sushi, beer, liquor, cocktails, and of course, sake.
And after The Far Bar, you might want to head to the opposite end of Little Tokyo, across the street, in the very back of the small Honda Center strip mall, and check out Bar C – a low-key wine and sake bar with a weird bordello theme, where the the walls are covered in pink fur and Japanese bartenders dress like French maids. 
And the good thing is that if you have too much sake, you could probably just walk across the street and crash out in an abandoned warehouse for a few hours.  If anybody asks, just tell them you’re an artist.  [Just don’t tell them I told you to say that.]

Step 4 - Employer Identification Numbers


10 Steps to Starting a Business

STAGE THREE – HIRING EMPLOYEES
Complying with Employer Requirements

This newsletter covers Stage Three of walking through the 10 Steps to Starting a Business.  Now that you have a legally formed business entity and all licenses and permits necessary to conduct business, the next step is hiring employees. 
The moment a business hires even one employee, it is subjected to an overwhelming barrage of government regulations and requirements.  And as discussed below, complying with the litany of Federal and State requirements relating to employees is by far the most complicated, convoluted, and burdensome aspect of setting up a business In California.  Therefore, it is imperative that any business wishing to hire employees put systems in place to ensure compliance with these laws. 
Accordingly, Stage Three, the largest of the four stages, provides a basic overview of the California’s employment laws, breaking down the process of complying with these laws into six steps (Steps 4 through 9):
STAGE ONE
1.       Business Formation
2.       Fictitious Name Statement

STAGE TWO
3.       Apply for Business Permits and Licenses

STAGE THREE
4.       Employer Identification Numbers
5.       Verify Employment Eligibility (Form I-9)
6.       New Hire Reporting Program
7.       Withholding Requirements
8.       Insurance Requirements
9.       Workplace Poster Requirements

STAGE 4
10.    Pay Taxes
Because Stage Three is the most complicated stage, each step within Stage Three will be discussed in its own individual newsletter, starting with Step 4 – Obtaining Employer Identification Numbers.  So without further ado…
4.   Employer Identification Numbers
The first step to hiring an employee is getting employment identification numbers for your business from both the Federal and State governments.
EIN (federal)
The Federal government requires employers to obtain an Employment Identification Number (EIN) by filing Form SS-4 with the U.S. Internal Revenue Service (IRS).  The EIN is necessary for reporting taxes and other documents to the IRS, as well as when reporting information about your employees to various State agencies.  To obtain an EIN, an employer can contact the IRS directly or apply online.  To learn more about obtaining an EIN, check out the IRS’s Guide to theEmployer Identification Number.

EAN (California)
Additionally, California requires employers to register for a California Employer Account Number (EAN), which is used for many of the same purposes as the Federal EIN (e.g. paying and reporting taxes, etc.).  California employers can register for their California EAN by contacting the California Employment Development Department (EDD) directly or by registering online through the EDD’s e-Services for Business.  To learn more about obtaining your California EAN, check out the EDD’s website.

After your business has obtained its Employment Identification Numbers, it is now ready to actually hire employees.  And once you hire an employee, you must verify that the person you hired is eligible to be employed.  Accordingly, stay tuned for Step 5, which discusses the requirement of Verifying Employment Eligibility

Friday, September 7, 2012

Stage Two - Getting Licensed


10 Steps to Starting a Business

STAGE TWO – GETTING LICENSED
Obtaining Business Licenses & Permits
This newsletter continues the multi-part series describing the 10 Steps to Starting a Business, which are described as follows:
  1. Business Formation
  2. Fictitious Name Statement
  3. Apply for Business Permits and Licenses
  4. Employer Identification Numbers
  5. Verify Employment Eligibility (Form I-9)
  6. New Hire Reporting Program
  7. Withholding Requirements
  8. Insurance Requirements
  9. Workplace Poster Requirements
  10. Pay Taxes
The first newsletter discussed the first two steps in Stage One (Setting Up Shop), and provided an overview of how to legally set-up and form a business entity.  This newsletter continues with this series and discusses Stage Two (Getting Licensed”), which covers the third step of starting a business, and provides an overview of how to obtain the business licenses and permits necessary for actually running a business after it has been set up. 
As explained in this letter, simply having a legally formed business entity through which you can run your business doesn’t mean your business is actually authorized to engage in the type of activities you wish to perform.  After forming your business, you must then obtain a variety of licenses and permits, depending on the type of business you intend to run (e.g. restaurant, bar, retail sales, etc.).  In other words, even though your business CAN engage in business, you need to ensure that it MAY engage in business – in the same way that even though someone can drive a car doesn’t mean they are legally permitted to do so without a driver’s license.  Accordingly, Step 3 of setting up a business involves identifying, applying for, and obtaining all necessary licenses and permits necessary to operate your business.
3.       Apply for Business Permits & Licenses
Obtaining all necessary licenses and permits for your specific business can be incredibly convoluted and time-consuming, as there are various license requirements at every level of government – from the Federal level to the State level, all the way down to the County, City, and sometimes even a regional or local level. 
CALGOLD.  To help employers determine which licenses and permits they need for their particular type of business, the State of California has created an online service called CALGOLD.  Employers can use CALGOLD to search for all licenses and permits required for a specific type of business (say, a restaurant or bar), within a specific County (say, Los Angeles), and the search results will provide an extensive list of all licenses and permits required at the Federal, State, County, City, and even local and regional level.
For example, a search of CALGOLD for restaurants operating within Los Angeles County indicates that such businesses may need to obtain the following licenses and permits:
  • Alcoholic Beverage License (“Liquor License”)
  • Sales & Use Permit (“Seller’s Permit)
  • Public Health Operating License (“Food Service Establishment Permit)
  • Building and Construction Permit
  • Burglar Alarm Permit
  • Business License (Business Tax Certificate – see EAN, above)
  • Conditional Use Permit (required for sales of alcohol)
  • Industrial Wastewater Discharge Permit
  • Land Use Permit
  • Zoning Approval

While CALGOLD is invaluable for small business owners by providing them with an easy-to-use means of identifying all permits and licenses potentially required for their specific business, take note that identifying the licenses needed is simply the first step.  Once you have identified the licenses your business must have to operate, you must then apply for and obtain all such necessary licenses and permits.  And completing the applications for each type of license or permit required is often less than intuitive – requiring multiple application forms to various government entities, all requesting different forms of identification and information.  Accordingly, while CALGOLD provides small business owners with a vital and truly ingenious service, its limitations must be recognized, as it leads business owners to the uncharted labyrinth of communicating with a myriad of government entities and complying with their numerous rules and regulations.  And furthermore, failure to have all required licenses and permits can subject you to serious fines, lawsuits, or penalties.  Therefore, while CALGOLD points you in the right direction, it is still highly advised that you employ an attorney to assist you with Step 3, and oversees the process of obtaining all required licenses and permits for your business.

Assuming we have now successfully completed Steps 1 through 3, our business should now be formed and properly licensed to engage in business.  However, now that you may lawfully engage in business, you now come to the most precarious stage in setting up and running a business – Hiring Employees!  Accordingly, we are now ready for Stage Three – hiring employees and complying with California’s litany of employer requirements.  Stay tuned for the following newsletters, which will carefully walk us through the steps involved in Stage Three – complying with California’s employer requirements…

The Old Place Restaurant


The Old Place Restaurant
29983 Mulholland Hwy., Cornell (aka Agoura), CA 91301 – Tel: (818) 706-9001


To most, the City of “Malibu” conjures fantasy-like images of the rich and famous, basking on picturesque beaches, and cliff-side houses you’ll never afford.  But, as a former resident of “the ‘Bu,” I can truly say the place offers far more than these iconic images, serving as a legitimate Shangri-La within an otherwise congested and overpopulated city – sprawling mountains, deep valleys, souring peaks, offering wineries, amazing hiking and rock climbing, mesmerizing camp sites, and of course, world class surfing.  I am still amazed by the abundance of hidden gems tucked away in the tiny corners, nooks, and crannies of the Santa Monica Mountains.
Last week, I made a concerted decision to get back into rock climbing and hiking, and as part of this resolution, I used the Labor Day weekend to take a break and drive up to Malibu – to do a rock scramble above Malibu Lake, and take advantage of some of the weekend’s epic surf (compliments of Hurricane Ileana).  After finishing a 4-hour hike off Deer Leg Trail, I returned to my car and decided to take the scenic route back to the beach.
And while driving along Mulholland Highway, deep in the mountains between Malibu and Agoura Hills, I stumbled upon another one of Malibu’s best hidden secrets:  The Old Place Restaurant.
Technically, The Old Place is not in Malibu – it lies halfway in a residential neighborhood and halfway in the Peter Straus Ranch, in an unincorporated district in the mountainous wine country area of the Santa Monica Mountains, still within Los Angeles County, in a once-established town called “Cornell,” now sharing the Agoura Hills zip code.
And if that doesn’t make the place seem hidden enough, The Old Place actually resides in the dilapidated remains of what was once Cornell’s post office, from 1884 to 1904.  And at first blush, The Old Place seems like it hasn’t been updated since that time, appearing to be a distressed wooden warehouse, somewhat like an old cowboy saloon, or one of the Cajon river homes lying on the bayou in the beginning of the Pirates of the Caribbean ride [or the House of Blues, to those who haven't been to Disneyland].  But despite The Old Place’s odd, out-of-place look, its surroundings – standing directly beside the quaint Cornell winery and downhill from an obscure art gallery – suggest the exterior is merely an unassuming façade, concealing some kind of…je ne sais quoi. (Keeping with the Cajun theme.)
And The Old Place doesn’t disappoint, as walking up the rickety wooden steps and stepping inside the restaurant gives way to an unexpected, almost magical experience.  The ceilings are low and the place is dark, lit by dim hanging lamps that look like old-fashioned mine shaft lanterns.  The place is packed and loud, but still intimate, with 5 booths, 3 tables, a private room, and a 20 foot antique bar that runs down the center of the restaurant and serves as a giant dining table.  The place is crowded and compact, with an oddly unbalanced symmetry – on the left, the booths sit low with a high back, nearly sunken into the ground, making you feel like you’re inside a Hobbit hole waiting for Bilbo Baggins to come out and tell you about the night’s specials; but on the right, the bar is so tall that ordering a drink feels like standing below a pharmacist counter and asking for a pinot gris.
The Old Place was founded by Tom Runyon after he moved out West from New York, some 70 years ago.  Runyon was an avid hunter, trapper, and fisherman, and the restaurant reflects this aura through its rustic, pioneer-like, stereotypical Western vibe.  While Tom passed away in 2009, his son, Morgan, continues to operate the restaurant, and pays tribute to his father’s establishment by featuring Tom’s original menu of “Steaks, Clams, and Baked Potatoes.”  The restaurant features a delicious menu, serves beer, and has an excellent selection of wine from the surrounding local wineries, as well as other top producers from California.
All of this is to say that dining in The Old Place is a truly charming, almost transcendent experience – reminiscent of the days when pioneers would ride into town on horseback to get a drink at the local watering hole before heading back to Malibu Creek to pan for gold.  The old saloon and the surrounding mountains take you back to a time when the West was new, unsettled, and unexplored – a romantic era in American history.  So, if you’re interested in drinking some wine, eating some steak, and playing a gold-digger for the evening, The Old Place is a must – a truly genuine experience that can’t be recreated.  [And by “gold-digger” I mean the 1849er/SF-type, not the stereotypical LA-type.  Go to Surfrider beach for that type.]

Friday, May 18, 2012

Stage One - Setting Up Shop


10 Steps to Starting a Business

STAGE ONE – Setting Up Shop:
Establishing the Legal Structure of Your Business Entity
This article continues the multi-part series describing the 10 Steps to Starting a Business, beginning the first substantive discussion of the 10 Steps.  As discussed in the previous posting, the 10 Steps to Starting a Business are as follows:
  1. Business Formation
  2. Fictitious Name Statement
  3. Apply for Business Permits and Licenses
  4. Employer Identification Numbers
  5. Verify Employment Eligibility (Form I-9)
  6. New Hire Reporting Program
  7. Withholding Requirements
  8. Insurance Requirements
  9. Workplace Poster Requirements
  10. Pay Taxes
The 10 Steps have been further distilled into four general stages:  Setting Up Shop; Getting Licensed; Hiring Employees; and Paying Taxes.  This article addresses the first stage of starting a business:  Setting Up Shop.  As previously discussed, Stage One covers the first two steps of starting a business:  1. Business Formation, and 2. Fictitious Business Statement.  Accordingly, the remainder of this article will discuss each of these steps in more detail. 
 
    1. Business Formation.
When starting any business, the first decision you’ll have to make is deciding what form your business can take.  In general, a business will take one of four forms:
  1. sole-proprietorship
  2. partnership
  3. limited liability company (LLC)
  4. corporation
Each form of business has different legal, financial, and tax considerations (e.g. limited liability, ownership and control, etc.), and therefore, anyone wishing to open a restaurant or bar (or any business, for that matter), should carefully consider the various options in order to determine which form is best for their particular goals, objectives and desires.
Most small business owners assume they can accomplish this stage simply by using online service providers, such as LegalZoom, to set up a low-cost corporation or LLC.  However, it should be noted that this can be incredibly risky.  For example, business owners will usually choose to operate as a “single-member LLC,” one of the most popular forms of business.  Generally, the main purpose in forming an LLC (or corporation) is to acquire limited liability – i.e. the LLC provides the owner with a liability “shield,” such that if the business is sued for negligence or unpaid debts, the individual owner cannot be held personally liable.  However, what most small business owners don’t know is that this liability shield can be “pierced” if the entity is improperly structured, drafted, or operated.  That means if you are sued, you could be personally wiped out!  And in California, the single-member LLC is the most commonly pierced type of business entity.  Accordingly, it is highly advisable that you consult with an attorney before setting up your business entity.
After selecting the form your business will take, you must then actually establish it as a distinct legal entity – which consists of completing the appropriate applications, drafting the necessary paperwork, and registering your business entity with the State.  In California, after your business is formed, you must register it by filing the appropriate forms with the California Secretary of State.  (Note, if your business is a sole proprietorship, you do not need to register your business with the State.)
      2. Fictitious Name Statement
In addition to forming your business, you will also obviously have to name it.  All persons and entities planning to do business in California under a name different from their personal name must file a Fictitious Name Statement with the County Recorder Clerk's Office where the business will be conducted.
While filing your FBN may seem like an unimportant technicality, it should not be neglected, as it can result in fairly extreme consequences.  For example, Business & Professions Code 17918 essentially specifies that you cannot maintain any legal actions under the trade name unless the FBN has been properly executed, filed and published.  So make sure to complete this step before moving forward.

After completing Steps 1 and 2 – properly forming and naming your business – your business should now be established as a distinct legal entity.  But that is only the beginning.  The next stage is Getting Licensed