1
 People start their own businesses for many reasons.
5003
span

2
 But a chance 
5001
span

3
to fill out sales-tax records 
2
elaboration-object-attribute-e

4
is rarely one of them. 
5002
Same-Unit

5
 Red tape is the bugaboo of small business.
5004
span

6
 Ironically, the person 
5005
span

7
who wants to run his or her own business
6
elaboration-object-attribute-e

8
 is probably the active, results-oriented sort 
5007
span

9
most likely to hate meeting the rules and record-keeping demands of federal, state and local regulators.
8
elaboration-object-attribute-e

10
 Yet every business owner has to face the mound of forms and regulations 
5008
List

11
-- and often is the only one available to tackle it.
5008
List

12
 There is hope of change. 
5010
span

13
Last week, Sen. Malcolm Wallop 
5011
span

14
(R., Wyo.)
13
elaboration-additional-e

15
 held hearings on a bill 
5012
span

16
to strengthen an existing law 
5014
span

17
designed to reduce regulatory hassles for small businesses.
16
elaboration-object-attribute-e

18
 A great many federal regulations are meant for larger entities
5016
Cause-Result

19
 and don't really apply to small businesses, 
5016
Cause-Result

20
says Marian Jacob, a legislative aide to Sen. Wallop.
5016
attribution

21
 Other lawmakers are busy
5019
span

22
 trying to revive the recently lapsed Paperwork Reduction Act,
5020
span

23
 which many feel benefited small enterprises.
22
elaboration-additional-e

24
 Thus, optimistic entrepreneurs await a promised land of less red tape 
5022
span

25
-- just as soon as Uncle Sam gets around to arranging it.
24
circumstance

26
 Meanwhile, they tackle the mounds of paper 
5025
List

27
-- and fantasize about a dream world 
5024
span

28
where bulk-mail postal regulations and government inspectors are banished.
27
elaboration-object-attribute-e

29
 To find out what red tape riles entrepreneurs most, 
5028
purpose

30
the Journal asked a completely unscientific, random sample of business owners to fantasize about the forms and regulations 
5028
span

31
they would most like to get lost in the mail.
30
elaboration-object-attribute-e

32
 Some entrepreneurs say 
5031
attribution

33
the red tape 
5030
span

34
they most love to hate 
33
elaboration-object-attribute-e

35
is red tape
5029
span

36
 they would also hate to lose.
35
elaboration-object-attribute-e

37
 They concede 
5036
attribution

38
that much of the government meddling 
5034
span

39
that torments them
38
elaboration-object-attribute-e

40
 is essential to the public good, and even to their own businesses.
5036
Same-Unit

41
 Rules 
5037
span

42
that set standards for products 
5038
List

43
or govern business behavior, 
5038
List

44
generally the best regarded form of red tape, create a level playing field 
5039
List

45
and keep unscrupulous competitors away, 
5039
List

46
says Sidney West, president of TechDesign International Inc., a Springfield, Va., business
5042
span

47
 that designs telecommunication and other products.
46
elaboration-object-attribute-e

48
 Mr. West cites the Federal Communications Commission and its standards for telecommunications equipment: 
5044
span

49
They monitor product quality 
5043
Cause-Result

50
and prevent junk from flooding the market.
5043
Cause-Result

51
 Some gripes about red tape are predictable: 
5050
span

52
Architects complain about a host of building regulations, 
5049
List

53
auto leasing companies about car insurance rules.
5049
List

54
 Determining when handicapped access is required can be a nightmare for architects, 
5051
span

55
says Mark Dooling, president of Dooling & Co., a Newton, Mass., architectural firm.
54
attribution

56
 There is such a maze of federal, state and local codes
57
consequence-n

57
 that building inspectors are backing away from interpreting them,
5133
span

58
 Mr. Dooling says.
5133
attribution

59
 Taxi, leasing and other companies 
5055
span

60
that maintain fleets of vehicles
59
elaboration-object-attribute-e

61
 devote substantial resources to complying with state insurance laws and a host of agencies.
5056
Same-Unit

62
 It's very costly and time-consuming,
5057
span

63
 says Phil Rosen, a partner in Fleet & Leasing Management Inc., a Boston car-leasing company.
62
attribution

64
 One senior executive at his firm spends nearly 20% of his time on insurance, 
5061
span

65
he says. 
64
attribution

66
 Other forms of red tape are more pervasive.
5066
span

67
 The most onerous,
5135
span

68
 many entrepreneurs say,
67
attribution-e

69
 is the record-keeping and filing 
5065
span

70
required by tax authorities.
69
elaboration-object-attribute-e

71
 Complying with environmental and workplace regulations runs a close second. 
5067
List

72
But gripes run the gamut.
5071
span

73
 Here is the red tape 
5069
span

74
that irks surveyed business owners the most: 
73
elaboration-object-attribute-e

75
 ENVIRONMENTAL REGULATIONS: 
5073
span

76
Next to medical insurance, costs of compliance are the fastest-growing expense at Impco Inc., a Providence, R.I., chemical company. 
5083
span

77
Peter Gebhard, the company's owner, says 
5078
attribution

78
spending on regulatory paper work and the people 
5076
span

79
to do it 
78
elaboration-object-attribute-e

80
-- mostly to comply with federal, state and local environmental laws -- 
5076
purpose-e

81
will rise almost 30% this year to $100,000.
5078
Same-Unit

82
 Mr. Gebhard adds 
83
attribution

83
that spending on environmental red tape amounts to between 6.5% and 7.5% of Impco's total operating expenses.
5079
span

84
 Eastern Reproduction Corp., a Waltham, Mass., maker of thin metal precision parts, must report to five federal and state agencies as well as to local fire, police, hospital and plumbing authorities, 
5081
span

85
says Robert Maguire, president.
84
attribution

86
 One state environmental regulator returned a report 
5086
span

87
because it wasn't heavy enough, 
88
circumstance

88
it couldn't have been correct,
5087
span

89
 Mr. Maguire says. 
5086
attribution

90
 WITHHOLDING RULES: 
5095
span

91
Employers must deposit withholding taxes 
5091
span

92
exceeding $3,000 
91
elaboration-object-attribute-e

93
within three days after payroll 
5092
Same-Unit

94
-- or pay stiff penalties -- 
5093
Otherwise

95
and that's a big problem for small businesses.
5094
Consequence

96
 It's especially nettlesome 
5096
span

97
if you're on the road
5097
List

98
 and you're the one responsible, 
5097
List

99
says Eddie Brown, president of Brown Capital Management Inc., a Baltimore money-management firm. 
5096
attribution

100
 EMPLOYEE MANUALS: 
5100
span

101
Revising employee manuals on pensions, health care and other subjects costs over $25,000 a year for Bert Giguiere, president of Professional Agricultural Management Inc., a Fresno, Calif., provider of business services to farmers.
5103
span

102
 An employer leaves itself open to a great deal of liability 
5101
span

103
if its employee manuals don't reflect the most recent laws,
102
condition

104
 he says.
5101
attribution

105
 But the ever-changing laws are usually so complicated and confusing 
5104
Consequence

106
that you need professionals 
5105
span

107
to help you; 
106
elaboration-object-attribute-e

108
you can't do it yourself,
5106
List

109
 he adds. 
5104
attribution

110
 PENSION AND PROFIT-SHARING RULES: 
5110
span

111
Complying with these is enough 
5109
span

112
to make business owners look forward to their own pension days.
111
elaboration-object-attribute-e

113
 Yearly changes in federal benefit laws force small businesses to repeatedly re-evaluate and redesign existing plans.
5118
span

114
 Alice Fixx,
5112
span

115
 who runs her own public-relations concern in New York, 
114
elaboration-additional-e

116
says 
5113
Same-Unit

117
she has had to overhaul her pension and profit-sharing plans three times in the past three years.
5114
span

118
 It doesn't increase benefits, 
5115
Contrast

119
but it's costly and time-consuming, 
5115
Contrast

120
Ms. Fixx says.
5115
attribution

121
 Compliance added 15% to 20% to her accounting bill last year, 
5119
span

122
she says.
121
attribution

123
 SALES TAX RECORDS: 
5122
span

124
Advertising agencies and other service companies are exempt from city and state sales tax in most locales 
125
concession

125
-- but the exemption comes at a price of exhaustive records and rigorous reviews.
5121
span

126
 To justify their exempt status
5123
List

127
 and avoid penalties,
5123
List

128
 these businesses must show once a year 
5126
attribution

129
that each and every transaction 
5125
span

130
on which they didn't pay sales tax 
129
elaboration-object-attribute-e

131
was a legitimate business expense. 
5126
Same-Unit

132
You need one person 
5129
span

133
to just take care of sales tax, 
132
elaboration-object-attribute-e

134
says Jennie Tong, executive vice president of Lee Liu & Tong Advertising Inc., New York.
5129
attribution

5001
span
5002
Same-Unit

5002
multinuc
1
comment

5003
span
5
summary-n

5004
span
5134
span

5005
span
5006
Same-Unit

5006
multinuc
5008
concession

5007
span
5006
Same-Unit

5008
multinuc
5009
span

5009
span
5015
Problem-Solution

5010
span
5023
Cause-Result

5011
span
5013
Same-Unit

5012
span
5013
Same-Unit

5013
multinuc
5018
span

5014
span
15
elaboration-object-attribute-e

5015
multinuc
5046
Topic-Drift

5016
multinuc
5017
span

5017
span
5013
elaboration-additional

5018
span
5021
List

5019
span
5021
List

5020
span
21
elaboration-additional

5021
multinuc
12
elaboration-additional

5022
span
5026
span

5023
multinuc
5015
Problem-Solution

5024
span
5025
List

5025
multinuc
5022
temporal-same-time

5026
span
5023
Cause-Result

5027
span
5033
Question-Answer

5028
span
5027
span

5029
span
5031
Same-Unit

5030
span
5031
Same-Unit

5031
multinuc
5032
span

5032
span
5035
concession

5033
multinuc
5046
Topic-Drift

5034
span
5036
Same-Unit

5035
span
5047
span

5036
multinuc
5035
span

5037
span
5040
Same-Unit

5038
multinuc
41
elaboration-object-attribute-e

5039
multinuc
5040
Same-Unit

5040
multinuc
5041
span

5041
span
5045
span

5042
span
5040
attribution

5043
multinuc
48
elaboration-general-specific

5044
span
5041
elaboration-additional

5045
span
5047
explanation-argumentative

5046
multinuc
5004
elaboration-additional

5047
span
5048
span

5048
span
5132
span

5049
multinuc
51
example

5050
span
5070
Contrast

5051
span
5059
span

5052
span



5053
span
5051
explanation-argumentative

5054
span



5055
span
5056
Same-Unit

5056
multinuc
5058
span

5057
span
5060
List

5058
span
5049
List

5059
span
5049
List

5060
multinuc
5056
explanation-argumentative

5061
span
5060
List

5062
span



5063
span



5064
multinuc
5067
List

5065
span
5064
Same-Unit

5066
span
5070
Contrast

5067
multinuc
66
example

5068
span



5069
span
5074
span

5070
multinuc
72
concession

5071
span
5072
span

5072
span
5048
explanation-argumentative

5073
span
5090
List

5074
span
5071
elaboration-additional

5075
span
5084
span

5076
span
5136
span

5077
span



5078
multinuc
5075
span

5079
span
5075
elaboration-additional

5080
span



5081
span
5089
span

5082
span



5083
span
5085
List

5084
span
76
explanation-argumentative

5085
multinuc
75
elaboration-additional

5086
span
5088
span

5087
span
86
reason

5088
span
5081
elaboration-additional

5089
span
5085
List

5090
multinuc
5069
example

5091
span
5092
Same-Unit

5092
multinuc
5093
Otherwise

5093
multinuc
5094
Consequence

5094
multinuc
5099
span

5095
span
5090
List

5096
span
5098
span

5097
multinuc
96
condition

5098
span
5094
elaboration-additional

5099
span
90
elaboration-additional

5100
span
5090
List

5101
span
5102
span

5102
span
5107
concession

5103
span
100
elaboration-additional

5104
multinuc
5107
span

5105
span
5106
List

5106
multinuc
5104
Consequence

5107
span
5108
span

5108
span
101
explanation-argumentative

5109
span
5111
span

5110
span
5090
List

5111
span
110
elaboration-additional

5112
span
5113
Same-Unit

5113
multinuc
117
attribution

5114
span
5117
List

5115
multinuc
5116
span

5116
span
5120
span

5117
multinuc
113
explanation-argumentative

5118
span
5109
explanation-argumentative

5119
span
5116
explanation-argumentative

5120
span
5117
List

5121
span
5128
span

5122
span
5090
List

5123
multinuc
5124
purpose

5124
span
5127
span

5125
span
5126
Same-Unit

5126
multinuc
5124
span

5127
span
5131
span

5128
span
123
elaboration-additional

5129
span
5130
span

5130
span
5127
elaboration-additional

5131
span
5121
explanation-argumentative

5132
span
5033
Question-Answer

5133
span
5053
span

5134
span



5135
span
5064
Same-Unit

5136
span
5078
Same-Unit

