1
 People start their own businesses for many reasons.
5004
Contrast

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.
5002
elaboration-additional

6
 Ironically, the person 
5006
span

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

8
is probably the active, results-oriented sort most likely to hate meeting the rules and record-keeping demands of federal, state and local regulators.
5007
Same-Unit

9
 Yet every business owner has to face the mound of forms and regulations 
5010
span

10
-- and often is the only one available to tackle it.
9
elaboration-additional

11
 There is hope of change.
5016
span

12
 Last week, Sen. Malcolm Wallop 
5012
span

13
(R., Wyo.) 
12
elaboration-additional-e

14
held hearings on a bill 
5141
span

15
to strengthen an existing law 
5015
span

16
designed to reduce regulatory hassles for small businesses.
15
elaboration-object-attribute-e

17
 A great many federal regulations are meant for larger entities 
5017
List

18
and don't really apply to small businesses, 
5017
List

19
says Marian Jacob, a legislative aide to Sen. Wallop.
5017
attribution

20
 Other lawmakers are busy 
5022
span

21
trying to revive the recently lapsed Paperwork Reduction Act,
5023
span

22
 which many feel benefited small enterprises.
21
elaboration-object-attribute-e

23
 Thus, optimistic entrepreneurs await a promised land of less red tape 
5027
span

24
-- just as soon as Uncle Sam gets around to arranging it.
23
condition

25
 Meanwhile, they tackle the mounds of paper 
5031
Contrast

26
-- and fantasize about a dream world 
5028
span

27
where bulk-mail postal regulations and government inspectors are banished.
26
elaboration-object-attribute-e

28
 To find out what red tape riles entrepreneurs most,
5034
purpose

29
 the Journal asked a completely unscientific, random sample of business owners to fantasize about the forms and regulations 
5034
span

30
they would most like to get lost in the mail.
29
elaboration-object-attribute-e

31
 Some entrepreneurs say 
5037
attribution

32
the red tape 
5036
span

33
they most love to hate 
32
elaboration-object-attribute-e

34
is red tape 
5038
span

35
they would also hate to lose. 
34
elaboration-object-attribute-e

36
They concede 
5041
attribution

37
that much of the government meddling 
5040
span

38
that torments them 
37
elaboration-object-attribute-e

39
is essential to the public good, and even to their own businesses.
5041
Same-Unit

40
 Rules 
5044
span

41
that set standards for products 
5043
Disjunction

42
or govern business behavior, 
5043
Disjunction

43
generally the best regarded form of red tape, create a level playing field 
5045
Same-Unit

44
and keep unscrupulous competitors away, 
5046
List

45
says Sidney West, president of TechDesign International Inc., a Springfield, Va., business 
5048
span

46
that designs telecommunication and other products.
45
elaboration-object-attribute-e

47
 Mr. West cites the Federal Communications Commission and its standards for telecommunications equipment: 
5052
span

48
They monitor product quality
5051
Sequence

49
 and prevent junk from flooding the market.
5051
Sequence

50
 Some gripes about red tape are predictable: 
5056
span

51
Architects complain about a host of building regulations, 
5053
List

52
auto leasing companies about car insurance rules.
5053
List

53
 Determining when handicapped access is required can be a nightmare for architects, 
5055
span

54
says Mark Dooling, president of Dooling & Co., a Newton, Mass., architectural firm.
53
attribution

55
 There is such a maze of federal, state and local codes 
56
consequence-n

56
that building inspectors are backing away from interpreting them, 
5057
span

57
Mr. Dooling says.
5057
attribution

58
 Taxi, leasing and other companies 
5061
span

59
that maintain fleets of vehicles 
58
elaboration-object-attribute-e

60
devote substantial resources to complying with state insurance laws and a host of agencies.
5062
Same-Unit

61
 It's very costly and time-consuming, 
5064
span

62
says Phil Rosen, a partner in Fleet & Leasing Management Inc., a Boston car-leasing company.
61
attribution

63
 One senior executive at his firm spends nearly 20% of his time on insurance,
5065
span

64
 he says.
63
attribution

65
 Other forms of red tape are more pervasive.
5072
span

66
 The most onerous, 
5069
span

67
many entrepreneurs say, 
66
attribution-e

68
is the record-keeping and filing 
5070
span

69
required by tax authorities.
68
elaboration-object-attribute-e

70
 Complying with environmental and workplace regulations runs a close second.
5073
List

71
 But gripes run the gamut.
5076
span

72
 Here is the red tape 
5074
span

73
that irks surveyed business owners the most: 
72
elaboration-object-attribute-e

74
 ENVIRONMENTAL REGULATIONS: 
5091
TextualOrganization
SectionTitle
75
Next to medical insurance, costs of compliance are the fastest-growing expense at Impco Inc., a Providence, R.I., chemical company.
5083
span

76
 Peter Gebhard, the company's owner, says 
5080
attribution

77
spending on regulatory paper work and the people 
5078
span

78
to do it 
77
elaboration-object-attribute-e

79
-- mostly to comply with federal, state and local environmental laws -- 
5078
purpose-e

80
will rise almost 30% this year to $100,000. 
5080
Same-Unit

81
Mr. Gebhard adds 
82
attribution

82
that spending on environmental red tape amounts to between 6.5% and 7.5% of Impco's total operating expenses.
5082
span

83
 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, 
5085
span

84
says Robert Maguire, president.
83
attribution

85
 One state environmental regulator returned a report 
5089
span

86
because it wasn't heavy enough, 
87
consequence-n

87
it couldn't have been correct,
5088
span

88
 Mr. Maguire says.
5089
attribution

89
 WITHHOLDING RULES: 
5100
TextualOrganization
SectionTitle
90
Employers must deposit withholding taxes 
5092
span

91
exceeding $3,000 
90
elaboration-object-attribute-e

92
within three days after payroll 
5093
Same-Unit

93
-- or pay stiff penalties -- 
5094
Disjunction

94
and that's a big problem for small businesses.
5099
span

95
 It's especially nettlesome 
5097
span

96
if you're on the road 
5096
List

97
and you're the one responsible, 
5096
List

98
says Eddie Brown, president of Brown Capital Management Inc., a Baltimore money-management firm.
5097
attribution

99
 EMPLOYEE MANUALS: 
5111
TextualOrganization
SectionTitle
100
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.
5104
span

101
 An employer leaves itself open to a great deal of liability 
5102
span

102
if its employee manuals don't reflect the most recent laws, 
101
condition

103
he says.
5102
attribution

104
 But the ever-changing laws are usually so complicated and confusing 
5109
Consequence

105
that you need professionals 
5108
span

106
to help you; 
105
elaboration-object-attribute-e

107
you can't do it yourself, 
5108
restatement

108
he adds. 
5105
attribution

109
 PENSION AND PROFIT-SHARING RULES:
5123
TextualOrganization
SectionTitle
110
 Complying with these is enough 
5112
span

111
to make business owners look forward to their own pension days.
110
elaboration-object-attribute-e

112
 Yearly changes in federal benefit laws force small businesses to repeatedly re-evaluate and redesign existing plans.
5117
span

113
 Alice Fixx, 
5114
span

114
who runs her own public-relations concern in New York, 
113
elaboration-additional-e

115
says 
5115
Same-Unit

116
she has had to overhaul her pension and profit-sharing plans three times in the past three years.
5116
span

117
 It doesn't increase benefits, 
5118
Contrast

118
but it's costly and time-consuming, 
5118
Contrast

119
Ms. Fixx says.
5118
attribution

120
 Compliance added 15% to 20% to her accounting bill last year, 
5121
span

121
she says.
120
attribution

122
 SALES TAX RECORDS: 
5136
TextualOrganization
SectionTitle
123
Advertising agencies and other service companies are exempt from city and state sales tax in most locales 
124
concession

124
-- but the exemption comes at a price of exhaustive records and rigorous reviews.
5126
span

125
 To justify their exempt status 
5127
Sequence

126
and avoid penalties, 
5127
Sequence

127
these businesses must show once a year 
5131
attribution

128
that each and every transaction 
5130
span

129
on which they didn't pay sales tax 
128
elaboration-object-attribute-e

130
was a legitimate business expense.
5131
Same-Unit

131
 You need one person 
5133
span

132
to just take care of sales tax, 
131
elaboration-object-attribute-e

133
says Jennie Tong, executive vice president of Lee Liu & Tong Advertising Inc., New York.
5133
attribution

5001
span
5002
Same-Unit

5002
multinuc
5005
span

5003
span



5004
multinuc
5008
span

5005
span
5004
Contrast

5006
span
5007
Same-Unit

5007
multinuc
5010
concession

5008
span
5140
Problem-Solution

5009
span
5004
explanation-argumentative

5010
span
5009
span

5011
span



5012
span
5013
Same-Unit

5013
multinuc
5019
span

5014
span
5013
Same-Unit

5015
span
14
elaboration-object-attribute-e

5016
span
5026
span

5017
multinuc
5018
span

5018
span
5013
explanation-argumentative

5019
span
5024
List

5020
span



5021
span
5024
List

5022
span
5021
span

5023
span
20
consequence-n

5024
multinuc
11
evidence

5025
span



5026
span
5140
Problem-Solution

5027
span
5142
span

5028
span
5031
Contrast

5029
span



5030
span



5031
multinuc
5027
temporal-same-time

5032
span



5033
span
5139
Question-Answer

5034
span
5033
span

5035
span
5039
concession

5036
span
5037
Same-Unit

5037
multinuc
5035
span

5038
span
5037
Same-Unit

5039
span
5042
span

5040
span
5041
Same-Unit

5041
multinuc
5039
span

5042
span
5050
span

5043
multinuc
40
elaboration-object-attribute-e

5044
span
5045
Same-Unit

5045
multinuc
5046
List

5046
multinuc
5047
span

5047
span
5049
span

5048
span
5046
attribution

5049
span
5042
explanation-argumentative

5050
span
5068
antithesis

5051
multinuc
47
elaboration-additional

5052
span
5047
elaboration-general-specific

5053
multinuc
5060
span

5054
span



5055
span
5059
span

5056
span
5068
List

5057
span
5058
span

5058
span
5055
explanation-argumentative

5059
span
5143
List

5060
span
50
example

5061
span
5062
Same-Unit

5062
multinuc
5063
span

5063
span
5143
List

5064
span
5066
span

5065
span
5064
evidence

5066
span
5062
explanation-argumentative

5067
span



5068
multinuc
5138
span

5069
span
5071
Same-Unit

5070
span
5071
Same-Unit

5071
multinuc
5073
List

5072
span
5068
List

5073
multinuc
65
example

5074
span
5137
span

5075
multinuc



5076
span
5068
List

5077
span
5084
span

5078
span
5079
span

5079
span
5080
Same-Unit

5080
multinuc
5077
span

5081
span



5082
span
5077
elaboration-additional

5083
span
5086
List

5084
span
75
evidence

5085
span
5087
span

5086
multinuc
5091
TextualOrganization
SectionText
5087
span
5086
List

5088
span
85
reason

5089
span
5090
span

5090
span
5085
elaboration-additional

5091
multinuc
5101
List

5092
span
5093
Same-Unit

5093
multinuc
5094
Disjunction

5094
multinuc
5095
Evaluation

5095
multinuc
5100
TextualOrganization
SectionText
5096
multinuc
95
condition

5097
span
5098
span

5098
span
94
elaboration-additional

5099
span
5095
Evaluation

5100
multinuc
5101
List

5101
multinuc
5074
elaboration-set-member

5102
span
5103
span

5103
span
5109
concession

5104
span
5111
TextualOrganization
SectionText
5105
span
5110
span

5106
span



5107
span
5109
Consequence

5108
span
5107
span

5109
multinuc
5105
span

5110
span
100
explanation-argumentative

5111
multinuc
5101
List

5112
span
5113
span

5113
span
5123
TextualOrganization
SectionText
5114
span
5115
Same-Unit

5115
multinuc
116
attribution

5116
span
5120
span

5117
span
5112
explanation-argumentative

5118
multinuc
5119
span

5119
span
5125
span

5120
span
112
evidence

5121
span
5119
evidence

5122
span



5123
multinuc
5101
List

5124
span



5125
span
5116
comment

5126
span
5132
span

5127
multinuc
5129
purpose

5128
span
5135
span

5129
span
5128
span

5130
span
5131
Same-Unit

5131
multinuc
5129
span

5132
span
5136
TextualOrganization
SectionText
5133
span
5134
span

5134
span
5128
elaboration-additional

5135
span
5126
example

5136
multinuc
5101
List

5137
span
71
elaboration-general-specific

5138
span
5139
Question-Answer

5139
multinuc
5075
Topic-Drift

5140
multinuc
5075
Topic-Drift

5141
span
5014
span

5142
span
5016
consequence-s

5143
multinuc
5053
elaboration-general-specific

