South Down intramural squabble over how much land must be left as green space lands in Superior Court
LACONIA — The governing body of the South Down Recreation Association is asking a Belknap County judge to stop the paving of about 1,400 square feet in the Gables Village — one of the many individual villages that comprise the gated lakeside community accessed off Parade Road.
According to minutes of the Zoning Board of Adjustment that approved a variance for the project, the Gables received a variance in February to use an additional 10 percent of its open space for paving and private deck expansion.
The association's appeal of the ZBA decision also requests that the court issue a temporary restraining order against the Gables.
Residents from the Gables said they want to be able to expand some of their decks and pave a portion of a gravel lot that is used for overflow parking because it is safer for some of its residents. There are a few homes that have one parking space and this would allow those owners to increase their individual parking.
Those who spoke against the variance before the ZBA said it would allow all of the other villages in South Down to decrease their green space, that the people who bought homes in the Gables were aware of the green space restrictions before they purchased, and the runoff from additional paving would acerbate an already compromised storm water drainage problem in the villages that are below the Gables.
According to City Planner Shanna Saunders, the SDRA is the governing body of the entire South Down development that is comprised of numerous individual villages — each of which has its own name, identity, amenities and governing board. The Gables is one of those villages and has 31 single-family homes in it.
Typically, individual village residents vote internally on matters that are of interest to them and then takes their vote to the SDRA for approval.
The appeal states that the South Down Recreation Association denied the Gables' request to decrease its green space from 80 to 70 percent after which the Gables went to the ZBA for a zoning variance.
Lawyers for the SDRA say the Zoning Board has no jurisdiction because it cannot overturn a Planning Board condition of approval.
Minutes indicate that when South Down was approved for development in the 1980s, there was a 80 percent minimum green space requirement. While that particular planning ordinance has changed, the SDRA says it was a condition of approval and was included in the deed restrictions put in place at the time of development.
No reply has been filed by the city on behalf of the ZBA.
According to minutes of the Zoning Board of Adjustment that approved a variance for the project, the Gables received a variance in February to use an additional 10 percent of its open space for paving and private deck expansion.
The association's appeal of the ZBA decision also requests that the court issue a temporary restraining order against the Gables.
Residents from the Gables said they want to be able to expand some of their decks and pave a portion of a gravel lot that is used for overflow parking because it is safer for some of its residents. There are a few homes that have one parking space and this would allow those owners to increase their individual parking.
Those who spoke against the variance before the ZBA said it would allow all of the other villages in South Down to decrease their green space, that the people who bought homes in the Gables were aware of the green space restrictions before they purchased, and the runoff from additional paving would acerbate an already compromised storm water drainage problem in the villages that are below the Gables.
According to City Planner Shanna Saunders, the SDRA is the governing body of the entire South Down development that is comprised of numerous individual villages — each of which has its own name, identity, amenities and governing board. The Gables is one of those villages and has 31 single-family homes in it.
Typically, individual village residents vote internally on matters that are of interest to them and then takes their vote to the SDRA for approval.
The appeal states that the South Down Recreation Association denied the Gables' request to decrease its green space from 80 to 70 percent after which the Gables went to the ZBA for a zoning variance.
Lawyers for the SDRA say the Zoning Board has no jurisdiction because it cannot overturn a Planning Board condition of approval.
Minutes indicate that when South Down was approved for development in the 1980s, there was a 80 percent minimum green space requirement. While that particular planning ordinance has changed, the SDRA says it was a condition of approval and was included in the deed restrictions put in place at the time of development.
No reply has been filed by the city on behalf of the ZBA.
Last Updated on Wednesday, 15 May 2013 03:14
Hits: 161
Senators hurrying to stop DRA from taxing restaurants on value of tips left for employees
CONCORD — The state has taken to hustling for tips, but yesterday the Senate Ways and Means Committee took steps to stop tax collectors including tips earned by employees in calculating the state tax liability of their employers.
The committee, at the urging of the New Hampshire Restaurant and Lodging Association, unanimously agreed to prepare legislation that would reaffirm the original intent of the Legislature to exclude tips from the compensation component of the Business Enterprise Tax (BET) and forestall the New Hampshire Department of Revenue Administration (DRA) from requiring firms include tips when calculating their taxes. The issue arose earlier this year, when after excluding tips from collections for nearly two decades, DRA began informing businesses that they must be factored into their tax returns.
Senator Andrew Hosmer (D-Laconia), who sits on the Ways and Means Committee and co-sponsored the measure, said that most of the restaurants in the Lakes Region he contacted were unaware of the issue.
Enacted in 1993, the BET is levied at a rate of 0.75-percent against commercial entities based on the compensation paid to employees, interest paid to creditors and dividends distributed to owners which together comprise the "enterprise value tax base." In writing rules to administer the tax, DRA followed the statute, which stipulates that taxable compensation consists solely of payments made by businesses to their employees, by expressly excluding tips from the tax base. Among payments not considered compensation, according to the agency's rules, were "tips to an employee in the course of employment by an employer provided that such amounts are not deductible expenses for the employer."
In 2008 DRA amended its rules to include most tips in the tax base. One revised rule provides that wages subject to federal income tax withholding as reported on an employee's W-2 form are deemed taxable compensation while another rule excludes tips amounting to less than $20, which are exempt from federal withholding. Although the DRA changed its rules, it did not immediately enforce them and continued to advise taxpayers, in both its guide and on its website, not to include tips in calculating their tax liability.
But, earlier this year businesses received letters from the Audit Division of DRA informing them of discrepancies between the wages they reported to the New Hampshire Department of Employment Security (DES) and those reported on their BET returns to DRA. The letters noted that tips accounted for the variances and reminded employers that the compensation element of the BET includes all tips in excess of $20. DRA proposed adjustments to tax returns, asking firms to remit the amount due by March 8, or, if they disagreed with the adjustments, to provide an explanation accompanied by payroll records for 2009, 2010 and 2011. The agency said that firms that failed to reply would be assessed with interest.
Last week Senators Bob Odell (R-Lempster), Jeb Bradley (R-Wolfeboro), Lou D'Allesandro (D-Manchester) and Hosmer sponsored the amendment to House Bill 520, which would establish a committee to study introducing Keno, to exempt tips from the BET, which was heard by the Senate Ways and Means Committee yesterday.
Melinda Cyr of DRA told the committee that she believed the original intent of the Legislature was to include tips of more than $20 in the BET, but since the rules did not specifically refer to the relevant section of the federal tax code, there was considerable confusion. "Some businesses paid tax on tips and others didn't," she said. After changing the rules in 2008 and conducting audits, DRA found the discrepancies between the BET returns filed with DRA and the W-2 forms filed with (DES). She suggested that excluding tips would lead to applying the BET, which was intended to tax all businesses uniformly, differently to different businesses, which could raise constitutional issues.
When asked to measure the impact of excluding tips, Cyr said that the agency lacked sufficient data to offer even "a best guess." However, she explained that in 2011 compensation represented $15.8-billion, or 5.9-percent of the total tax base of the BET of $18.4-billion. She assured the committee that DRA would forgive back taxes and only apply the new rule in the future.
John Daigneault, an accountant with Leone, McDonnell & Roberts of Wolfeboro, said that his firm counted some 45 restaurants with aggregate annual sales of near $80-million among its clients. "Never once before February 2013 did DRA seek to tax tips under the BET," he said, "because the tax was not meant to include tips." He estimated that taxing tips would cost his clients about $75,000.
Chris McDonough, owner of the Fratello's restaurants in Laconia and Manchester and the Homestead restaurant in Bristol, estimated that tips amounted to approximately $1.1-million, or some 40-percent, of compensation at his three restaurants. He emphasized that "we have no control over tips because our customers decide how much to tip" and questioned how he could be taxed on a transaction over which he has no control."
Jeff McLynch, executive director of the New Hampshire Fiscal Policy Institute, countered that state law allows employers to pay $3.27 per hour to employees receiving more than $30 a month in tips, treating tips as compensation to comply with the minimum wage of $7.25 per hour. Excluding tips from the BET, he said, would enable employers "to treat tips in two different ways, both to their benefit."
Speaking for the Restaurant and Lodging Association, Henry Veilleux explained that tips fall into two categories. Gratuitous tips, he said, are paid to servers by customers — not employers — in amounts they deem appropriate. Service charges, on the other hand, are paid by the customer to the business, generally for hosting large parties or events, then distributed among employees by the employer. Service charges, he acknowledged, are included in the BET because they are paid by the employer while gratuitous tips, which are not paid by employers, are not.
According to the statute, Veilleux said, the tax base consists of "the sum of all compensation paid or accrued, interest paid or accrued and dividends paid by the business enterprise." The intent of the Legislature to exclude gratuitous tips, he said, is clear. The rule treating gratuitous tips as compensation, he added, is inconsistent with the statute.
While the committee agreed to proceed, Senator Jim Rausch (R-Derry) suggested that rather than amend HB-520, which appears an expendable bill, they find another vehicle with a greater chance of succeeding, most likely the so-called companion bill to the budget.
The committee, at the urging of the New Hampshire Restaurant and Lodging Association, unanimously agreed to prepare legislation that would reaffirm the original intent of the Legislature to exclude tips from the compensation component of the Business Enterprise Tax (BET) and forestall the New Hampshire Department of Revenue Administration (DRA) from requiring firms include tips when calculating their taxes. The issue arose earlier this year, when after excluding tips from collections for nearly two decades, DRA began informing businesses that they must be factored into their tax returns.
Senator Andrew Hosmer (D-Laconia), who sits on the Ways and Means Committee and co-sponsored the measure, said that most of the restaurants in the Lakes Region he contacted were unaware of the issue.
Enacted in 1993, the BET is levied at a rate of 0.75-percent against commercial entities based on the compensation paid to employees, interest paid to creditors and dividends distributed to owners which together comprise the "enterprise value tax base." In writing rules to administer the tax, DRA followed the statute, which stipulates that taxable compensation consists solely of payments made by businesses to their employees, by expressly excluding tips from the tax base. Among payments not considered compensation, according to the agency's rules, were "tips to an employee in the course of employment by an employer provided that such amounts are not deductible expenses for the employer."
In 2008 DRA amended its rules to include most tips in the tax base. One revised rule provides that wages subject to federal income tax withholding as reported on an employee's W-2 form are deemed taxable compensation while another rule excludes tips amounting to less than $20, which are exempt from federal withholding. Although the DRA changed its rules, it did not immediately enforce them and continued to advise taxpayers, in both its guide and on its website, not to include tips in calculating their tax liability.
But, earlier this year businesses received letters from the Audit Division of DRA informing them of discrepancies between the wages they reported to the New Hampshire Department of Employment Security (DES) and those reported on their BET returns to DRA. The letters noted that tips accounted for the variances and reminded employers that the compensation element of the BET includes all tips in excess of $20. DRA proposed adjustments to tax returns, asking firms to remit the amount due by March 8, or, if they disagreed with the adjustments, to provide an explanation accompanied by payroll records for 2009, 2010 and 2011. The agency said that firms that failed to reply would be assessed with interest.
Last week Senators Bob Odell (R-Lempster), Jeb Bradley (R-Wolfeboro), Lou D'Allesandro (D-Manchester) and Hosmer sponsored the amendment to House Bill 520, which would establish a committee to study introducing Keno, to exempt tips from the BET, which was heard by the Senate Ways and Means Committee yesterday.
Melinda Cyr of DRA told the committee that she believed the original intent of the Legislature was to include tips of more than $20 in the BET, but since the rules did not specifically refer to the relevant section of the federal tax code, there was considerable confusion. "Some businesses paid tax on tips and others didn't," she said. After changing the rules in 2008 and conducting audits, DRA found the discrepancies between the BET returns filed with DRA and the W-2 forms filed with (DES). She suggested that excluding tips would lead to applying the BET, which was intended to tax all businesses uniformly, differently to different businesses, which could raise constitutional issues.
When asked to measure the impact of excluding tips, Cyr said that the agency lacked sufficient data to offer even "a best guess." However, she explained that in 2011 compensation represented $15.8-billion, or 5.9-percent of the total tax base of the BET of $18.4-billion. She assured the committee that DRA would forgive back taxes and only apply the new rule in the future.
John Daigneault, an accountant with Leone, McDonnell & Roberts of Wolfeboro, said that his firm counted some 45 restaurants with aggregate annual sales of near $80-million among its clients. "Never once before February 2013 did DRA seek to tax tips under the BET," he said, "because the tax was not meant to include tips." He estimated that taxing tips would cost his clients about $75,000.
Chris McDonough, owner of the Fratello's restaurants in Laconia and Manchester and the Homestead restaurant in Bristol, estimated that tips amounted to approximately $1.1-million, or some 40-percent, of compensation at his three restaurants. He emphasized that "we have no control over tips because our customers decide how much to tip" and questioned how he could be taxed on a transaction over which he has no control."
Jeff McLynch, executive director of the New Hampshire Fiscal Policy Institute, countered that state law allows employers to pay $3.27 per hour to employees receiving more than $30 a month in tips, treating tips as compensation to comply with the minimum wage of $7.25 per hour. Excluding tips from the BET, he said, would enable employers "to treat tips in two different ways, both to their benefit."
Speaking for the Restaurant and Lodging Association, Henry Veilleux explained that tips fall into two categories. Gratuitous tips, he said, are paid to servers by customers — not employers — in amounts they deem appropriate. Service charges, on the other hand, are paid by the customer to the business, generally for hosting large parties or events, then distributed among employees by the employer. Service charges, he acknowledged, are included in the BET because they are paid by the employer while gratuitous tips, which are not paid by employers, are not.
According to the statute, Veilleux said, the tax base consists of "the sum of all compensation paid or accrued, interest paid or accrued and dividends paid by the business enterprise." The intent of the Legislature to exclude gratuitous tips, he said, is clear. The rule treating gratuitous tips as compensation, he added, is inconsistent with the statute.
While the committee agreed to proceed, Senator Jim Rausch (R-Derry) suggested that rather than amend HB-520, which appears an expendable bill, they find another vehicle with a greater chance of succeeding, most likely the so-called companion bill to the budget.
Last Updated on Wednesday, 15 May 2013 03:07
Hits: 53
Wanted downtown: made in America flags for Memorial Day
LACONIA — With Memorial Day approaching, members of the Laconia Main Street Initiative think it's high time for the current batch of American flags flying downtown to be retired and replaced with new ones. And, while they're at it, the merchant members are hoping to purchase and install about 240 planters throughout the downtown area.
The beautification effort will cost $13,500, said Main Street president John Moriarty, adding that flags are generally good for about two seasons of use. "They're well beyond their acceptable life," he said of the current stock.
The outgoing flags also have another flaw — they were made overseas.
Since the Main Street Initiative seeks to promote the vitality of local economies, Moriarty said it seemed important for the flags to be purchased from a domestic supplier. "Buying flags made in America is globally local, purchasing them from Trustworthy Hardware on Union Avenue is regionally local," he said.
The flags will be made of nylon, more durable than the previous polyester, and will feature red and white stripes that are sewn together, rather than red stripes printed on a white piece of fabric. Stars are also embroidered rather than printed. The flag poles will be longer than before, and aluminum as opposed to wood, so Moriarty thinks the new flags should have a longer life span than the previous, imported ones.
The 80 flags will be installed on light posts throughout downtown. Joining them will be 120 barrels and 119 hanging baskets, planted with supertunia flowers mimicking the flag's tricolors. The flowers will be purchased from Petal Pushers on Parade Road, which is offering the organization a good deal as well as expertise on keeping the flowers vibrant.
Moriarty said most of the funds for the purchases will be solicited from member businesses. However, the organization is also asking for help from the general public. "This is our whole town's Memorial Day parade route. We want to make that statement that this is important... I think it's a metaphor, we all need to pull together for America, we all need to pull together for our community."
Those who wish to participate can do so through www.laconiamainstreet.org, mailing to P.O. Box 654, Laconia, N.H., 03247, or by dropping by The Gallery on Canal Street or All My Life Jewelers on Main Street.
Melissa McCarthy, owner of The Studio, said, "I think that the community piece is big — I think that a lot of people are willing to be negative and complain, but there's a significant amount of people that are willing to make change happen. We're looking to create a downtown that's a destination, a beautiful place to go. A place to shop, a place to eat, a place to conduct business. This is a statement that shows that we care how downtown looks... It's going to be really beautiful."
Jim Daubenspeck, owner of LaBelle's Shoe Repair, said he was supportive of the effort. "Buying local matters, the U.S.-made certainly matters in our store and in our community."
CAPTION for FLAG in AA:
Melissa McCarthy, owner of The Studio, and LaBelle's Shoe Repair owner Jim Daubenspeck display a flag, similar to the 80 that the Laconia Main Street Initiative hopes to replace in time for Memorial Day. (Laconia Daily Sun photo/Adam Drapcho)
The beautification effort will cost $13,500, said Main Street president John Moriarty, adding that flags are generally good for about two seasons of use. "They're well beyond their acceptable life," he said of the current stock.
The outgoing flags also have another flaw — they were made overseas.
Since the Main Street Initiative seeks to promote the vitality of local economies, Moriarty said it seemed important for the flags to be purchased from a domestic supplier. "Buying flags made in America is globally local, purchasing them from Trustworthy Hardware on Union Avenue is regionally local," he said.
The flags will be made of nylon, more durable than the previous polyester, and will feature red and white stripes that are sewn together, rather than red stripes printed on a white piece of fabric. Stars are also embroidered rather than printed. The flag poles will be longer than before, and aluminum as opposed to wood, so Moriarty thinks the new flags should have a longer life span than the previous, imported ones.
The 80 flags will be installed on light posts throughout downtown. Joining them will be 120 barrels and 119 hanging baskets, planted with supertunia flowers mimicking the flag's tricolors. The flowers will be purchased from Petal Pushers on Parade Road, which is offering the organization a good deal as well as expertise on keeping the flowers vibrant.
Moriarty said most of the funds for the purchases will be solicited from member businesses. However, the organization is also asking for help from the general public. "This is our whole town's Memorial Day parade route. We want to make that statement that this is important... I think it's a metaphor, we all need to pull together for America, we all need to pull together for our community."
Those who wish to participate can do so through www.laconiamainstreet.org, mailing to P.O. Box 654, Laconia, N.H., 03247, or by dropping by The Gallery on Canal Street or All My Life Jewelers on Main Street.
Melissa McCarthy, owner of The Studio, said, "I think that the community piece is big — I think that a lot of people are willing to be negative and complain, but there's a significant amount of people that are willing to make change happen. We're looking to create a downtown that's a destination, a beautiful place to go. A place to shop, a place to eat, a place to conduct business. This is a statement that shows that we care how downtown looks... It's going to be really beautiful."
Jim Daubenspeck, owner of LaBelle's Shoe Repair, said he was supportive of the effort. "Buying local matters, the U.S.-made certainly matters in our store and in our community."
CAPTION for FLAG in AA:
Melissa McCarthy, owner of The Studio, and LaBelle's Shoe Repair owner Jim Daubenspeck display a flag, similar to the 80 that the Laconia Main Street Initiative hopes to replace in time for Memorial Day. (Laconia Daily Sun photo/Adam Drapcho)
Last Updated on Wednesday, 15 May 2013 02:57
Hits: 100
SB-2 again goes down to defeat in Sanbornton; Nickerson wins
SANBORNTON — After what Selectman Guy Giunta termed a "spirited campaign", SB-2, or the Official Ballot Act failed to gain voter approval for the 12th time in the 15 years since the enacting law was passed.
Unlike last year when the measure garnered 53 percent of the 60 percent it needed to pass, this year the SB-2 vote failed to earn a simple majority, failing by a vote of 352 against and 335 in favor.
"Yes," said longtime SB-2 opponent Tom Salatiello as Dick Gardner read the results aloud.
In a race that was nearly as close, two-term incumbent Selectman David Nickerson edged Town Moderator and former Selectman Patsy Wells by a vote of 348 to 316 in his quest for a third term.
Nickerson said his goals is to see the "Y" or Lower Bay Road construction project to its final completion. He also wants to continue to keep the town's taxes as low as possible while continuing to provide high quality and efficient municipal services.
He also said last night the Winnisquam Fire Station was of interest to him and he is anticipating the upcoming meeting between the Sanbornton, Belmont, Tilton and Northfield Boards of Selectmen, who will be joined by the Tilton-Northfield Fire District Commissioners in Sanbornton on May 29.
"I look forward to hearing what the Belmont Selectmen think," he said.
In the only other contested race, David Adams and Linda Vanvalkenburgh were elected to three-year terms for Library Trustee. Vanvalkenburgh got 366 votes, Adams got 311 and Bill Whalen finished with 272 votes.
Voter turnout represented about 30 percent of the registered electorate.
Annual Town Meeting convenes tonight at 7 p.m. at the Sanbornton Central School.
Unlike last year when the measure garnered 53 percent of the 60 percent it needed to pass, this year the SB-2 vote failed to earn a simple majority, failing by a vote of 352 against and 335 in favor.
"Yes," said longtime SB-2 opponent Tom Salatiello as Dick Gardner read the results aloud.
In a race that was nearly as close, two-term incumbent Selectman David Nickerson edged Town Moderator and former Selectman Patsy Wells by a vote of 348 to 316 in his quest for a third term.
Nickerson said his goals is to see the "Y" or Lower Bay Road construction project to its final completion. He also wants to continue to keep the town's taxes as low as possible while continuing to provide high quality and efficient municipal services.
He also said last night the Winnisquam Fire Station was of interest to him and he is anticipating the upcoming meeting between the Sanbornton, Belmont, Tilton and Northfield Boards of Selectmen, who will be joined by the Tilton-Northfield Fire District Commissioners in Sanbornton on May 29.
"I look forward to hearing what the Belmont Selectmen think," he said.
In the only other contested race, David Adams and Linda Vanvalkenburgh were elected to three-year terms for Library Trustee. Vanvalkenburgh got 366 votes, Adams got 311 and Bill Whalen finished with 272 votes.
Voter turnout represented about 30 percent of the registered electorate.
Annual Town Meeting convenes tonight at 7 p.m. at the Sanbornton Central School.
Last Updated on Wednesday, 15 May 2013 02:49
Hits: 148
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