1. DO YOU OWN A SMALL BUSINESS?

If you pay your employment taxes, watch out after July 1, 1997. After that date, the Internal Revenue Service will not accept checks to pay employment taxes. Instead, you must electronically wire your money to the Internal Revenue Service. In order to use electronic transfers, you must enroll by filling out an enrollment form. The number to call is 1-800-945-8400 or 1-800-555-4477.

2. HOMESTEAD EXEMPTION PRIMER

Under Article 7, Section 6 of Florida's Constitution, every person who has title to real estate and maintains it as a permanent residence is exempt from property taxation on the first $25,000.00 of assessed value. In the past, homeowners were required to apply between January 1st and March 1st of each year for the exemption. However, beginning in 1997, homeowners may apply for the exemption when they purchase their home. The average savings for properly eligible for the homestead exemption is $600.00.

3. DOMESTIC VIOLENCE UPDATE

Over 65% of people killed in domestic violence disputes in Florida are shot with guns. Under a recently enacted federal law, anyone arrested or convicted of domestic violence cannot buy or possess guns, however, under Florida law, it is still legal to carry a gun after a conviction for domestic violence. Of the 70,000 police and prison guards in Florida, about 1,000 are no longer allowed to carry guns because of prior convictions for domestic violence. Source: St. Petersburg Times, April 23, 1997.

4. WHO CAN MARRY IN FLORIDA?

Both PEOPLE must be 18 to marry in Florida; You can only marry someone of the opposite sex.

Under Florida Statute 741.0405, the Clerk of the Court can issue a marriage license to persons under age 18 if written consent of a parent is filed with the court. If both parents are dead, a minor does not have to get parental consent. Also, if the child is pregnant and has a written statement from a licensed doctor, then a County Court Judge may issue a marriage license without the consent of the parents.

Under Florida Statute 741.041, marriage licenses are only valid for 30 days.

Under Florida Statute 741.07, the following people can solemnize marriages: ministers, retired judges, clerks of the court, notaries, and Quakers.

Under Florida Statute 741.08, once a marriage is solemnized, the license must returned to the Clerk of the Court with a certificate by the person who performed the marriage within ten days.

Under Florida Statute 741.21, a man may not marry a woman to whom he is related by blood including sisters, aunts and nieces. A woman is prohibited from marrying her brothers, uncles or nephews.

5. SHOCKING ECONOMIC STATISTICS

The total value of all stock on the U.S. stock market is now in excess $9.5 trillion (9,500 billion dollars)! Is the value of the U.S. stock market too high? Many people think so. The stock market total capitalization exceeds the value of all land and housing in the United States which is only worth 8,200 billion dollars. Moreover, the total gross national product (GNP) of the United States is 7,900 billion dollars. The stock market has more value than all work and production of the United States of America for a whole year! Never before in the history of the United States has the stock market been as high as it is now. Moral? Think twice about investing in the stock market at this time. Source: Barron's, May 5, 1997, page 46.

6. NEW LAWS, NEW LAWS, NEW LAWS

It is said that a man's life and property are never safe while the legislature is in session. Here are some of the new laws that were passed in the last session of the Florida Legislature:

It is now illegal to make deceptive campaign phone calls such as the calls that Governor Chiles made in the 1994 Governor's Campaign.

Teen raves have now been prohibited. Specifically, bar owners cannot allow rave clubs to use their premises between closing time and 7:00 a.m.

Children caught smoking cigarettes can be fined $25.00 for the first offense.

Children under age 16 must wear seat belts when sitting in the back seat of automobiles.

Any devices used by disabled people must offer a one-year warranties.

Spouses can transfer property between them without paying deed transfer taxes.

Teachers can now be fired faster for bad teaching.

High school students must take at least one Algebra course to graduate.

Students who don't go to school can have their driver's licenses suspended.

Restaurant workers do not have to wear rubber gloves when working with food.

7. QUOTE OF THE MONTH

G. Gordon Liddy, the famous Watergate burglar, stated "Obviously crime pays or there would be no crime."

8. NO HABLA INGLES?

A Miami truck driver, Carlos Marcelo, was ticketed by the Highway Patrol for not speaking English well enough. Under a little known federal regulation, all commercial drivers must be able to "read and speak the English language sufficiently to converse with the general public." Ironically, in the Marcelo case, Mr. Marcelo took the oral and written driver's license examination in Spanish! Moral? Washington's laws are out of touch with reality.

9. HURRICANE SEASON IS UPON US!

Be careful if you are in the JUA. This special insurance company sponsored by the State does not have enough money to pay claims if Florida has a hurricane. If a big storm hits, under current Florida law, anyone not in the JUA will be subjected to a special 25% "homeowners tax" to pay back JUA claims.

10. CHARITABLE DEDUCTION RED ALERT

Most entities that claim to be tax exempt are not. If you want to make sure that an organization you are about to give a contribution to is truly tax exempt, log on to the IRS's website (http://www.irs.ustreas.gov). The IRS has posted a list of 500,000 organizations to which gifts will qualify as deductible charitable contributions under 26 U.S.C.

11. SHOCKING SHAVING STATISTICS

In Europe, only 30% of the women shave. In the U.S., 75% of women shave. In Germany, only 20% of the women shave.

12. HEALTH ALERT

According to a recent report in the Los Angeles Times, most asthma in cities is caused cockroaches. It appears that almost one-third of the 15 million Americans affected by asthma would be cured if they simply cleaned roach droppings from their bedrooms and living areas of their homes.

13. ABOUT TO FEED A DOLPHIN?

The feds will get you. A new federal law (The Marine Mammal Protection Act) calls for one year in jail and a $20,000.00 fine for anyone caught feeding a dolphin. Moral? Watch out for the feds next time you visit the seashore or go boating.

14. WANT TO CHECK UP ON YOUR DOCTOR?

Consider contacting the bad doctor website located at: http://www.state.fl.us./fdhc. Bad doctors and doctors who have been disciplined are listed on this site.

15. WHO CAN RUN FOR PRESIDENT?

Answer: You must be a natural born citizen of the U.S., 35 years of age and have lived in the United States for 14 years. If you meet these criteria, we need you as our next president.