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Show Page ID Lakeside Review Wednesday, June 19, 1985 Clown Duo Can Brighten Any Event Officers LYNDIA GRAHAM Review Correspondent A A LAYTON Who are Rainbow and Crackers? fcs ! W-v ! They are clowns; they are mother and son; they are Joy and Chris Carpenter; and they are one of Laytons newest fun-lovi- ; j- - v. .'A'. - . "V'v ' Ov I. ' , r ; - i club. Call Millie Keene for informa- .The Clown Company is a joint effort of the Carpenters, who are available to entertain at childrens birthday parties, deliver balloons, and as Mrs. Carpenter put it, to get into general she- V. t "'H. tion, A - ' .. . ,s; 't Childrens birthday parties are their speciality and they can ; make it a memorable occasion : Carpenter said ,M- 1 ' it J .k - 4 . ; . - i , J- , 'Ay. ;C 'x , VV & , ! . : 4 w - i ( A 1 v. . r -- I J v ? ' 4 ! . ' d, she for a ty, she said. and base-lev- V"v J . 1 th f fevr, i : in part, what prompted the team to begin The Clown Company. Rainbow and Crackers have spent the winter rehearsing their tricks and preparing to begin their company and are now ready to accept appointments. , They will travel throughout and Weber County and can be reached by calling Mrs. Carpenter at c f 4 ' , . CLEARFIELD 5 -- ; v- A 1 C :; Da-'v- is MIWWWH ra iliytt bW son team form the Clown Company, one of the areas newest busi- - THIS MOTHER AND nesses. Installation of officers and induction of new - : fault el Lakeview Business Women to Gather SliiliftlS:! that occasion is, 5. HILL AIR FORCE BASE assistance and guidance to comThe United States Air Force manders, supervisors, trainers, Training (OJT) Man- and trainees. the Year for Hill Air of Boam has three associates deager Force Base is Tech. Sgt. Kent W. grees in general studies, aerospace Boam. ground equipment, and instructor Boam was presented with a in technology. commemorative plaque, MiliHe has a bachelors of science tary Excellence Award by Chief Master Sgt. Richard W. Garbett, degree in business administration, chairman of th Beehive Chapter with a major in management. For Offi- -. combining exemplary duty of perof the formance and personal educationcers Association. The award is prescribed by the al attainment with both civilian military community involvement, Outstanding USAF Boam was selected as the Year Training Manager of the Officer of the Awards Program. Year for 2952 CLSS. the It is given of a Boam has also been selected as effective training program. This training manager, recommended AFLC OJT Manager of the Year, by the commander and selected and is now this commands nomboard of senior inee for Air Force OJT Manager by a NCOs, provides technical of the Year. On-the-J- of When she found a clown, she realized what fun it made the par- 546-214- MILLIE KEENE ed clown to hire at a reasonable, price, when Chris was celebrating his fourth birthday. Chris is now the: memory of v II A o? ' v , A - ,i for any youngster. 1 '' h ;r V ' 0. HAFB Manager of Year A ward Given ,u V . 546-053- . . s. ..4 team will also The mother-so-n do business promotions or entertain at almost any type of party or activity. searched the entire valley ! V, nanigans. Mrs. The duo will entertain at birthday parties and other festive occasions. members for the Lakeview Business and Professional Women Club will be conducted by Kathryn Putnam, past president of the Utah State Federation of BPW Clubs, on Thursday, June 20, at 7:30 p.m. at the Country Garden Restaurant in Clearfield. Officers are Maria Day, president; Cyndia Thiros, vice-pre- Local Business Activity Up in 1984, But Face Slowdown But with inflation taken into APRIL ADAMS ac- Review Staff count, the increase totals about 10 percent, Witt said. Most of the increase in sales local sales tills registeredsales volvolume occured in counties ume increases of up to 20 percent around the Wasatch Front, in 1984 over 1983 figures. including Davis, Weber, Salt Business activity in Layton rose Lake and Box Elder, he added. In 1983, Clearfield sales subject by 20.4 percent in 1984 over 1983 sales, according to Allan to the local option sales tax, Witt of the Utah Foundation. amounted to 59,986. In 1984, this The Foundation, Salt Lake figure totaled $63,607, for a 14.4 is a private tax repercent increase over 1983, the search organization. Foundation report states. In Roy, $72,475 was collected Increases, however, are based bn gross volumes and do not in 1983; in 1984, this figure was make allowances for inflation, he $85,124, for a 17.5 percent inPeople are spending money rather freely in Davis County, as . City-base- d, explained. Sales and use tax receipts were ; measured to report cities and counties sales volumes. ; The state as a whole experienced a sales volume of $12.3 billion in 1984. This is an increase of 14.7 percent over 1983, the report indicates. A ' ' 'J vice-preside- businesses. Each child is treated to a bag prizes, balloons, and candy. I ' Newly elected officers for American Business Womens Associated, Laytona Chapter are Millie Keene, president; Marlene Bennett, Kathryn Wood, secretary, and Susanne Melillo, treasurer. Anyone is welcome to join the , ng The team arrives at the party ready to entertain with magic tricks and make animal shapes from ballons. Their bubble parade is a highlight of the party as they march the children around with bubbles and songs. & Elected - , ,1s crease. Ogden figures show in 1983, a $674,190 total. In 1984, a 12 percent increase was garnered with $755,185. In Salt Lake City, the 1983 figure was $2,315,936, compared to 1984s $2,580,608 for an 1.4 percent increase. 1 Bountiful registered a 20.6 percent increase over 1983 sales fig- ures last year. In 1983, the city totaled $193,423 in sales subject to the local sales tax. In 1984, the amount came to $$233,320. Overall in Utah, retail sales volume increased by 12.4 percent last year. Major gainers included motor vehicle sales, up by 19.8 percent; home furnishing sales, up by 16.5 percent; and building and gardening sales, up by 15.2 percent Construction showed the largest percentage gains, up by 42.2 percent; and in utilities, up by 36. 1 si dent; Toni Schulze, recording secretary; Janice ODriscoll, corresponding secretary; Martha Jones, treasurer; and Judy Bezo-sk- i, director. A report on the state convention, held in St. George on June 7, 8, and 9, will be given by the outgoing president. Reservations for the dinner meeting can be made with Gloria Thim, , 544-579- 4. AREA BUSINESS ACTIVITY (GROSS SALES IN THOUSANDS) UP 15.1 UP 14.4 UP 20.4 UP 12.0 UP 17.5 866,224 755,185 752,269 674,190 228,518 189,776 85,124 72,475 68,607 59,986 percent. But recently, however, a slowdown in business activity has oc- cured, and concerns exist that revenues for the coming year may fall short of estimates used by this years State Legislature, the report indicates. Small Business Owners Shouldn!t Overlook Deductions Small business owners sometimes overlook three major areas d of allowable child care, the deductions home office and automobile ex-- - business-connecte- penses. -- The first, child care, is an area that business owners who are parents cannot afford to ignore. The laws which allow many working parents to claim child care credits rd'now more liberal than ever. e workers are eligiEVen ble for credit as long as the child care payments dont exceed the salary of the lower paid spouse. If part-tim- the spouse is disabled or a homes, tax deductions for the it is necessary for a student, a partial credit home office can add a great deal individual, or if it is required by is also available, even if that of income by reducing tax liabilian employer in the case of an embusiness Tax law that spouse earns no income. ployee. Again, you may need prosays ty. In some cases, the new law al- owners operating their businesses fessional guidance in determining lows credit when the business from their homes may claim a just what is allowable. Generally, relaowner pays a part of their household expenses however, you can apportion costs tive, such as a grandmother, for as a business deduction if it is such as rent (or depreciation), the child care. There are limitanecessary to maintain the home heat, light, etc. and deduct all ditions and restrictions, of course, facility as part of the business. rect expenses such as telephone, so business owners should conThe home office must be used exoffice supplies and equipment. Of sult with a counselor to deter- clusively for business. It cannot, course these direct business exmine which expenses, are double as a storage area for winpenses are tax deductible even allowable. ter clothing nor be used for any without a home office. For the many small business other personal use. owners who work out of their The home facility is allowed if Thirdly, the cost of operating - full-tim- e nt an automobile for business purposes (but not for commuting between home and office) is deductible. Computations for this deduction can be done in one of two ways: the actual cost method, which involves keeping accurate records of all expenses, such as depreciation, gas, oil, insurance, etc.; and the mileage method, which allows a standard deduction for every business mile driven, with parking fees and tolls, itemized separately. Mileage is not allowed, however, if you filed using accelerated deprecia tion on the car in the previous year. If you keep accurate records throughout the year, you can compute the deduction both ways at year-en- d and generally choose the most advantageous of the two. By maintaining current and complete records of all three possible deductions as well as of all your regular business expenses during the year, your income at will be taxed at the lowyear-en- d est possible rate. Knowledge, Funds Needed for Success in New Business great idea, a terrific new sufficient funds to live on for at least one year; managerial experiproduct, a super location, and related work experience combine to ence and knowledge of purchasing, inventory control and sales; guarantee success for a new business venture. Right? Wrong!!! and, most important of all, a "These are all essential factors, workable, functional, informative g sysbut they dont guarantee the suc- and efficient tem. cess of a new business. . In addition to the above qualiStudies of failed or failing fications, the new business owner small business usually show those must have at his or her fingertips: in poor shape had inadequate sets A record-keepin- of books records which were of no value to the business owner when it came down to knowing the true state of the business. And if the business owner doesnt know where the business stands, he cant make sound management decisions. The prosperous businesses all had clear and informative systems. The world of small business J i i i g consists of a stream considered as to each alternative be used to ad- or possible consequence. Only a of opportunities to and1 or of over, passed vantage problems to be solved. Without a recordkeeping system will enable a written organizational plan the small business owner to keep the business owner is abreast of his changing needs. system likely to make haphazard choices The most effective way to set ones. rather than a good system is to have it is essential up to Orderly growth the health of the business, with done by a professional. A busievery major move being carefully ness counselor who specializes in never-endin- in small recordkeeping systems would be the best person to consult. Remember, the fees are tax deductible, and the savings you will realize from more efficient operation of your business will put you even further ahead. You have undoubtedly invested a great deal of time, effort and money in your new business. 1 |