major music copyright organizations. (See "Pay to play" on opposite page.) Another legal aspect to make sure about is what tax obligation,
if any, you have toward your shop's regular performers. If they play oſt en, and exclusively, in your shop, that might trigger a requirement to pay Social Security and other taxes, says Deborah Sweeney, CEO of MyCorporation, which specializes in legal fi lings for small businesses. "Sometimes owners try to avoid making them employees even
if they work exclusively for their location, and the reason is, they don't want to pay employment taxes," Sweeney says. "So you have to be careful as an owner, if the person qualifi es as an employee, to make sure that they're actually being paid as an employee and the appropriate taxes are being paid as well.
hours and work in multiple locations, there's probably less danger
have the intensity of clubs and concert halls. But for many owners, patrons and performers, that's part of their charm. "I love playing to an attentive audience,
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of them being considered employees, especially if they play for donations instead of being paid directly, Sweeney adds. When it comes to live entertainment, coff eehouses rarely
"Th ere can be 10 people in the audience, and if they're really with me, then we're having a great conversation that just happens to be a little more intimate. We're making a memory.
" Ellis Delaney says.
16 | July 2012 • www.specialty-coffee.com
