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0	People start their own businesses for many reasons .	People start their own businesses for many reasons .
1	But a chance to fill out sales - tax records is rarely one of them .	But a chance to fill out sales - tax records is rarely <cardinal>one</cardinal> of them .
2	Red tape is the bugaboo of small business .	Red tape is the bugaboo of small business .
3	Ironically , the person who wants to run his or her own business is probably the active , results - oriented sort most likely to hate meeting the rules and record - keeping demands of federal , state and local regulators .	Ironically , the person who wants to run his or her own business is probably the active , results - oriented sort most likely to hate meeting the rules and record - keeping demands of federal , state and local regulators .
4	Yet every business owner has to face the mound of forms and regulations -- and often is the only one available to tackle it .	Yet every business owner has to face the mound of forms and regulations -- and often is the only one available to tackle it .
5	There is hope of change .	There is hope of change .
6	Last week , Sen. Malcolm Wallop -LRB- R. , Wyo . -RRB- held hearings on a bill to strengthen an existing law designed to reduce regulatory hassles for small businesses .	<date>Last week</date> , Sen. <person>Malcolm Wallop</person> -LRB- <norp>R.</norp> , <gpe>Wyo .</gpe> -RRB- held hearings on a bill to strengthen an existing law designed to reduce regulatory hassles for small businesses .
7	`` A great many federal regulations are meant for larger entities and do n't really apply to small businesses , '' says Marian Jacob , a legislative aide to Sen. Wallop .	`` A great many federal regulations are meant for larger entities and do n't really apply to small businesses , '' says <person>Marian Jacob</person> , a legislative aide to Sen. <person>Wallop</person> .
8	Other lawmakers are busy trying to revive the recently lapsed Paperwork Reduction Act , which many feel benefited small enterprises .	Other lawmakers are busy trying to revive the recently lapsed <law>Paperwork Reduction Act</law> , which many feel benefited small enterprises .
9	Thus , optimistic entrepreneurs await a promised land of less red tape -- just as soon as Uncle Sam gets around to arranging it .	Thus , optimistic entrepreneurs await a promised land of less red tape -- just as soon as <person>Uncle Sam</person> gets around to arranging it .
10	Meanwhile , they tackle the mounds of paper -- and fantasize about a dream world where bulk - mail postal regulations and government inspectors are banished .	Meanwhile , they tackle the mounds of paper -- and fantasize about a dream world where bulk - mail postal regulations and government inspectors are banished .
11	To find out what red tape riles entrepreneurs most , the Journal asked a completely unscientific , random sample of business owners to fantasize about the forms and regulations they would most like to get lost in the mail .	To find out what red tape riles entrepreneurs most , the <org>Journal</org> asked a completely unscientific , random sample of business owners to fantasize about the forms and regulations they would most like to get lost in the mail .
12	Some entrepreneurs say the red tape they most love to hate is red tape they would also hate to lose .	Some entrepreneurs say the red tape they most love to hate is red tape they would also hate to lose .
13	They concede that much of the government meddling that torments them is essential to the public good , and even to their own businesses .	They concede that much of the government meddling that torments them is essential to the public good , and even to their own businesses .
14	Rules that set standards for products or govern business behavior , generally the best regarded form of red tape , `` create a level playing field and keep unscrupulous competitors away , '' says Sidney West , president of TechDesign International Inc. , a Springfield , Va. , business that designs telecommunication and other products .	Rules that set standards for products or govern business behavior , generally the best regarded form of red tape , `` create a level playing field and keep unscrupulous competitors away , '' says <person>Sidney West</person> , president of <org>TechDesign International Inc.</org> , a <gpe>Springfield</gpe> , <gpe>Va.</gpe> , business that designs telecommunication and other products .
15	Mr. West cites the Federal Communications Commission and its standards for telecommunications equipment : `` They monitor product quality and prevent junk from flooding the market . ''	Mr. <person>West</person> cites <org>the Federal Communications Commission</org> and its standards for telecommunications equipment : `` They monitor product quality and prevent junk from flooding the market . ''
16	Some gripes about red tape are predictable : Architects complain about a host of building regulations , auto leasing companies about car insurance rules .	Some gripes about red tape are predictable : Architects complain about a host of building regulations , auto leasing companies about car insurance rules .
17	Determining when handicapped access is required can be a nightmare for architects , says Mark Dooling , president of Dooling & Co. , a Newton , Mass. , architectural firm .	Determining when handicapped access is required can be a nightmare for architects , says <person>Mark Dooling</person> , president of <org>Dooling & Co.</org> , a <gpe>Newton</gpe> , <gpe>Mass.</gpe> , architectural firm .
18	There is such a maze of federal , state and local codes that `` building inspectors are backing away from interpreting them , '' Mr. Dooling says .	There is such a maze of federal , state and local codes that `` building inspectors are backing away from interpreting them , '' Mr. <person>Dooling</person> says .
19	Taxi , leasing and other companies that maintain fleets of vehicles devote substantial resources to complying with state insurance laws and a host of agencies .	Taxi , leasing and other companies that maintain fleets of vehicles devote substantial resources to complying with state insurance laws and a host of agencies .
20	`` It 's very costly and time - consuming , '' says Phil Rosen , a partner in Fleet & Leasing Management Inc. , a Boston car - leasing company .	`` It 's very costly and time - consuming , '' says <person>Phil Rosen</person> , a partner in <org>Fleet & Leasing Management Inc.</org> , a <gpe>Boston</gpe> car - leasing company .
21	One senior executive at his firm spends nearly 20 % of his time on insurance , he says .	<cardinal>One</cardinal> senior executive at his firm spends <percent>nearly 20 %</percent> of his time on insurance , he says .
22	Other forms of red tape are more pervasive .	Other forms of red tape are more pervasive .
23	The most onerous , many entrepreneurs say , is the record - keeping and filing required by tax authorities .	The most onerous , many entrepreneurs say , is the record - keeping and filing required by tax authorities .
24	Complying with environmental and workplace regulations runs a close second .	Complying with environmental and workplace regulations runs a close <ordinal>second</ordinal> .
25	But gripes run the gamut .	But gripes run the gamut .
26	Here is the red tape that irks surveyed business owners the most :	Here is the red tape that irks surveyed business owners the most :
27	ENVIRONMENTAL REGULATIONS :	ENVIRONMENTAL REGULATIONS :
28	Next to medical insurance , `` costs of compliance '' are the fastest - growing expense at Impco Inc. , a Providence , R.I. , chemical company .	Next to medical insurance , `` costs of compliance '' are the fastest - growing expense at <org>Impco Inc.</org> , a <gpe>Providence</gpe> , <gpe>R.I.</gpe> , chemical company .
29	Peter Gebhard , the company 's owner , says spending on regulatory paper work and the people to do it -- mostly to comply with federal , state and local environmental laws -- will rise almost 30 % this year to $ 100,000 .	<person>Peter Gebhard</person> , the company 's owner , says spending on regulatory paper work and the people to do it -- mostly to comply with federal , state and local environmental laws -- will rise <percent>almost 30 %</percent> <date>this year</date> to $ <money>100,000</money> .
30	Mr. Gebhard adds that spending on environmental red tape amounts to between 6.5 % and 7.5 % of Impco 's total operating expenses .	Mr. <person>Gebhard</person> adds that spending on environmental red tape amounts to <percent>between 6.5 % and 7.5 %</percent> of <org>Impco</org> 's total operating expenses .
31	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 , says Robert Maguire , president .	<org>Eastern Reproduction Corp.</org> , a <gpe>Waltham</gpe> , <gpe>Mass.</gpe> , maker of thin metal precision parts , must report to <cardinal>five</cardinal> federal and state agencies as well as to local fire , police , hospital and plumbing authorities , says <person>Robert Maguire</person> , president .
32	One state environmental regulator returned a report because `` it was n't heavy enough , it could n't have been correct , '' Mr. Maguire says .	<cardinal>One</cardinal> state environmental regulator returned a report because `` it was n't heavy enough , it could n't have been correct , '' Mr. <person>Maguire</person> says .
33	WITHHOLDING RULES :	WITHHOLDING RULES :
34	Employers must deposit withholding taxes exceeding $ 3,000 within three days after payroll -- or pay stiff penalties -- and that 's a big problem for small businesses .	Employers must deposit withholding taxes exceeding $ <money>3,000</money> within <date>three days</date> after payroll -- or pay stiff penalties -- and that 's a big problem for small businesses .
35	It 's especially nettlesome `` if you 're on the road and you 're the one responsible , '' says Eddie Brown , president of Brown Capital Management Inc. , a Baltimore money - management firm .	It 's especially nettlesome `` if you 're on the road and you 're the one responsible , '' says <person>Eddie Brown</person> , president of <org>Brown Capital Management Inc.</org> , a <gpe>Baltimore</gpe> money - management firm .
36	EMPLOYEE MANUALS :	EMPLOYEE MANUALS :
37	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 .	Revising employee manuals on pensions , health care and other subjects costs <money>over $ 25,000</money> a year for <person>Bert Giguiere</person> , president of <org>Professional Agricultural Management Inc.</org> , a <gpe>Fresno</gpe> , <gpe>Calif.</gpe> , provider of business services to farmers .
38	An employer leaves itself open to a great deal of liability if its employee manuals do n't reflect the most recent laws , he says .	An employer leaves itself open to a great deal of liability if its employee manuals do n't reflect the most recent laws , he says .
39	But the ever - changing laws are usually so complicated and confusing that `` you need professionals to help you ; you ca n't do it yourself , '' he adds .	But the ever - changing laws are usually so complicated and confusing that `` you need professionals to help you ; you ca n't do it yourself , '' he adds .