HOT TRUB@BEER BASICS.COM
Vol. 03
No. 17 --- 24 June 2002
A
newsletter of special interest to brewers,
members of
the brewing community, chefs, restaurateurs,
and
members of the media that cover the beverage alcohol business.
If you
wish to be dropped from this list please respond to this posting to peter.lafrance@beerbasics.com
Include the word “remove” in the Subject: line.
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=================================
Publisher:
Peter LaFrance
Editor: Deven
Black
From
Behind The Bar: Chris Halleron
On The
Loose: Kurt Epps
On The
Beat: Alan Wax
=================================
LATEST NEWS:
THE TIP TAX DECISION
WORLD BEER CUP 2002
WINNERS
2002 NABA AWARDS
PHILADELPHIA HAS CHIMAY
TRAPPIST ALE ON DRAFT
16th Annual Great Taste of the Midwest Sold Out
============================
PROMOTIONS – EVENTS – DINNERS:
Music City Brewer's Festival
Taste of the Midwest - 16th Annual
Great
Great International Beer Festival
& Great International Beer Competition
=============================
CHECK THESE OUT: Links to
interesting sites.
=============================
FROM THE PUBLISHER:
As you might have noticed, things
at HotTrub@BeerBasics are
once again in flux.
First of all we will be going to a
bi-weekly summer schedule for the months of July and August.
The near future will also find
this newsletter arriving in your mailbox in a snappy new format that will offer
more information in an easier to read format.
As always, I invite your comments
and suggestions.
Cheers!
Peter LaFrance
Publisher
=============================
LATEST NEWS:
=============================
THE TIP TAX DECISION
Restaurateurs are in a difficult
position now that the U.S. Supreme Court affirmed (on June 17th) that the
I.R.S. can “guesstimate” the amount of tips that wait staff receive, and that restaurant
operators are liable for FICA taxes due on those estimated amounts.
The Court ruled in the case of the
United States v. Fior D’Italia, Inc.. Fior D’Italia had filed suit claiming
that the tax statutes do not authorize the IRS to use the aggregate estimation
method. The restaurant claimed the law required the tax service to first
determine the actual tips that each individual employee received and then use
that information to calculate the employer’s total FICA tax liability.
Previously a District Court ruled for Fior D’Italia, and the Ninth Circuit
affirmed that decision.
However, the Supreme Court held
that the FICA statute’s language, taken as a whole, does not prevent using an
aggregate estimation method. Sections 3111(a) and (b), which impose the tax,
speak in the plural–“wages” paid to “individuals” by the employer “with respect
to employment”–and thus impose liability for the totality of the “wages” paid
and that an aggregate estimate is not so unreasonable as to violate the law.
The fact that the employer is placed in an awkward position by the requirement
that it pay taxes only on tips reported by its employees, even when it knows
those reports are inaccurate, does not make aggregate estimation unlawful.
Fior D’Italia did not show that the
IRS acted illegally in this case. It presented a general claim that the
aggregate estimation method lends itself to abusive agency action. Thus the
agency action cannot be found unreasonable in all cases simply because of a
general possibility of abuse, which exists in respect to many discretionary
enforcement powers.
In short, the IRS can legally use
the aggregate estimation method to determine the amount of tips that must be
reported, but does not require the I.R.S. to determine the tips or tax liability
of any individual employee. FICA taxes collected from restaurants by the I.R.S.
using aggregate estimates are put into a general fund and not credited to the
accounts of individual employees.
(I see this as either
another bookkeeping headache for restaurant owners and their staff or a perfect
opportunity to begin to develop a system similar to the European system of
inclusive service charges. There are a number of high-end restaurants that
already use this system effectively. It makes it simple for both staff and
customer. Will off-the-record tipping still happen? Yes. Will customers flee
from establishments with a service charge? No. Will it mean that staff will
finally get a wage commiserate with their service? Maybe. Stay tuned for
further developments. – Peter LaFrance)
+++++++++++++++++++++++++++++++++++
The winners of the World Beer Cup®
2002 were announced June 12 at the
Hotel Jerome in Aspen, Colo.,
U.S.A.
The United States received the
most medals out of the 38 countries that
entered, winning more than 150
medals. Germany received 21 medals, the
second highest number of medals
won from one country.
During the awards ceremony 144
breweries from 16 countries were awarded gold,
silver or bronze awards in 70
beer-style categories. The winning
beers were
selected from a record number
1,173 beer entries.
To celebrate breweries’ success
after the awards ceremony, attendees savored
stout-brined venison rack with
braised red cabbage, chocolate decadence
torte with Guinness-style ice
cream and three other entrees paired with
award-winning beers at the awards
dinner.
Seventy-one beer judges from
Australia, Belgium, Brazil, England, Finland,
Germany, Italy, Japan and the
United States selected the top three winners
in each beer-style category. The judging was held April 9-10 during the
two
days preceding the Craft Brewers
Conference and BrewExpo America®.
The winning breweries represented
the following countries: Belgium, Canada,
China, Czech Republic, England,
France, Germany, Japan, Lithuania, Malta,
Mexico, Nicaragua, Poland, Russia,
Sweden and United States.
The World Beer Cup 2002 welcomed
10 new countries to the competition: Chile,
Guyana, Hungary, Italy, Malta,
Mexico, Russia, Slovak Republic, St Kitts and
Turkmenistan. Other countries represented were Australia,
Belgium, Canada,
China, Germany, Haiti, Japan,
Latvia, Lithuania, Scotland, Singapore,
Sweden, United Kingdom and the
United States.
Durst Malz, Sahm, and Steinecker
BC Automation were the official sponsors of
the World Beer Cup 2002.
The list of winners can be found
at: www.beerbasics.com/worldbeercup2002.htm
+++++++++++++++++++++++++++++++++++
June 10, 2002 - The North American
Brewers Association announced the medal winners of the 2002 North American Beer
Awards during the Mountain Brewers Beer Fest in Idaho Falls, Idaho on June 8,
2002.
Competition Director Hillary Jones
explained the evaluation of beer took place over a three-day period.
“Our judging panels are made up of
brewers, beer writers and certified judges” said Jones, “They scrutinized
hundreds of beers, evaluating flavor, balance, appearance, carbonation, and
adherence to classic beer style descriptions. Using that criteria they produced
the list of award winners.”
More than 500 entries,
representing breweries from Florida to Alaska, Canada and Mexico, were judged.
When the results were decoded and tabulated, Gold, Silver and Bronze medals
were awarded. The results are posted at: www.beerbasics.com/NABA2002.htm
For more information contact: Lisa
Variano at Lisalambic@aol.com
+++++++++++++++++++++++++++++++++++
PHILADELPHIA HAS CHIMAY TRAPPIST
ALE ON DRAFT
The first keg of Chimay Tripel, known as Cinq Cents or White Label, was tapped
at Monk's Cafe in Philadelphia last Tuesday despite the vows made by the
Trappist brothers who said they would never export kegs of their beer.
According to Philadelphia beer
maven Jim Anderson, “Countless trips to Belgium and relentless badgering by
folks like Tom Peters and Ed Friedland,” convinced the boys in the monastery
that there was a tidy bundle to be made selling brew to the heathen in the
Americas.
Anderson notes that this is a,
“…milestone that wouldn't have been possible without the numerous industry
types, illustrious journalists and beer-savvy public who fate has elected to
throw together in one place at one time, making The City of Brotherly Foam the
Number One beer town on the planet.”
(Blessings on the
Philly folks and let us pray that the sounds of the wailing and gnashing of
teeth from thirsty beer worshipers in this nation is heard in the other Monasteries.
Let us pray that this is just the first of the monastic offerings to come our
way. Amen. – Peter LaFrance)
+++++++++++++++++++++++++++++++++++
16th Annual Great Taste of the
Midwest Sold Out
Tickets for the 16th Annual Great
Taste of the Midwest, to be held on the 10th of August in Madison, Wisconsin
have sold out.
For those who plan ahead, tickets
for August 2003 go on sale May Day (May 1st) 2003.
The Great Taste is North America's
second longest-running craft beer festival and features sampling from among
400-500 beers of 100 of the Midwest's best brewpubs, micros, and regionals, in
a beautiful lakeside park setting.
The event is sponsord by the
Madison Homebrewers and Tasters Guild and proceeds from the event benefit
Community Radio 89.9FM/WORT and other local charities. For more information on
the web, visit - http://mhtg.org
Inquiries for media credentials
should be sent to
nowgohaveabeer@brewingnews.com
+++++++++++++++++++++++++++++++++++
--------------------------------------------------------------------------------------------
EVENTS:
--------------------------------------------------------------------------------------------
Saturday, July 13, 2002
For more information, contact
Aaron Bray 541-386-7354.
Operated by Octagon Marketing, the
Gorge Games is a preeminent weeklong
outdoor sport and lifestyle
festival July 13th - July 21st that takes place
throughout the Columbia River
Gorge, Oregon. Competitors vie for the gold in nine
disciplines: 24-Hour Mountain Bike
Racing, 49er Sailing, Adventure Racing,
Climbing, Kayaking, Kiteboarding,
Outrigger Canoeing, Trail Running and
Windsurfing. For more information
visit www.gorgegames.com
.
+++++++++++++++++++++++++++++++++++++++++++
Saturday, July 27, 2002
Hilton Park Downtown Nashville
12 noon - 8 pm
Contact: Candace Price Special Events
Director
Clear Channel Radio
55 Music Square West
Nashville, TN 37203
ph- (615) 664-2484
fx- (615) 664-2497
candace.price@clearchannel.com
+++++++++++++++++++++++++++++++++++++++++++
16th Annual Great Taste of the
Midwest – SOLD OUT
Olin-Turville Park, Madison, WI
10 August 2002 1-6pm
North America's second longest
running craft beer festival is presented by the Madison Home brewers and
Tasters Guild and features about 500 different beers from 100 of the Midwest's
brewpubs, micros, and regional
breweries served in a beautiful lakeside park setting. Tickets, on sale now, are only $20 and must be purchased well in
advance. No tickets are sold at the
gate. Your ticket entitles you to a
beautiful commemorative glass, a detailed program book, and as many two-ounce
samples as you can responsibly taste--no steeenkin' pay-per-sample tickets like
many other festivals, because we don't want to deter our patrons from trying
unfamiliar beer
styles.
Food from local restaurants is
available for purchase onsite, and festive musical entertainment is provided by
strolling musicians.
Be sure to book your hotel rooms
well in advance because of a conflict with another large event visiting Madison
on our long-established festival weekend.
If you need assistance with hotel
availability,
contact Toni Kraft at Kraft@mail.visitmadison.com.
+++++++++++++++++++++++++++++++++++++++++++
GREAT INTERNATIONAL BEER FESTIVAL
& GREAT INTERNATIONAL BEER COMPETITION
The Great International Beer
Festival and the Great International Beer Competition return to Providence,
Rhode Island on November 8 and 9. This year marks the ninth year for the
festival and the sixth year for the competition, both held at the Rhode Island
Convention Center.
Previously named the Great
Northeast International Beer Festival and the Great Northeast International
Beer Competition, the two events are greatly expanded in scope this year,
bringing in more beers from around the country and around the world. This
expansion necessitated the dropping of the word Northeast from the events'
names.
The Great International Beer
Festival, held on Saturday, November 9, expects to attract approximately 5,000
people during the afternoon and evening sessions. Over 300 beers will be
offered from at least 60 breweries.
The Great International Beer
Competition, taking place on Friday, November 8, expects to draw several
hundred professionally brewed domestic and imported beers and ciders. The beers
and ciders will be judged in blind tasting panels by professional brewers.
Gold, silver and bronze awards will be awarded in style categories.
Information about the Great
International Beer Festival and the Great International Beer Competition is
available from Festivals of America: www.click2beers.com,
401-274-3234. Brewing News.com is the media sponsor for both events.
+++++++++++++++++++++++++++++++++++++++++++
26 - 28 -- 2002 Oregon Brewers
Festival, Portland, OR.
16 –18 - American Beer Month Challenge Cup Contact: http://www.realbeer.com/challengecup
10 – 16th Annual Great Taste of
The Midwest, Olin-Turville Park, Madison, WI
7 – 8 -- Tavern Days Celebration,
Croton-on-Hudson, NY, 800-656-1212;
Contact: http://www.belgianexperts.com/
13 –15 – 10th Annual
Oktoberfest/MacTarnahan's Brewing. Contact: www.macsbeer.com, 503-226-7623
21 - October 6 --2002
Oktoberfest Munich, Munich, - Germany
21 – All About Beer Magazine's 7th Annual World Beer Festival, Durham, NC.
Contact: http://www.allaboutbeer.com/wbf
26 - Beer 2001, Brussels, Belgium,
32 (0) 2 474 85 38;
Contact: http://www.beerexportexhibition.com/
3 – 5 -- Great American Beer
Festival, Denver, CO, 303-447-0816;
Contact: http://www.beertown.org/
19 - Ninth Annual Shiner
Bocktoberfest Concert, The Spoetzl Brewery, Shiner, Texas. Contact: www.shiner.com Call: 1-800-5-SHINER
18 – 20 -- MBAA Annual Convention,
Austin, TX, 414-774-8558;
Contact: http://www.mbaa.com/
8 – 9 -- The 6th Annual Great
Northeast Beer & Cider Competition/ 9th Annual Great Northeast
International Beer Fest, Providence, RI.
Contact: Competition Director:
Gregg Glaser, 203-834-0800;
Contact: gregg@yankeebrew.com
Festivals of America: Maury Ryan,
401-272-0980;
Contact: ryan@lovecraft.com
#####
CHECK THESE OUT:
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Food History, Trivia, Quotes,
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HELLEN’S BRITISH COOKING SITE
“I hope my site reflects the rich
tradition of British cooking in its broadest sense.”
http://www.hwatson.force9.co.uk/index.htm