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<br />
<br />29 Trattner, D. (2011, September 28). Along for the Ride. Cleveland Scene Magazine, Retrieved October 26, 2012
<br />from http://www.clevescene.com/cleveland/along-for-the-ride/Content?oid=2737264.
<br />30 Gall, B. and Frommer, R. (November 2012). Food Truck Freedom: How to Build Better Food Truck Laws in Your
<br />City. P. 18, from www.ij.org/vending.
<br />31 Fine, G. (1990). Organizational time: Temporal Demands and the Experience of Work in Restaurant Kitchens.
<br />Social Forces, 69(1), 98-99. The author notes that general lunch and dinner hours are between 11 a.m.–2:30 p.m.
<br />for lunch, and 5 p.m.–12 a.m. for dinner.
<br />32 Weber, D. (2012). The Food Truck Handbook: Start, Grow, and Succeed in the Mobile Food Business. P. 14; Clark,
<br />2012.
<br />33 O’Toole, M. (2010, September 20). Path to Liquor License Often Bumpy. New York Times, Retrieved October 26,
<br />2012 from http://eastvillage.thelocal.nytimes.com/2010/09/30/path-to-liquor-license-often-bumpy/.
<br />34 Food trucks cannot obtain liquor licenses in most jurisdictions, and the handful of jurisdictions in which trucks
<br />can obtain a liquor license have only granted them to trucks or carts that operate in a single location and are able
<br />to provide a defined outdoor dining area. See, e.g., Collins, G. (2011, June 9). What’s Always Been Missing in Food
<br />Trucks: Alcohol. The New York Times, Retrieved October 31, 2012 from
<br />http://dinersjournal.blogs.nytimes.com/2011/06/09/what-youve-always-wanted-in-a-food-truck-booze/; Rayle, S.
<br />(2012, April 23). Cartlandia—Portland’s food carts gain a year-round liquor license. Examiner, Retrieved October
<br />31, 2012 from http://www.examiner.com/article/cartlandia -portland-s-food-carts-gain-a-year-round-liquor-
<br />license.
<br />35 Gall and Frommer, 2012.
<br />36 A helpful collection of links to state government websites detailing the tax obligations of small businesses can be
<br />found on the website of the U.S. Small business administration at http://www.sba.gov/content/learn-about-your-
<br />state-and-local-tax-obligations. Information on the federal tax obligations of employers can be found in the IRS
<br />Employer’s Tax Guide at http://www.irs.gov/uac/Publication-15-%28Circular-E%29,-Employer%27s-Tax-Guide.
<br />37 Myrick, 2012.
<br />38 Gall and Frommer, 2012, p. 26.
<br />39 Myrick, 2012, p. 32–33.
<br />40 Myrick, 2012, p. 217.
<br />41 Weber, 2012, p. 100.
<br />42 According to Matthew Geller, CEO of the Southern California Mobile Food Vendor’s Association, “Most events
<br />charge 10% which drastically eats into [food trucks’] margins. Lots can cost $25 to $200 just for the privilege of
<br />serving hungry customers.” Interview with Matthew Geller, November 8, 2012.
<br />
<br />43 According to Matthew Geller, CEO of the Southern California Mobile Food Vendor’s Association, “Many food
<br />trucks have multiple business licenses and health permits. In cities like Los Angeles, many of the trucks must
<br />obtain multiple city permits in order to serve the demand around Los Angeles County. Most trucks in the area
<br />have eight business licenses with an average cost of $250. Many trucks also serve multiple counties. Each county
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