Thursday, May 8, 2008

BEYOND BRIEFS: Part Three

If you’re ready to dive into the world of writing fiction -- I mean commercial fiction; I’ve seen many a brief that might also qualify -- a basic decision you’ve got to make at the start is the genre in which you’re writing. Genre simply defines the type of book you’ve written. It’s important because knowing the genre sets the tone for the reader. Mentally, a reader approaches a thriller differently than a romance. From a publisher’s standpoint, it has an even bigger meaning: It determines on which shelf the book will go at the bookstore. It can even drive the publisher’s decision whether to acquire a new novel in the first place, and it certainly is important in helping you target which publishers to submit to.

Genres generally break down this way:

· Commercial fiction: Basically a broad catch-all for fiction that doesn’t fit neatly into other genres, but books for which there is a wide readership potential. Think Dan Brown’s The Da Vinci Code.

· Crime fiction: Stories that revolve around the crime—caper stories, for example—and are often noirish or written from the viewpoint of the criminal. Think Elmore Leonard.

· Detective fiction: Once considered a sub-genre of mystery, this features private or police detective procedurals. Think Ed McBain, James Lee Burke, Robert Crais, Robert Parker.

· Fantasy: Usually involving the same types of elements as found in old legends and folk tales, often with past or future otherworldly settings. Think Lord of the Rings. Again, I sometimes think of briefs I have read.

· Horror: A combination of fantasy and terror, usually fast-paced and often invoking the use of the supernatural. Think Stephen King, Dean Koontz.

· Literary fiction: Can fit in any or all genres, but features the written word as art. Think Joyce Carol Oates, Ayn Rand.

· Mainstream: Another catch-all, novels that don’t fit other genres but which don’t have the same wide commercial appeal as those that would fall into the commercial category. Think Alice Sebold, Wally Lamb.

· Mystery: Mystery doesn’t really have a hard and fast definition. It’s the term that used to be applied to detective stories, but now seems to have a broader definition. At its most basic, it involves the solving of a crime by uncovering clues, ultimately leading to the unknown criminal. There are cozies, which usually involve an amateur sleuth and are somewhat milder in tone, language, and action, and hard-boiled, which usually involve a private eye or police detective and which tend to be more graphic in terms of violence, sex, and language. Think Sue Grafton, Agatha Christie, Mary Higgins Clark.

· Romance: Love stories, often formulaic, that can take on a number of sub-genres: historical romance, time travel romance, romantic suspense, Victorian romance, etc. Think Nora Roberts, Johanna Lindsey.

· Science fiction: This involves fiction arising out of the use of science or technology, often set in the future. Think Michael Crichton.

· Suspense: This crosses a broad range of genres, but always involves creating and maintaining suspense. Think Alfred Hitchcock.

· Thriller: Sometimes viewed as a sub-category of mystery or a hybrid of suspense, thrillers often involve a hunt or chase, usually with the protagonist or someone close to the protagonist placed in jeopardy. They can involve espionage, international intrigue, the medical or legal fields—or just about any other. The idea is that, where the mystery creates uncertainly and suspense, the thriller creates…well, thrills. Think Thomas Harris (Silence of the Lambs), James Patterson, John Grisham.

· Western: Tales of the old west, usually post-Civil War, and extending even into the early 1900s. Think Louis L’Amour, Zane Grey, Elmer Kelton.

· Women’s Fiction: A broad catch-all for books that largely appeal to women readers, but don’t fit into the romance category. They often feature strong female characters and are often told from a female point of view. Think Danielle Steele, Nicholas Sparks.

Mike Farris

(214) 979-0100

mfarris@tiptonjoneslaw.com

Monday, May 5, 2008

Texas Comptroller Extends Franchise Tax Deadline to June 16th

“Taxes: Of life’s two certainties, the only one for which you can get an automatic extension.” – Author Unknown.

Texas businesses were granted a reprieve from confusion. Comptroller Susan Combs extended the deadline for Texas businesses to file franchise taxes from May 15th to June 16th. Ms. Combs cited overwhelming tax payer confusion over the new franchise tax laws as her reason for the 30 day extension. “We want to make sure businesses and tax practitioners have adequate time to make sure they’re complying with the revised franchise tax,” Ms. Combs explained. “Because they’re dealing with new calculations and enhanced technology for filing reports, the one month penalty waiver will help taxpayers accurately complete their returns…”

The Dallas Morning News reported that an estimated 900,000 businesses are subject to the state tax, but that only 300,000 are actually expected to pay due to an exemption for businesses with less than $300,000 in annual gross revenue or total tax liability of less than $1,000. The new franchise tax is expected to generate $6 billion a year for Texas coffers.

How does the new franchise tax affect your business?


Adam W. Vanek

(214) 890-0991

avanek@tiptonjoneslaw.com