Provide ACA reporting requirements necessary to run the business in compliance of regulatory guidelines. Fail to fully hammer out specifics of those requirements, leaving plenty of ambiguity as to what the reporting standard actually means. Require reporting to go through already over burdened government agency such as IRS, and be sure that error response from organization does not provided any feedback useful to correct a single letter difference in the name of the individual and what is already storied within the IRS database. The shopkeep will realize the amount of hours required to get this right to avoid crippling fines and die a little bit inside. Not fast, but slowly because offering healthcare is not the point.