While driving through the residential neighborhoods of Charlotte, North Carolina in the hot summer months, it’s not hard to find kids selling lemonade. I’ve seen three in the last three weeks. Harnessing their budding entrepreneurial skills (and perhaps at the suggestion of a parent tired of their kids watching television), setting up a lemonade stand is a relatively simple task. All you need is a pitcher, cups, water, sugar, lemons, knowledge of zoning laws, heath regulations, the fire code, federal income tax implications, and potentially a peddler’s license or a license to solicit charitable donations.   In a perfect world, police and city officials would use a bit of common…