EMPLOYMENT DEPT. v. NMC

T70805; A134773.

204 P.3d 151 (2009)

226 Or. App. 473

EMPLOYMENT DEPARTMENT, Petitioner, v. NATIONAL MAINTENANCE CONTRACTORS OF OREGON, INC., Respondent.

Court of Appeals of Oregon.

Decided March 19, 2009.


Attorney(s) appearing for the Case

Denise G. Fjordbeck, Senior Assistant Attorney General, argued the cause for petitioner. With her on the briefs were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

John Glowney argued the cause for respondent. With him on the briefs were P.K. Runkles-Pearson and Stoel Rives LLP.

Before EDMONDS, Presiding Judge, and BREWER, Chief Judge, and WOLLHEIM, Judge.


BREWER, C.J.

The Employment Department petitions for judicial review of the final order of an administrative law judge (ALJ) that set aside a notice of tax assessment issued by the department to National Maintenance Contractors of Oregon, Inc. (NMC). The final order determined that NMC's franchisees— janitors who performed services at buildings owned by third parties—did not perform those services for NMC "for remuneration" and were therefore not NMC...

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