Gateway Taxi Management v. Division of Employment Security

The Labor and Industrial Relations Commission (LIRC) determined that Gateway Taxi Management, d/b/a Laclede Cab Company (“Laclede”), is liable for unemployment tax because its taxi drivers are “employees” under § 288.034.5. 1 This Court holds that the LIRC’s decision is supported by competent and substantial evidence upon the whole record and affirms.

Factual Background

Laclede operates a taxi service in the St. Louis metropolitan area. When Laclede hires drivers it has them sign an “Independent Contractor Agreement.” The agreement states, “[I]t is intended by the parties that the status of…