Employment Division v. Shear Creations Salon of Hairstyling 2

The Employment Division (Division) seeks review from a referee’s decision modifying a notice of tax assessment against applicant Shear Creations. We affirm.

Division agrees that the referee’s findings of fact are supported by substantial evidence. He found that starting February 1, 1985, applicant and certain hair stylists (operators) signed an operator lease which provided that the operators would work when they chose and would pay $300 per month for rent, utilities, telephone, and some maintenance, unless they earned less than $1000, in which case they would pay 30% of their gross earnings.…