Europorama, Inc. v. Employment Division

Petitioner seeks judicial review of the findings and final order of an Employment Division referee affirming a deficiency assessment against petitioner for unpaid contributions to the Employment Division.

Petitioner contends that the persons involved, circus performers, were not employes because their services come within the statutory exemption of ORS 657.040.①

*433The facts are not in dispute. Petitioner is the producer of a circus without animals. Performances are presented during an eight-week period and the performances are comprised of 12 to 14 individual acts booked through agents or…