Portland Columbia Symphony v. Employment Department

Petitioner, a symphony orchestra, seeks judicial review of an order assessing unemployment tax, which the Employment Department entered on remand following our decision in Portland Columbia Symphony v. Employment Dept., 258 Or App 411, 310 P3d 1139 (2013) CPCS I). In that decision, we held that the department had erroneously applied provisions of the independent contractor statute, ORS 670.600, in determining that all of petitioner’s paid musicians in 2009 were employees, triggering petitioner’s obligation to pay unemployment tax. On remand, the department deemed 13 of the musicians to be…