Employment Departmet v. National Maintenance Contractors of Oregon, Inc.

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’s employees for purposes of unemployment insurance taxes. See ORS 657.030(1) (providing that, unless the context requires otherwise, and subject to…