In re Odyssey Transportation, LLC

Appeal from a decision of the Unemployment Insurance Appeal Board, filed October 2, 2007, which ruled that Odyssey Transportation, LLC was liable for unemployment insurance contributions on remuneration paid to certain drivers.

Odyssey Transportation, LLC operates a limousine transportation service that works through franchise agreements with its drivers. The Unemployment Insurance Appeal Board found that an employment relationship existed between Odyssey and the drivers and assessed it additional unemployment insurance contributions in the amount of $71,262.12. Odyssey appeals.

The record…