Beaman v. Westward Ho Hotel Company

LESHER, Justice;

This action involves the attempt by the Employment Security Commission to collect certain contributions allegedly due from the appellee Westward Ho Hotel Company to the Unemployment Compensation Fund. The trial court held that none were due and entered judgment for the hotel. The Commission appeals.

The essential issue before the Court is whether certain payments made to employees of the hotel constitute “wages” within the meaning of A.R.S. § 23-622, which provides, in applicable part:

“A. ‘Wages’ means all remuneration for services from whatever source, including commissions…