1760                             Laws of Maryland                      [Ch. 790

Within fifteen (15) days after a notice of determination was
mailed to the last known address of an employing unit or otherwise
delivered to it, that employing unit may appeal to the Board of
Appeals, and [said] that appeal shall be allowed as a matter of right.
The Executive Director shall be a party to [such] that appeal.

The Board of Appeals shall afford the parties a reasonable oppor-
tunity for a fair hearing as provided in the case of hearings on
questions involving benefits in Section 7 of this article. A record
shall be kept of all testimony and proceedings before the Board of
Appeals. The decision of the Board of Appeals, which shall be
written, shall be mailed to the last known address of the employing
unit affected and to the Executive Director, along with [such] what-
ever order as may be necessary to give effect to the decision.

The decision of the Board of Appeals shall be final unless the
employing unit involved in the proceedings before the Board of Ap-
peals or the Executive Director initiates judicial review in accordance
with the provisions of Section 15(c) of this article.

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(a)    Any employing unit, including any political subdivision of
the State of Maryland and the [mayor] Mayor and [city council]
City Council of Baltimore, or any political subdivision thereof or
any instrumentalities which are wholly owned by them, or any polit-
ical subdivision thereof, for which services that do not constitute
employment as defined in this article are performed, may file with
the Executive Director a written election that all such services with
respect to which payments are not required under an unemployment
insurance law of any other state or of the federal government, and
which are performed by individuals for it in one or more distinct
establishments or places of business shall be deemed to constitute
employment by an employer for all the purposes of this article for
not less than two calendar years. Upon the written approval of
[such] the election by the Executive Director, [such] those services
shall be deemed to constitute employment subject to this article from
and after the date stated in [such] the approval. [Such] The serv-
ices shall cease to be deemed employment subject hereto as of January
1 of any calendar year subsequent to [such] two such calendar years,
if not later than January 31 of such year, either [such] the employ-
ing unit has filed with the Executive Director a written notice to
that effect, or the Executive Director, on its own motion, has given
notice of termination of [such] that coverage.

(b)    Elective coverage by political subdivisions.—(1) Any politi-
cal subdivision of this State may elect to cover under this Article
service performed by employees in all of the hospitals and institutions
of higher education, as defined in Section 20(g)(7), operated by that
political subdivision. Election is to be made by filing with the
Executive Director a notice of that election at least 30 days prior
to the effective date of the election. The election may exclude any
services described in Sections 20(g)(7)(v) or 20(g)(8). Any politi-
cal subdivision electing coverage under this subsection shall also
have the right to elect to make payments in lieu of contributions
with respect to benefits attributable to that employment as provided
with respect to non-profit organizations in paragraphs (3) and (4)
of Section 8(d)., or shall make payments that are equivalent to the
contributions payable by other employers.