Marvin Mandel, Governor                        1765

[(B) Such] (ii) The service is either outside the usual course
of the business for which [such] that service is performed, or that
[such] the service is performed outside of all the places of business
of the enterprise for which [such] the service is performed; and

[(C) Such] (iii) The individual is customarily engaged in an
independently established trade, occupation, profession or business
of the same nature as that involved in the service in question; and

[(D)] (iv) Barbers and beauticians operating establishments
and leasing chairs or booths to other properly licensed barbers and
beauticians need not show compliance with subparagraphs [(A),
(B) and (C)] (i), (ii) and (iii) hereof if it is shown to the satis-
faction of the Executive Director that[:] [(i) A] a written lease
has been entered into between the operator and the lessee and is
currently in force[.]; [(ii) Lessee] the lessee pays a stipulated
amount for the use of the chair or booth but is required to make no
further accounting or report of income el TO the operator[.]; [(iii)
Lessee] the lessee has access to the premises at all hours and has the
right to establish his own working hours and regulate his own
prices[.]; or AND [(iv) The] the lease expressly states that the lessee
is aware that he must be responsible for payment of State and federal
income taxes and self-employed social security contributions, and
understands he is not within covered employment as defined by this
article.

[(E)] (v) The use by a taxicab driver of taxicabs [and/or]
or taxicab equipment in a taxicab business carried on by an owner
of a taxicab permit need not meet the tests of subparagraphs [(A),
(B) and (C)] (i), (ii) and (iii) thereof HEREOF if it is shown to the
satisfaction of the Executive Director that[:] [(i) A] a written
agreement for the use of the taxicab [and/or] or equipment has been
entered into between the driver and the owner and is currently in
force[.]; [(ii) The] the driver pays a stipulated amount for the
use of the taxicab [and/or] or equipment, but is required to make
no further accounting or report to the owner[.]; [(iii) The] the
driver has access to the taxicab [and/or] or equipment at all hours
and has the right to establish his own working hours and place
PLACES[.]; or AND [(iv) The] the agreement expressly states that
the driver is aware he must be responsible for payment of federal self-
employment taxes, and understands he is not within covered employ-
ment as defined by this article.

(7) After December 31, 1971 "Employment" shall include:

(i) Service of an individual who is a citizen of the United States,
performed, outside the United States (except in Canada or the Virgin
Islands), in the employ of an American employer (other than service
which is deemed "employment" under the provisions of Section 20(g)
(2) of this Article or the parallel provisions of another state law
and shall be deemed to have been performed within this State), if:

the employer's principal place uf OF business in the United States
is located in this State; or

the employer has no place of business in the United States, but
the employer is an individual who is a resident of this State; or

the employer is a corporation which is organized under the laws
of this State; or