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Ch. 506 2005 LAWS OF MARYLAND
(1) is engaged in the trade or business of delivering or distributing
newspapers or shopping news, including any services directly related to the delivery
or distribution of newspapers or shopping news; and
(2) meets the requirements for a direct seller under subsection (b)(2), (3),
and (4) of this section.
(d) Work that a messenger service driver performs for a person who is engaged
in the messenger service business is not covered employment if the Secretary is
satisfied that:
(1) the driver and the person who is engaged in the messenger service
business have entered into a written agreement that is currently in effect;
(2) the driver personally provides the vehicle;
(3) compensation is by commission only;
(4) the driver may set personal work hours; and
(5) the written agreement states expressly and prominently that the
driver knows:
(i) of the responsibility to pay estimated Social Security taxes and
State and federal income taxes;
(ii) that the Social Security tax the driver must pay is higher than
the Social Security tax the driver would pay otherwise; and
(iii) that the work is not covered employment.
(e) Work is not covered employment when performed by a taxicab driver who
uses a taxicab or taxicab equipment of a taxicab business that is carried on by the
holder of a taxicab permit if the Secretary is satisfied that:
(1) the driver and permit holder have entered into a written agreement
that is currently in effect for the use of the taxicab or taxicab equipment;
(2) the driver pays a stipulated amount for the use of the taxicab or
taxicab equipment and is not required to make any further accounting to the permit
holder;
(3) the driver has access to the taxicab or taxicab equipment at all hours
and, subject to the Public Utility Companies Article, may set personal work hours and
places; and
(4) the agreement states expressly that the driver knows:
(i) of the responsibility to pay State and federal income taxes; and
(ii) that the work is not covered employment.
(F) (1) (I) THIS SUBSECTION APPLIES TO AN INDIVIDUAL WHO IS AN
OWNER OPERATOR OF:
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