1500                                        LAWS OF MARYLAND                                    Ch. 393

(ii) The service is performed both within and
without that state, but the service performed outside that state
is incidental to the individual's service within the state, for
example, is temporary or transitory in nature or consists of
isolated transactions.

(6) Services performed by an individual for wages or
under any contract of hire shall be deemed to be employment
subject to this article, irrespective of whether the common-law
relationship of master and servant exists, unless and until it is
shown to the satisfaction of the [Executive Director] SECRETARY
that:

(i) That individual has been and will continue
to be free from control or direction over the performance of
those services, both under his contract of service and in fact;
and

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

(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

(iv) Barbers and beauticians operating
establishments and leasing chairs or booths to other properly
licensed barbers and beauticians need not show compliance with

subparagraphs (i), (ii) and (iii) hereof if it is shown to the
satisfaction of the [Executive Director] SECRETARY that a written
lease has been entered into between the operator and the lessee
and is currently in force; 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 to the operator; 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;
and 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.

(v) The use by a taxicab driver of taxicabs or
taxicab equipment in a taxicab business carried on by an owner of
a taxicab permit need not meet the tests of subparagraphs (i),
(ii) and (iii) hereof if it is shown to the satisfaction of the
[Executive Director] SECRETARY that a written agreement for the
use of the taxicab or equipment has been entered into between the
driver and the owner and is currently in force; the driver pays a
stipulated amount for the use of the taxicab or equipment, but is
required to make no further accounting or report to the owner;
the driver has access to the taxicab or equipment at all hours