Arizona Revised Statutes Title 23. Labor § 23-793. Qualified transient lodging employment; definition

A. From and after January 1, 1997, employment with a single employer who qualifies for the transient lodging classification prescribed in § 42-5070 shall be deemed seasonal employment if the department finds all of the following:

B. The employer shall file an annual application with the department at least ninety days prior to the beginning of the substantial slowdown period. The department shall, within sixty days after the filing of the application, issue a determination granting or denying seasonal employment status. An employer adversely affected may appeal the determination in accordance with § 23-724.

C. All wages paid to a worker in seasonal employment during the worker's base period shall be used in determining the weekly benefit amount, except that a seasonal worker shall not be eligible to receive benefits based on seasonal wages during the period the employer experiences a substantial slowdown in operations when the worker's unemployment is due solely to the substantial slowdown.

D. The department shall adopt rules deemed necessary for the administration of this section.

E. Nothing in this section shall be construed as relieving any employer from paying the taxes required by law on all wages paid for employment nor from making reports required by law or rule connected with a worker's right to claim benefits provided under this chapter.

F. For the purposes of this section, “substantial slowdown” means a reduction of the employer's work force based on the number of full-time equivalent employees equal to at least two-thirds of the average of the highest twelve weeks of employment during the one year period prior to such slowdown.