Section 23-793 - Qualified transient lodging employment; definitionA. From and after January 1, 1997, employment with a single employer who qualifies for the transient lodging classification prescribed in section 42-5070 shall be deemed seasonal employment if the department finds all of the following: 1. The employer experiences a substantial slowdown in operations due to the seasonal nature of the employment.2. The substantial slowdown of operations occurred for the same or similar reasons during the previous year.3. The employer notifies a seasonal employee in writing prior to employment of the employee's seasonal status and the possibility of denial of unemployment benefits.4. The employer has an experience rating account chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding year.5. The employer is not delinquent in the payment of the unemployment insurance tax.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 section 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.