000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">Applies to providing passenger transportation to others, including:

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Establishments that employ taxi or for-hire drivers as defined under:

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">- Either chapter 81.72 or 46.72 RCW; and

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">- WAC 296-17-35205, which describes special reporting.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Taxi or for-hire drivers as defined under either chapter 81.72 or 46.72 RCW, and who:

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">- Own their own vehicles or who lease vehicles from others; and

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">- Elect optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Commercial transportation services (also known as transportation network company) drivers as defined in Title 48 who are exempt from coverage, but who have elected optional coverage as provided by RCW 51.32.030 and as defined in WAC 296-17-31007.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Pedicab and horse drawn carriage companies.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">Special note: If all conditions are met for the general reporting rules about standard exception employees, establishments that furnish only a dispatch service for taxicab drivers who own their own vehicles, or who lease vehicles from others, may be reported separately in classification 4904. Employees of a taxicab dispatch service who perform maintenance/repair of vehicles are reported separately in classification 3411.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">Work contemplated by this classification includes, but is not limited to:

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Operation of the vehicle;

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Loading/unloading passengers' luggage;

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Assisting passengers in and out of the vehicle;

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Pickup and delivery of small packages; and

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Incidental "cabulance" services which may be offered in conjunction with the taxi service.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">This classification excludes:

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Maintenance/repair of the vehicle which is be reported in classification 3411;

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Establishments that operate ambulance services which is reported separately in classification 1405;

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Establishments that operate cabulance and paratransit services exclusively which is reported separately in classification 1404; and

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">• Dispatchers with no other job duties who may be reported separately in classification 4904.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">For administrative purposes, classification 1401 is divided into the following subclassification(s):

000000; padding-top: 0.5em; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0in; -webkit-text-stroke-width: 0px;">1401-01 Passenger transportation companies - Flat rate by driver

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">This classification is for reporting drivers on a flat rate of four hundred eighty hours per driver each quarter.

000000; padding-top: 0.5em; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0in; -webkit-text-stroke-width: 0px;">1401-02 Passenger transportation companies - Flat rate by vehicle

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">This classification is for reporting vehicles on a flat rate of nine hundred sixty hours per vehicle each quarter.

000000; padding-top: 0.5em; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0in; -webkit-text-stroke-width: 0px;">1401-03 Passenger transportation companies - Actual hours

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">This classification is for reporting employees on an actual hours worked basis.

000000; padding-top: 0.5em; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0in; -webkit-text-stroke-width: 0px;">1401-04 Pedicab and horse-drawn carriage companies

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">Applies to establishments engaged in furnishing passenger transportation to others using pedicab or horse-drawn carriage.

000000; font: 16px/20px 'Open Sans', Helvetica, Arial, sans-serif; margin-left: 0in; widows: 1; letter-spacing: normal; background-color: #ffffff; text-indent: 0.25in; -webkit-text-stroke-width: 0px;">Work contemplated by this classification includes, but is not limited to, care and feeding of animals while the vehicle is available for transporting passengers.