For the purposes of this chapter, an "establishment" is a single location where business is conducted or where services or industrial operations are performed. However

1. (1) where distinctly separate activities are performed at a single physical location, each activity will be treated as a separate establishment; and
2. (2) where public employees are employed, each specific governmental function performed at a single location, or that location which is the lowest level where attendance or payroll records are kept for a group of employees who perform the same governmental function or who are in the same specific organizational unit, even though the activities are carried on at more than a single physical location, will be treated as a separate establishment.

(Eff. 1/10/75, Register 53; am 1/26/78, Register 65)

Authority: AS 18.60.020, AS 18.60.030