A. "Employer" means:

1. 1. Any employing unit which, within the calendar year 1941 or within any succeeding calendar year through 1971, for some portion of a day, but not necessarily simultaneously, in each of twenty different calendar weeks, whether or not the weeks are or were consecutive, has or had in employment three or more individuals irrespective of whether the same individuals are or were employed in each day.

2. 2. Any employing unit:

   1. (a) That after December 31, 1971 for some portion of a day in each of twenty different calendar weeks, whether or not the weeks are or were consecutive, in either the current or the preceding calendar year, has or had in employment at least one individual irrespective of whether the same individual was in employment in each day.
   2. (b) That after December 31, 1971 in any calendar quarter in either the current or preceding calendar year, paid for service in employment wages of one thousand five hundred dollars or more.

   3. (c) For which service in employment, as defined in section 23-615, subsection A, paragraph 6, 7 or 8 or section 23-615.01 is performed after December 31, 1977.

      For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in subsection C of this section. If an employing unit is determined an employer under subsection B of this section, the employing unit shall be determined an employer for the purposes of this paragraph.

3. 3. Any individual or employing unit that acquired the organization, trade or business or substantially all the assets thereof, of another employing unit that at the time of acquisition was an employer subject to this chapter, or that acquired a part of the organization, trade or business of another employing unit that at the time of acquisition was an employer subject to this chapter provided the employing unit would have been an employer under this subsection if that part had constituted its entire organization, trade or business.

4. 4. Any individual or employing unit that acquired the organization, trade or business, or substantially all the assets of the individual or employing unit, of another employing unit if either:

   1. (a) The employment record of the individual or employing unit subsequent to the acquisition, together with the employment record of the acquired unit before the acquisition, both within the same calendar year, would be sufficient to constitute an employing unit an employer subject to this chapter under this section.
   2. (b) The wages paid by the individual or employing unit subsequent to the acquisition, together with the wages paid by the acquired unit before the acquisition, both within the same calendar quarter, would be sufficient to constitute an employing unit an employer subject to this chapter under this section.
5. 5. Any employing unit which, together with one or more other employing units, is owned or controlled by legally enforceable means or otherwise, directly or indirectly by the same interests, or that owns or controls by legally enforceable means or otherwise one or more other employing units, and that if treated as a single unit with the other employing units or interests, or both, would be an employer under this section.
6. 6. Any employing unit that is not an employer by reason of any other paragraph of this subsection for which, within either the current or preceding calendar year, services in employment are or were performed with respect to which the employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment compensation fund, or which, as a condition for approval of this chapter for full tax credit against the tax imposed by the federal unemployment tax act, is required, pursuant to the act, to be an employer under this chapter.
7. 7. Any employing unit which, having become an employer under this section has not, under section 23-725, ceased to be an employer subject to this chapter.
8. 8. For the effective period of its election pursuant to section 23-725, any other employing unit that has elected to become subject to this chapter.

B. In the case of agricultural labor, the term "employer" means any employing unit that after December 31, 1977:

1. 1. For some portion of a day, but not necessarily simultaneously, in each of twenty different calendar weeks, whether or not the weeks are or were consecutive, in either the current or the preceding calendar year, employed in agricultural labor at least ten individuals irrespective of whether the same individuals were employed in each day.
2. 2. In any calendar quarter in either the current or preceding calendar year paid cash wages of twenty thousand dollars or more for agricultural labor.