A. 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. 1. The employer experiences a substantial slowdown in operations due to the seasonal nature of the employment.
2. 2. The substantial slowdown of operations occurred for the same or similar reasons during the previous year.
3. 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. 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. 5. The employer is not delinquent in the payment of the unemployment insurance tax.