1. (1) an employer produces for inspection by the Commissioner:

   1. (i) a written contract, signed by the employer and business entity, that:

      1. 1. describes the nature of the work to be performed by the business entity;
      2. 2. describes the remuneration to be paid for the work performed by the business entity; and

      3. 3. includes an acknowledgment by the business entity of the business entity's obligations under this article to:

         1. A. withhold, report, and remit payroll taxes on behalf of all employees working for the business entity;
         2. B. pay unemployment insurance taxes for all employees working for the business entity; and
         3. C. maintain workers' compensation insurance;
   2. (ii) an affidavit signed by the business entity indicating that the business entity is an independent contractor who is available to work for other business entities;
   3. (iii) a current certificate of status of the business entity, issued by the State Department of Assessments and Taxation, indicating that the business entity is in good standing; and
   4. (iv) proof that the business entity holds all occupational licenses required by State and local authorities for the work performed; and
2. (2) the employer provided to each individual classified as an independent contractor or exempt person a written notice under § 3-914 of this subtitle.

The presumption that an employer-employee relationship exists under § 3-903(c)(1) of this subtitle does not apply if:

Added by Acts 2012, c. 206, § 1, eff. July 1, 2012; Acts 2012, c. 207, § 1, eff. July 1, 2012.