(1) An employing unit not otherwise subject to Chapters 27 through 41 of this Title, which files with the Commission its written election to become an employer subject to such chapters for not less than two calendar years, shall, with the written approval of such election by the Commission, become an employer subject to the same extent as all other employers as of the date stated in such approval and shall cease to be subject to such chapters as of January first of any calendar year subsequent to such two calendar years if by the thirtieth day of April of such year it has filed with the Commission a written notice to that effect.
(2) Any employing unit, for which services that do not constitute employment as defined in Chapters 27 through 41 of this Title are performed, may file with the Commission a written election that all such services performed by individuals in its employment in one or more distinct establishments or places of business shall be deemed to constitute employment by an employer for all the purposes of such chapters for not less than two calendar years. Upon the written approval of such election by the Commission such services shall be deemed to constitute employment subject to such chapters from and after the date stated in such approval. Such services shall cease to be deemed employment subject to such chapters as of January first of any calendar year subsequent to such two calendar years if by the thirtieth day of April of such year such employing unit has filed with the Commission a written notice to that effect.