Matter of Skytown Entertainment, LLC (Commissioner of Labor)
SkyTown Entertainment, LLC, a video and film production company, appealed a decision by the Unemployment Insurance Appeal Board. The Board ruled that SkyTown was liable for additional contributions for 14 individuals it considered independent contractors, but the Department of Labor and the Board deemed statutory employees under Labor Law § 511 (1) (b) (1-a). SkyTown argued against this classification, but the court found that the individuals were engaged in artistic endeavors requiring skill and expertise, thus supporting the Board's finding of statutory employment. Furthermore, SkyTown did not enter into written contracts stipulating these individuals as employees of another employer, nor could it rebut the statutory presumption of employment using common-law tests. The Appellate Division, Third Department, affirmed the Board's decision.