Section 135 Of Article 2. General Definitions From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 1. >> Article 2.
135
. (a) "Employing unit" means an individual or type of
organization that has in its employ one or more individuals
performing services for it within this state, and includes but is not
limited to, the following individuals and organizations:
(1) An individual or type of organization or public entity that
elects coverage pursuant to any provision of this division.
(2) A joint venture, partnership, association, trust, estate,
joint stock company, insurance company, corporation whether domestic
or foreign, limited liability company, whether domestic or foreign,
community chest, fund, or foundation.
(3) A public entity. As used in this section, "public entity"
means the State of California (including the Trustees of the
California State University), an instrumentality of this state
(including the Regents of the University of California), a political
subdivision of this state or any of its instrumentalities, a county,
city, district (including the governing board of a school district or
community college district, a county board of education, a county
superintendent of schools, or a personnel commission of a school
district or community college district that has a merit system
pursuant to the Education Code), entities receiving state money to
conduct county fairs and agricultural fairs pursuant to Sections
25905 and 25906 of the Government Code and that perform no other
functions, a public authority, public agency, or public corporation
of this state, an instrumentality of more than one of the foregoing,
and an instrumentality of any of the foregoing and one or more other
states or political subdivisions.
(4) An instrumentality of the United States required to make
payments under this division.
(5) The receiver, trustee in bankruptcy, trustee or successor
thereof, and the legal representative of a deceased person.
(6) An Indian tribe as described by Section 3306(u) of Title 26 of
the United States Code.
(b) All individuals performing services within this state for an
employing unit that maintains two or more separate establishments
within this state shall be deemed to be employed by a single
employing unit for all the purposes of this division. This
subdivision does not apply to an Indian tribe (as described by
Section 3306(u) of Title 26 of the United States Code) and the
subdivisions, subsidiaries, or other business enterprises wholly
owned by the Indian tribe if the tribe chooses to treat those
subdivisions, subsidiaries, or other business enterprises as separate
business entities for the purposes of Section 803.