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For the purposes of this chapter, an "establishment" is a single location where business is conducted or where services or industrial operations are performed. However
(1) where distinctly separate activities are performed at a single physical location, each activity will be treated as a separate establishment; and
(2) where public employees are employed, each specific governmental function performed at a single location, or that location which is the lowest level where attendance or payroll records are kept for a group of employees who perform the same governmental function or who are in the same specific organizational unit, even though the activities are carried on at more than a single physical location, will be treated as a separate establishment.
History: Eff. 1/10/75, Register 53; am 1/26/78, Register 65
Authority: AS 18.60.020
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Last modified 7/05/2006