Form 26 - Application For Designation As Seasonal Employer Page 2
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1
2Information for Employers
Definition of Seasonal Industry
A seasonal industry or employing unit is one which customarily suspends its operations for revenue for a period of five
months or more within a calendar year except for basic caretaking activities.
Designation of Seasonal Employer
A seasonal employer is one who is operating in a seasonal industry as defined above and who, upon application, is so
designated by the Department.
Duration of Season
The following industries have been designated as seasonal industries in South Dakota. The season of operation is shown
following the industry classification.
(A)
Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drinks stands, and stable
and trail ride operations: May 1 to October 1
(B)
Drive-in theatres and concessions: April 15 to November 1
(C)
Racetracks and racetrack concessions: May 15 to October 1
(E)
Carnivals: May 1 to October 1
(F)
Seasonally operated country clubs and golf courses: April 1 to November 1
(G)
Seasonally operated chair lifts: May 1 to November 1
(H)
Seasonally operated ski resorts: November 1 to May 1
(I)
Baseball teams and ball park concessions: May 1 to September 15
(J)
Outdoor swimming pools: May 15 to September 15
Retail fireworks stands: May 1 to September 15
(K)
Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry:
Retail nurseries classified in industry number 444220 as enumerated in the North American Industrial
Classification Manual (NAICS): May 1 to October 31
Seasonally operated small game cleaning services, hunting preserves or game lodges: September 1 to February 1
(L)
Benefit Eligibility of Seasonal Employees
When an employer has been designated as operating in a seasonal industry, former employees who were engaged in other
than year-round work will be eligible to draw unemployment insurance benefits based on wages earned with the seasonal
employer only for weeks of unemployment when the major portion of such week falls within the designated season of
operation of that industry.
Reporting Requirements
Approval of application for designation as a seasonal employer does not in any way affect the employer's obligation to make
all reports required under the unemployment insurance law or regulations.
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