West Virginia Code § 21A-5-3

Voluntary coverage; elective coverage by political subdivisions
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(a) An employing unit, not otherwise subject to the provisions of this chapter, which files
with the commissioner its written election to become an employer subject hereto for not less
than two calendar years, shall, with the written approval of such election by the
commissioner, become an employer subject hereto to the same extent as all other employers,
as of the date stated in such approval, and shall cease to be subject hereto aes of January one
of any calendar year subsequent to such two calendar years, only if during January of such
year it has filed with the commissioner a written notice to that effect. r
(b) Any employing unit for which services that do not constitute uemployment as defined in
this chapter are performed, may file with the commissioner a written election that all such
services performed by individuals in its employ in one or motre distinct establishments or
places of business are employment for all the purposes of this chapter for not less than two
calendar years. Upon the written approval of such election by the commissioner, such
services are employment subject to this chapter from and after the date stated in such
approval. Such services shall cease to be deemed employment subject hereto as of January
first of any calendar year subsequent to such stwo calendar years, only if during January of
such year such employing unit has filed with the commissioner a written notice to that
effect.
(c) An employing unit which is or becomes an employer subject to this chapter within any
calendar year is subject to thise chapter during the whole of such calendar year.
(d) Any political subdivision of this state may elect to cover under this chapter service
performed by employees in all of the hospitals and institutions of higher education, as
defined in sections twenty and twenty-one, article one-a of this chapter, operated by such
political subdivision. Any such election of coverage is to be made by filing with the
commissioner a notice of such election at least thirty days prior to the effective date of such
election. Any political subdivision electing coverage under this subsection shall make
payWments in lieu of contributions with respect to benefits attributable to such employment as
provided with respect to nonprofit organizations in section three-a of this article. The
provisions of section fifteen, article six of this chapter with respect to benefit rights based on
service for state and nonprofit institutions of higher education are applicable also to service
covered by an election under this subsection. The amounts required to be paid in lieu of
contributions by any political subdivision under this subsection shall be billed and payment
made as provided in section thirteen of this article with respect to similar payments by
nonprofit organizations. An election under this subsection may be terminated, by filing with
the commissioner written notice not later than thirty days preceding the last day of the
calendar year in which the termination is to be effective. Such termination becomes effective
as of the first day of the next ensuing calendar year with respect to services performed after
that date.

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