Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Hazardous Substances Tax Annotation
Environmental (Corporation) Fee
Identity of Employee
A property manager contracts with property owners to provide employees to maintain the properties. The property manager hires, discharges, pays, and supervises all employees and labor required for the operation and maintenance of the contracted properties. Even though there is a contract between the property manager and the property owner designating the property owner as the employer, the property manager and not the property owner is the employer under Health and Safety Code section 25205.6. 4/14/97.