Once the job is completed, the customer then pays Petitioner for the workers' labor, who then pays the workers. Petitioner does not deduct any amount from the price of the labor set by the workers. The workers supply their own tools, transportation to and from the job site, and any other transportation required to do the work, as well as any other expenses incident to installation of the roofing or siding. No taxes or other deductions are taken from the amount the workers bid for the job by Petitioner. Petitioner does pay workers compensation, Ms. Carter testifying that the general rule in the contractor business is to cover any sole proprietor who is not self-covered for workers compensation.
Petitioner provides a verbal warranty to the customer for the work.
If the material was damaged prior to arrival at the job site, Petitioner would request the manufacturer replace it. Ms. Carter testified, however, that if Petitioner knew that the job was not being done correctly, Petitioner would intervene in order to protect its own good name. There is no time set by Petitioner in which the job needs to be completed. However, if Petitioner learned that the job was not being completed timely, it would give notice to the worker to complete the work. If, after written notice was given, the worker still did not complete the job, Petitioner would obtain the services of another worker to do the job.