“Employer” means a person, partnership or limited liability company, whether subject to or exempt from taxation under this chapter, for whom an individual performs or performed any service as an employee of that person, partnership or company and includes a person, partnership or company that engages the services of an entertainer or an entertainment corporation, except that:
(a)#
If the person for whom the individual performs or performed the services does not have control of the payment of the wages for those services, “employer”, except for purposes of sub. (6), means the person having receipt, custody or control of the payment of those wages.
(b)#
If a resident person, including but not limited to a ticket agency or box office manager, has receipt, custody or control of the proceeds of an event taking place and the proceeds are paid to an entertainer or entertainment corporation or to any nonresident person who has engaged the services of an entertainer or entertainment corporation, “employer” means the resident person, firm or nonresident person having the receipt, custody or control of the proceeds.
(c)#
In regard to a single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, the entity is the employer for purposes of this subchapter.
(d)#
With regard to s. 71.65 (6), “employer” means a person described in s. 108.18 (2) (c) or a person engaged in the painting or drywall finishing of buildings or other structures.