In Viktor LTD v. Department of Labor and Industry, Bureau of Employer Tax Operations, 586 Pa. 196, 214-15, 892 A.2d 781, 792-93 (2006), the only issue in dispute was the second prong of the independent contractor test--whether the claimants were engaged in an independently established trade, occupation, profession, or business. The Supreme Court determined that this prong was satisfied because: the drivers provided their services to the presumed employers on a job-to-job basis and could reject assignments; the drivers could perform their services for more than one entity, including competitors, with no adverse consequences; and the drivers' operation of their businesses and ability to perform the work was not dependent on the existence of the presumed employers. Viktor, 586 Pa. at 229-30, 892 A.2d at 801-02. Although the issue of control was not directly at issue, the Supreme Court noted the following facts establishing that the limousine drivers were free from control: the drivers were not required to complete an application or participate in an interview; the drivers were permitted to refuse clients and/or trips; the client, as opposed to the limousine company, determined the time, place, and distance of trips; the drivers could chose what route to take; the drivers could choose when to make stops; the drivers could extend services beyond the agreed rental; the limousine company did not provide training or require attendance at meetings; the limousine company did not supervise the drivers; and the limousine company did not supply a uniform or a handbook. Id. at 213, 892 A.2d at 791-92.