The Case of VIP Tours, Inc v/s Cynthia Hoogland VIP Tours, Inc. arranged tours of central Florida’s attractions for visitors to the area. Cynthia Hoogland conducted 29 such tours for VIP between July 1980 and March 1981. Both Hoogland and VIP considered Hoogland an independent contractor. She worked for VIP only when it needed her services, and could reject particular assignments. She was also free to work for other tour services, and did so. Once Hoogland accepted a job from VIP, she was told where to report and given instructions about the job. She was required to use a VIP-furnished vehicle and to wear a uniform with the VIP logo when conducting tours. Aside from ensuring that she departed on time, however, VIP did not tell her how long to stay or what kind of tour to conduct at each tourist attraction. Hoogland was paid on a per-tour basis. Hoogland later filed a claim for unemployment compensation benefits with the Florida Division of Labor and Employment Security.