; or (B) is classified as an independent contractor under section 105. (11) Licensed profession, trade, or occupation The term licensed profession, trade, or occupation means a profession, trade, or occupation that may not be lawfully engaged in unless a license from a Federal, State, or local government is obtained. (12) Limited economic relationship The term limited economic relationship means an economic relationship between a service recipient payor and a service provider payee under which— (A) the compensation to the service provider payee by the service recipient payor is based on a period of time worked; (B) the period of time worked for which the service provider payee is compensated by the service recipient payor is less than 30 days per calendar quarter