Your unemployment rating has a cap, once you reach that cap, it doesn't matter what happens, your rating doesn't go up, you can't be charged more. This is a seasonal business. How long have you been in business? How many of your employees stay employed year round vs. getting laid off? If you have done this for a few years, and laid off 100% of your employees in November and rehire in April? Chances are you are already capped, so what difference does one more joker make?