Anderson, a commissioned reserve police officer with the Galena Park Police Department, operates a side business providing uniformed motorcycle police escort services to private entities such as funeral homes, athletic teams, and trucking companies. This work, which requires a licensed peace officer, is performed using Anderson’s own police motorcycle, siren, emergency lights, uniform, and other police gear. He is paid a daily rate—$1,200 in this case—directly by clients, and he pays his own income taxes.