PAP.9.6.060 Reporting Tips

(a) It is the responsibility of the Gaming Enterprises to inform all tipped team members of their obligation to report all tips. All tipped team members shall be provided with the current edition of the relevant IRS publications and forms related to tip reporting.

(b) Team members are required by the IRS to report all tips received both cash and charge daily.

(c) Definition of Tipped Team Members. A tipped team member is one who receives compensation (tips) during any work day either directly or indirectly, from customers.

(1) Directly Tipped. Team members who receive tips directly from customers.

(2) Indirectly Tipped. Team members who receive tips from other team members through tip-pooling.

(3) All tipped team members should refer to their department's tip policy for specific procedures regarding tips.