R 432.11208 Tips or gratuities.

Rule 1208. (1) Except as prohibited by this rule, a gaming employee may accept a tip or gratuity from any patron. (2) A gambling operation key person or other employee who serves in a supervisory position shall not accept a tip or gratuity from a player or patron of the casino gaming operation where he or she is employed. (3) All of the following provisions apply to tips and gratuities given to a dealer: (a) Except for electronic tips and gratuities, which must be reviewed by management before the end of a gaming day, a dealer shall immediately deposit tips and gratuities in a transparent locked box reserved for that purpose. If nonvalue chips are received at a roulette table, then a dealer shall not remove the marker button indicating the specific value of the chips from the slot or receptacle attached to the outer rim of the roulette wheel until after a dealer, in the presence of a supervisor, has converted the nonvalue chips into value chips. The value chips shall be immediately deposited in a transparent locked box reserved for deposit and storage of tips and gratuities to the dealer. (b) Tips and gratuities shall be accounted for by a recorded count conducted by not less than 2 employees designated by the licensee. (c) Tips and gratuities shall be placed in a pool for pro rata distribution among the designated employees. Tips or gratuities from the pool shall be deposited into a casino licensee's payroll account. Distributions to designated employees from the pool shall be made following a casino licensee's payroll accounting practices and shall be subject to all applicable state and federal withholding taxes. (4) A casino licensee may allow poker room dealers to keep their own tips and gratuities if the following provisions are followed: (a) Poker room dealers must deposit their tips or gratuities in their transparent locked tip box and all tips or gratuities must be converted to value chips before being deposited. (b) Each transparent locked tip box must be secured on a poker game table at the start of the poker dealer’s shift, taken off during his or her breaks, and finally removed at the end of his or her shift. When leaving for a break, the poker dealer must remove his or her box from the table, and a new dealer must secure his or her box on the table. (c) All poker dealers must cash out their tips and gratuities at board-approved locations in the casino.