Indiana Administrative Code
Title 68 - INDIANA GAMING COMMISSION
Article 15 - ACCOUNTING RECORDS AND PROCEDURES
Rule 9 - Tips and Gratuities; Chips Redeemed by Nongaming Occupational Licensees
Section 9-3 - Removal, collection, and counting of tip boxes

Universal Citation: 68 IN Admin Code 9-3

Current through September 18, 2024

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 3.

(a) The casino licensee or operating agent must establish policies and procedures in connection with the removal, collection, and counting of the tip box contents for subsequent distribution to gaming occupational licensees. These policies and procedures must include, at a minimum, the following:

(1) Tip boxes must be dropped and counted at the end of each day. Surveillance must be notified before the emptying of any tip boxes.

(2) The tip count team must perform the drop and count once per day in the presence of a security officer.

(3) The results of the tip count must be:
(A) documented on at least a two-part tip and gratuity form; and

(B) signed by the tip count team before transportation to the casino cage.

(4) The tip count team must transport tips and the original and duplicate copy of the tip and gratuity form to a casino cage. The casino cashier, in the presence of the tip count team, must do the following:
(A) Verify the drop.

(B) Sign the original and duplicate of the tip and gratuity form.

(C) Maintain the duplicate for accountability.

(D) Return the original to the tip count team.

(5) The cage must forward the duplicate copy to accounting.

(6) Tips must be deposited into a bank for pro rata distribution among the employees.

(7) Distribution of tips and gratuities must be:
(A) made following the casino licensee's or operating agent's payroll accounting practices; and

(B) subject to all applicable state and federal withholding taxes.

(8) Any other policies and procedures deemed necessary by the executive director or the commission to ensure compliance with the Act and this title.

(b) The casino licensee or operating agent must establish procedures for the emptying of full tip box containers during the day. The procedures must include, at a minimum, the following:

(1) The contents are to be placed in a locked, secured container within the pit area.

(2) At least two (2) occupational licensees to perform the drop.

(3) Surveillance must be notified before the drop.

(4) Procedures for the checking out of the key for access to the tip box. These procedures must be in accordance with 68 IAC 11-7.

(5) Any other procedures deemed necessary by the executive director or the commission to ensure compliance with the Act and this title.

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