Pennsylvania Code
Title 58 - RECREATION
Part VII - GAMING CONTROL BOARD
Subpart E - Slot Machine, Table Game and Associated Equipment Testing and Control; Accounting and Internal Controls
Chapter 465a - ACCOUNTING AND INTERNAL CONTROLS
Section 465a.19 - Acceptance of tips or gratuities from patrons
Current through Register Vol. 54, No. 44, November 2, 2024
(a) Notwithstanding the requirements of § 461a.8(n) (relating to gaming vouchers), a key employee, box person, floorperson or any other gaming employee who serves in a supervisory position is prohibited from soliciting or accepting, and no other gaming employee may solicit, a tip or gratuity from a patron of the slot machine licensee. The slot machine licensee may not permit any practices prohibited by this section.
(b) The slot machine licensee shall submit internal controls relating to the acceptance of tips or gratuities by dealers at banking and nonbanking table games.
(c) Except as permitted under subsection (g), all tips and gratuities received by dealers in a licensed facility shall be:
(d) A patron may identify a wager as a tip wager. A tip wager placed at the table shall be played separately from the player's other wagers. A winning tip wager shall be collected and deposited in the tip box after each round of play or after a roll of the dice which decides the outcome of the wager. A winning tip wager or part of a winning tip wager may not be wagered again. Upon receipt from a patron of a tip or gratuity, a dealer shall extend his arm in an overt motion, and deposit the tip or gratuity in the locked box reserved for tips and gratuities.
(e) Tips and gratuities placed in a common pool shall be distributed pro rata among the dealers in the pool based upon the number of hours worked. In determining the number of hours which an employee has worked for purposes of tip pool distribution, a slot machine licensee may establish standards for distribution which include hours of vacation time, personal leave time or any other authorized leave of absence in the number of hours worked by each employee. These standards shall apply uniformly to all employees, except that a slot machine licensee may establish different standards for full-time or part-time employees.
(f) Any distribution of tips and gratuities from a common tip pool under this section shall occur no more than once every 7 calendar days.
(g) Notwithstanding the requirements in subsection (c), a certificate holder that offers:
(h) When a slot machine licensee elects to use the option in subsection (g)(1)(ii), at the end of the Poker dealer's shift, the dealer shall take the transparent locked box assigned to the dealer to a cage cashier. The cage cashier shall open the container and count the tips and gratuities in the presence of the Poker dealer and record the total amount of the tips and gratuities received by the dealer and either:
(i) A certificate holder shall specify how dealer tips and gratuities will be reported to the Internal Revenue Service.
The provisions of this § 465a.19 amended under 4 Pa.C.S. §§ 1202(b)(30), 1207, 13A 02(1)-(6), 13A25, 13A62(a) and 1322.
This section cited in 58 Pa. Code § 461a.8 (relating to gaming vouchers).