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Gratuities charged by or collected by persons subject to the tax imposed by section 19-455 may be excluded from gross income if:
(1) Such charge is separately stated upon the bill, invoice, etc., provided the customer, and such amounts are maintained separately in the books and records of the taxpayer; and
(2) Such gratuities are distributed in total to employees of the taxpayer in addition to customary and regular wages.
(Ord. No. 6674, § 3, 3-23-87)