Scottsdale |
Code of Ordinances |
Appendix C. PRIVILEGE AND EXCISE TAXES |
REGULATIONS—PRIVILEGE AND EXCISE TAXES |
Reg. 455.1. - Gratuities related to restaurant activity.
Latest version.
Gratuities charged by or collected by persons subject to the tax imposed by section 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.