Mo. Code Regs. tit. 11 § 45-8.130

Current through Register Vol. 49, No. 24, December 16, 2024

Section 11 CSR 45-8.130 - Tips and Gifts

PURPOSE: This rule establishes regulations regarding the acceptance of tips and gifts.

(1) Except as provided in this rule, no occupational licensee may accept a tip, gift, or loan from any player or patron.

(2) Level II occupational licensees may accept tips for casino-related services performed by the licensee, or paid leave based on work, that is performed in a nonsupervisory capacity as a dealer, poker dealer, cage cashier, slot attendant, food and beverage personnel, valet, ticketing personnel, housekeeping, environmental services (EVS), or other positions as approved by the director.

(3) Occupational license applicants or occupational licensees eligible to accept tips shall receive such tips only in the form of currency, chips, and tickets.

(4) No occupational license applicant or occupational licensee shall solicit any tip, gift, or loan from any player, patron, or vendor of the Class B licensee where the occupational licensee is employed or working. This in no way prohibits an occupational licensee with the written consent of the general manager or the general manager's designee of the Class B licensee from soliciting a vendor for the purposes of a gift to a charitable or civic event or fundraiser or allowing the name of a licensee from appearing on a general invitation or solicitation.

(5) No dealers, poker dealers, cage cashiers, or slot attendants shall accept currency from any player or patron except as a tip and only if the Class B licensee allows such a practice and has provided procedures for accepting such tips in its internal controls which have been approved by the commission. All tips given to dealers, poker dealers, cage cashiers, and slot attendants shall be-

(A) Immediately deposited into a transparent locked box reserved for that purpose except that chips received at table games and poker games may first be immediately placed in a color up tube if approved internal controls are in place for such action. If nonvalue chips are received at a roulette table, the marker button indicating their specific value at that time shall not be removed or changed until after a dealer in the presence of a supervisor has converted the nonvalue chips into value chips which are immediately deposited in a transparent locked box reserved for the purpose;

(B) Accounted for by a recorded count; and

(C) Placed in separate pools for pro rata distribution among the dealers, poker dealers, cage cashiers, and slot attendants on a basis that coincides with the normal pay period, with the distribution based upon the number of hours each dealer, poker dealer, cage cashier, or slot attendant has worked. Tips from this pool shall be deposited into an account established by the Class B licensee. Distributions to dealers, poker dealers, cage cashiers, and slot attendants from this pool shall be made following the Class B licensee's payroll accounting practices and shall be subject to all applicable state and federal withholding taxes.

(D) The previous provisions of this subsection notwithstanding, a Class B licensee may, subject to internal controls approved by the commission, allow dealers of poker as defined in 11 CSR 45-1.090 to receive tips on an individual basis. The receiving of tips individually may be allowed only when the dealer does not make decisions that can affect the outcome of the gambling game, is not eligible to receive winnings from the gambling game as an agent of the Class B licensee, and who uses an approved shuffling machine during the course of the poker game. If tips are received by poker dealers on an individual basis, all tips shall be immediately placed into a locked individual transparent tip box that shall be assigned to and maintained by the dealer while working. The locked individual tip box shall be turned in to the Class B licensee at the end of the shift for counting, withholding of taxes, and subsequent payment during the normal payroll process. For the purposes of this subsection, winnings from a gambling game shall not include commissions, commonly referred to as the "rake," withheld from amounts wagered in a game. Poker dealers may be permitted to receive tips on an individual basis only if the Class B licensee has internal controls governing such practice that have been approved by the commission.

(6) Upon receipt of a tip from a patron, a dealer, poker dealer, cage cashier, or slot attendant shall extend his/her arm in an overt motion and deposit the tip into the transparent locked box or color up tube reserved for such purposes.

(7) Occupational license applicants or occupational licensees other than surveillance and security personnel may accept gifts from suppliers of goods and services to the Class B licensee provided the Class B licensee allows such practice and has provided procedures for accepting gifts in its internal controls which have been approved by the commission. No gifts may be accepted from liquor distributors (11 CSR 45-12.090). Gifts having a reasonable market value of twenty-five dollars ($25) or more shall be reported to the commission on a form and in a manner prescribed by the commission.

(8) Applicable state and federal taxes shall be withheld on tips and gifts received by occupational license applicants or occupational licensees.

11 CSR 45-8.130

AUTHORITY: section 313.004, RSMo 2000, and sections 313.805 and 313.817, RSMo Supp. 2012.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. Emergency amendment filed June 14, 1994, effective June 24, 1994, expired Oct. 21, 1994. Amended: Filed May 4, 1994, effective Sept. 30, 1994. Emergency amendment filed March 2, 1995, effective March 12, 1995, expired July 9, 1995. Amended: Filed March 2, 1995, effective Aug. 30, 1995. Amended: Filed Nov. 10, 1997, effective June 30, 1998. Amended: Filed May 13, 1998, effective Oct. 30, 1998. Amended: Filed Aug. 28, 1998, effective March 30, 1999. Amended: Filed Feb. 28, 2007, effective Oct 30, 2007. Amended: Filed Jan. 26, 2012, effective Aug. 30, 2012. Amended: Filed Aug. 30, 2012, effective March 30, 2013.

Amended by Missouri Register November 15, 2018/Volume 43, Number 22, effective 12/31/2018

*Original authority: 313.004, RSMo 1993, amended 1994; 313.805, RSMo 1991, amended 1993, 1994, 2000, 2008, 2010; and 313.817, RSMo 1991, amended 1993, 2000, 2008.