Sec. 14-455.1. Gratuities related to restaurant activity.
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Gratuities charged by or collected by persons subject to the tax imposed by Section 14-455 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. G-3192, §§ 7, 8)