96 STAT. 604
26 USC 6051.
PUBLIC LAW 97-248—SEPT. 3, 1982 "(C) The aggregate a m o u n t of charged tips shown on such charge receipts. "(D) The sum of— "(i) the aggregate a m o u n t reported by employees to the employer under subsection (a), plus "(ii) the a m o u n t the employer is required to report under section 6051 with respect to service charges of less than 10 percent. "(E) With respect to each employee, the a m o u n t allocated to such employee under paragraph (3). "(2)
FURNISHING
OF
STATEMENT
TO
EMPLOYEES.—Each
employer described in paragraph (1) shall furnish, in such m a n n e r as the Secretary may prescribe by regulations, to each employee of the large food or beverage establishment a written statement for each calendar year showing the following information: "(A) The n a m e and address of such employer. "(B) The n a m e of the employee. "(C) The a m o u n t allocated to the employee under paragraph (3) for all payroll periods ending within the calendar year. Any statement under this paragraph shall be furnished to the employee during January of the calendar year following the calendar year for which such statement is made. "(3) EMPLOYEE ALLOCATION OF 8 PERCENT OF GROSS RECEIPTS.—
"(A) IN GENERAL.—For purposes of paragraph s (1)(E) and (2)(C), the employer of a large food or beverage establishment shall allocate (as tips for purposes of the requirements of this subsection) among employees performing services during any payroll period who customarily receive t i p income a n a m o u n t equal to the excess of— "(i) 8 percent of the gross receipts (other than nonallocable receipts) of such establishment for the payroll period, over "(ii) the aggregate a m o u n t reported by such employees to the employer under subsection (a) for such period. "(B) METHOD OF ALLOCATION.—The employer shall allocate the a m o u n t under subparagraph (A)— "(i) on the basis of a good faith a g r e e m e n t by the employer and the employees, or "(ii) in the absence of an a g r e e m e n t under clause (i), in the m a n n e r determined under regulations prescribed by the Secretary. "(C) THE SECRETARY MAY LOWER THE PERCENTAGE REQUIRED TO BE ALLOCATED.—The Secretary may reduce (but
not below 5 percent) the percentage of gross receipts required to be allocated under subparagraph (A) where h e determines that the percentage of gross receipts constituting tips is less than 8 percent. "(4) L A R G E FOOD OR BEVERAGE ESTABLISHMENT.—For purposes
of this subsection, the term 'large food or beverage establishment ' means any trade or business (or portion thereof)— "(A) which provides food or beverages, "(B) with respect to which the tipping of employees serving food or beverages by customers is customary, and
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