All tips are wages.
They are given in exchange for a service and therefore come under the definition of wages as contained in Sections 1252 and 1279 of the Code. Tips are normally received by an individual in one of three ways. First, the patron can give an amount of money directly to the individual after having received the individual's services. Second, the patron can charge the services he receives and include in the charge a tip to the individual who had served him. The amount designated would then be given to the individual by the employer upon payment of the bill.