Missouri Code of State Regulations › Title 11 - DEPARTMENT OF PUBLIC SAFETY › Division 45 - Missouri Gaming Commission › Chapter 8 - Accounting Records and Procedures; Audits › Section 11 CSR 45-8.130 - Tips and Gifts

Current through Register Vol. 49, No. 14, July 15, 2024
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.