- 6 - Pursuant to Section V of the Agreement [Tip Compliance Program Agreement] dated July 1, 1992, the parties agree that the following tip rates shall apply beginning on the following effective dates: Effective Effective Effective Employee Position Shift on 4/3/97 on 1/1/98 on 1/1/99 Food Servers: Room Service All 13.0%/Gross 14.2%/Gross 15.4%/Gross Sales Sales Sales Although petitioner was a participant in the Tip Compliance Program at the Hilton at one time, he withdrew from the program on or about December 10, 1997, and was not a participant in the program during the taxable year 2000. The room service food servers that did participate in the Tip Compliance Program during taxable year 2000 were subject to a tip rate of 15.4 percent of their gross sales for the year. Petitioner received a Form W-2, Wage and Tax Statement, from the Hilton reflecting wages, tips, and other compensation on Line 1 totaling $19,4971 for taxable year 2000. The amount of $19,497 included tips in the amount of $784 which were distributed to petitioner as his share of tips from communal banquets or Hilton group events. During taxable year 2000, petitioner had individual room service sales of $91,281. Additionally, for taxable year 2000, petitioner worked a total of 1,919.6 hours. Further, during 1All amounts are rounded to the nearest dollar.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011