Glendale |
Code of Ordinances |
Chapter 21.1. MODEL CITY PRIVILEGE (SALES) TAX CODE |
Article VII. REGULATIONS—PRIVILEGE AND EXCISE TAXES |
Reg. 2121-455.1. - Gratuities related to restaurant activity.
Gratuities charged by or collected by persons subject to the tax imposed by Section 21.1-455 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.
(Res. No. 4491, § 1, 6-14-11)