Petition for Lower Tip Allocation Rate

§ 6053. Reporting of tips(a) Reports by employeesEvery employee who, in the course of his employment by an employer, receives in any calendar month tips which are wages (as defined in section 3121(a) or section 3401(a)) or which are compensation (as defined in section 3231(e)) shall report all such tips in one or more written statements furnished to his employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such regulations, at such other times before such 10th day, and in such form and manner, as may be prescribed by the Secretary. (b) Statements furnished by employersIf the tax imposed by section 3101 or section 3201 (as the case may be) with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section 3102 or section 3202 (as the case may be), the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary. (c) Reporting requirements relating to certain large food or beverage establishments(1) Report to SecretaryIn the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year:(A) The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts). (B) The aggregate amount of charge receipts (other than nonallocable receipts). (C) The aggregate amount of charged tips shown on such charge receipts. (D) The sum of—(i) the aggregate amount reported by employees to the employer under subsection (a), plus (ii) the amount 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 amount allocated to such employee under paragraph (3). (2) Furnishing of statement to employeesEach employer described in paragraph (1) shall furnish, in such manner 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 name and address of such employer. (B) The name of the employee. (C) The amount 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.