8A-455.1. Gratuities related to restaurant activity.
This section is included in your selections.
Gratuities charged by or collected by persons subject to the tax imposed by Section 8A-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.