Service charges, minimum charges, corkage fees, setup fees, or similar charges imposed by a restaurant, tavern, nightclub, or other similar places of business as part of the charges for furnishing, serving, or preparing food products are subject to sales tax and surtax.
Gratuities (tips) are not subject to tax when:
• The gratuity or tip is separately itemized on the customer’s receipt, guest check, or sales invoice; and
• The restaurant, caterer, or similar dealer receives no monetary benefit from the gratuity.
A monetary benefit for this purpose does not include:
• Money withheld for purposes of payment of the employee’s share of social security or federal income tax;
• Any fee imposed by a credit card company on the amount of the gratuity; or
• Money withheld pursuant to judicial or administrative orders.
Are Gratuities/Tips In Florida Taxable?
Who Is Responsible For Work Uniforms?
If you are required to wear a uniform to work, who is responsible for providing the uniform and who is responsible for cleaning the uniform is dependent on how much you earn each week. The Fair Labor Standards Act requires that employees earn at least the minimum wage for each hour worked. If deducting the cost of a uniform or the cost of maintaining a uniform causes you to earn less than the minimum wage in a workweek, the employer is required to provide the uniform or reimburse you for the costs.
If you work as a tipped employee in the restaurant industry where employers frequently pay the bare minimum, which is $5.03/hr. in Florida, the employer is responsible for providing your uniform and paying for its maintenance (where it cannot be washed with other cloths).
Another important question is, what work clothing is considered a uniform? If your required clothing has a logo or the name of the employer embossed on a shirt or other item, you are most likely wearing a uniform. If the item of clothing is unique and must be purchased from the employer, it is most likely a uniform. If the items can be purchased at a retail store and can washed with your other clothing (no special care needed like dry cleaning) then you are most likely not wearing a uniform.
What Is Not Covered By The FLSA?
While the FLSA does set some basic minimum wage and overtime pay standards, there are a number of employment practices which the FLSA does not regulate.
For example, the FLSA does not require:
vacation, holiday, severance, or sick pay;
meal or rest periods, holidays off, or vacations;
premium pay for weekend or holiday work;
pay raises or fringe benefits; or
a discharge notice, reason for discharge, or immediate payment of final wages to terminated employees.
The FLSA does not provide wage payment or collection procedures for an employee’s usual or promised wages or commissions in excess of those required by the FLSA. However, some States do have laws under which such claims (sometimes including fringe benefits) may be filed.
Also, the FLSA does not limit the number of hours in a day or days in a week an employee may be required or scheduled to work, including overtime hours, if the employee is at least 16 years old.
The above matters are for agreement between the employer and the employees or their authorized representatives.