In addition to cash sums presented by customers which an employee
keeps as his own, tips received by an employee include, within the
meaning of the Act, amounts paid by bank check or other negotiable
instrument payble at par and amounts transferred by the employer to the
employee pursuant to
directions from credit customers who designate amounts to be added to
their bills as tips. Special gifts in forms other than money or its
equivalent as above described such as theater tickets, passes, or
merchandise, are not counted as tips received by the employee for
purposes of the Act.
