Gaming Law and Tips: a Comparative Analysis

Abstract

The article analyses how tips are regulated in the countries of the former Yugoslavia, United States and some countries with casinos in the European Union, America, Africa and Asia. The key finding is that in the majority of them, tips are not a part of casino revenues, therefore they are taxed totally. Their sharing is agreed with employees in collective contracts of their companies. They are fully taxed. In most countries tips are distributed among other employees. Tips of slot machine departments, treasury departments and receptions are not governed by the law. Employees are entitled to them directly. Paying taxes and contributions is then distinctive for the countries with properly law ordered area (USA and UK). Gaming tips are not part of the gaming service in any the countries included in the analysis.