Some time ago, we had a thread going regarding dealers tips (poker and asian games only.)

I just received a copy of the TIP RATE DETERMINATION AGREEMENT (effective August 1, 2000) between a major casino in Gardena and the IRS.

Please keep in mind, I am not now or ever was a dealer or affiliated in any way with any casino anywhere.

I understand that Nevada casinos keep good track of their dealers income and that most of it, if not all, are reported to the IRS, but this is just a supposition. In California, however, the dealers I know keep track of their own tips without any verification from anyone else.

I have also heard from a few dealers that I know that worked both in Las Vegas and California, and they say that they made about twice the amount in California as they do in Nevada. (I believe the main reason is that quarters are used in Nevada and not in California.)

In any case, here is the "confidential rate sheet." (per hour tip rate to be reported.) What this means to the uninformed is that if the dealers report the amount agreed upon to the IRS, then the dealers will not have to keep records in case of audit and those reported amounts will be accepted as agreed upon.

Poker dealers-bottom
Swing shift $6.00
Day & Graveyard shift $5.25

Poker dealers--top
Swing shift $7.50
Day & Graveyard shift $6.75

Asian Game dealers
Swing shift $12.00
Day & Graveyard shift $10.00
Stickperson $28.00

Everyone else including: floor Supervisors (poker), floormen-top middle and bottom tables (poker),
Floorman (asian)
Lead dealers, board persons, Card Desk, chip runners and cage, the tip amount to be reported to the IRS is the actual amount received. (again unverified. )

Here are the other casino personals reportable tip rate:

Cashiers Cage
Day shift $1.00
Swing shift $3.00
Graveyard shift $1.00

Asian windows
Day shift $5.00
Swing Shift $6.00
Graveyard Shift $5.00

FOOD AND BEVERAGE
CAFE
Food Servers 8% of sales
Buspersons $1.00 per hour

CASINO FLOOR
Food server

Poker 9% of sales
Asian 10% of sales

Buspersons $0.50¢ per hour

Bartender 8% of sales
Cocktail server 9% of sales
backbar $1.00 per hour

How much does the average poker dealer really make? That I can't answer as I said before, I am not a dealer. BUT, if one figures an average of 37 hands per hour (hold-em) and that a dealer receives at least $1.00 per hand with tokes of $2.00 and $3.00 and more not at all unusual, I can assume that the dealers are not complaining that much about only having to report from $5.25 to $7.50 per hour.

What a country.