For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Gratuities related to restaurant activity.

Gilbert Town Code, Reg. 58-455.1
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Reg. 58-455.1. - Gratuities related to restaurant activity. Gratuities charged by or collected by persons subject to the tax imposed by Section 58-455 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. (Tax Code 1995, Reg. 15-455.1)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_RERIEXTA_REG._58-455.1GRREREACFetched: 11/1/2026

Starting a business in Arizona? Arizona LLC guide: costs and requirements

Reg. 58-455.1 | Corpus