N.Y. Comp. Codes R. & Regs. tit. 12, § 480.12
(a) The following definition of terms shall apply to this section:
(2) The term maritime service employee means any person engaged aboard such vessel in any of the following occupations:
(b) The value of gratuities or tips received by the maritime service employees is hereby determined to be as follows:
(2) If such statement has not been submitted by the maritime service employee such value shall be equal to the following amounts per diem for each day of employment:
| Bartender | $1.70 |
| Bell boy | 1.80 |
| Deck steward | 2.00 |
| Headwaiter | 3.35 |
| Night steward | 1.00 |
| Room steward | 2.90 |
| Salon steward | 1.75 |
| Stewardess | 1.65 |
| Waiter | 2.50 |
(c) No gratuities or tips shall be deemed received for the purpose of this section, if: