(a) The following definitions of terms shall apply to this section:

1. (1) The term American plan hotel means an establishment where the majority of patrons pay fixed charges for room and meals for fixed periods of time, not dependent upon the meals actually taken.
2. (2) The term eating club means any eating place where food for human consumption on the premises is offered and where patrons pay a fixed amount for meals over any given period of time, not dependent upon the number of meals actually taken.

(b) The value of gratuities or tips received by an employee whose duties relate to the serving of food in an American plan hotel or an eating club, or to the performance of duties incidental thereto, is hereby determined to be as follows:

1. (1) Such value shall be equal to the amount certified by each employee in a signed statement to his employer as received in the form of gratuities or tips, which statement shall be retained by the employer and submitted to the Department of Labor upon request.

2. (2) If such statement is not submitted by an employee, such value shall be equal to:

   1. (i) two dollars per day for waiters and waitresses;
   2. (ii) one dollar per day for busboys.

(c) No gratuities or tips shall be deemed received for the purposes of this section, if:

1. (1) acceptance of tips or gratuities is prohibited by the employer, and
2. (2) patrons are apprised by conspicuously displayed announcements, or otherwise in writing when arrangements for the taking of meals are made, that acceptance of tips or gratuities by employees serving food is prohibited, and
3. (3) the employer adopts reasonable means to insure that tips or gratuities are not received by his employees, and
4. (4) the employer submits to the Department of Labor a sworn statement setting forth that his employees are not allowed to accept tips or gratuities and describing the methods adopted by him in order to obtain compliance with this prohibition by patrons and employees.