N.Y. Comp. Codes R. & Regs. tit. 12, § 480.6
(a) The following definition of terms shall apply to this section:
(2) The term hotel service employee means any person engaged by a hotel in any of the following occupations:
(b) The value of gratuities or tips received by a hotel service employee is hereby determined to be as follows:
(2) If such statement has not been submitted by a hotel service employee, such value shall be equal to:
(c) No gratuities or tips shall be deemed received for the purpose of this section, if: