New York Laws
Article 6 - Payment of Wages
196-D - Gratuities.

ยง 196-d. Gratuities. No employer or his agent or an officer or agent
of any corporation, or any other person shall demand or accept, directly
or indirectly, any part of the gratuities, received by an employee, or
retain any part of a gratuity or of any charge purported to be a
gratuity for an employee. This provision shall not apply to the checking
of hats, coats or other apparel. Nothing in this subdivision shall be
construed as affecting the allowances from the minimum wage for
gratuities in the amount determined in accordance with the provisions of
article nineteen of this chapter nor as affecting practices in
connection with banquets and other special functions where a fixed
percentage of the patron's bill is added for gratuities which are
distributed to employees, nor to the sharing of tips by a waiter with a
busboy or similar employee.