Part IV: People & Technology · Casino Personnel & Organizational Hierarchy

Tipped Employee / Toke

Organizational Structure

A casino employee who receives a significant portion of their income from gratuities given by players. “Tokes” (tips given to dealers) are a distinctive feature of the casino industry – unlike traditional tips for service employees, tokes are not given in exchange for enhanced service (dealers cannot favor tipping players), but rather as a superstitious gesture of goodwill or luck. Most table games dealers are tipped employees who pool their tokes for equal distribution among all dealers. The taxation of toke income has been a major issue in the casino industry since the 1970s.

In practice

The IRS has had a long and contentious history with casino dealers over toke taxation. The Gaming Industry Tip Compliance Agreement (GITCA) program was established as a voluntary partnership between the IRS and the gaming industry to promote tax compliance among tipped employees. In 2024, both major U.S. presidential candidates proposed eliminating federal income tax on tip income.

One entry from the Casino Industry Glossary — 1,157 terms written for surveillance, compliance and operations professionals rather than for players. Definitions describe industry usage; where a term carries a regulatory meaning, verify against the instrument that governs your jurisdiction.