Please see the attached brochure from the MN Department of Labor and Industry regarding the new minimum wage increase that went into effect on August 1, 2016.
ACM has spoken to accounting professionals, legal counsel and the state in regards to the $500,000.00 Large Employer trigger for paying the $9.50 per hour minimum wage.
None of them interpreted gross sales/revenue for gaming charities as sales minus prizes. There are no exceptions offered for the definition of gross sales/revenue.
For a licensed gaming charity that owns their building, gross sales/revenue is the combination of all income streams (bar, food, gambling).
There are no tip credits in Minnesota.
ACM does not offer legal or accounting advice. If you have questions relating to your individual operation you should consult an accounting professional or legal counsel.