HOTELS — all employees other than employees exclusively engaged in restaurant or tavern operations
When lodging is provided by the employer, the total remuneration shall include the market value of such lodging to the employee.
This classification includes "front desk" employees, including but not limited to, cashiers or information and reservation clerks; employees who perform concierge services; and the operation of retail stores, including but not limited to, newsstands, gift shops and clothing stores.
The payroll of employees engaged exclusively in connection with restaurant or tavern operations shall be separately classified as 9079(1), Restaurants or Taverns. This includes employees who prepare and serve hot food in connection with complimentary breakfasts, work in food and beverage departments, and room service employees who deliver food or restock in-room refrigerators, provided such employees perform no hotel duties. Employees who perform both restaurant or tavern activities and hotel activities shall be assigned to Classification 9050(1).
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