An employer of a tipped employee shall pay the tipped employee at least the minimum wage established by the Utah Minimum Wage Act. In computing a tipped employee’s wage an employer of a tipped employee:
(i) shall pay the tipped employee at least the cash wage obligation as an hourly wage; and
(ii) may compute the remainder of the tipped employee’s wage using the tips or gratuities the tipped employee actually receives. An employee shall retain all tips and gratuities except to the extent that the employee participates in a bona fide tip pooling or sharing arrangement with other tipped employees.
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