There are unionized hotel positions where tips are either few/far between or zero. Again, the tip topic is far more marginal.
I really hate to agree with John on this one, but I do - call Ripley. Having been there and done that I know from experience that what you just said is not true. Pardon me - at least it was not true in the 1980's - I do not know how true it may be today. Back then, you did not have to report any of the tips that you earned to the IRS. The only time that I was ever a union member was when I tended bar at the Ramada Inn. And I mean to tell you that I made out like a bandit back then. Because I was in the union, they had to pay me the union negotiated wage which was $4.50 per hour. And I made at least $60 in tips per night because of my good looks and effervescent personality - and that was a lot of money (tax free) 25 years ago.
BTW, I still believe that unions have outlived their usefulness, but that is a different topic for a different day :)
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