(a) In determining the wage of a tipped employee, the amount paid the employee by the employer is the amount described as paid to a tipped employee under Section 3(m), Fair Labor Standards Act of 1938 (29 U.S.C. § 203(m)).
(b) In this section, “tipped employee” means an employee engaged in an occupation in which the employee customarily and regularly receives more than $20 a month in tips.