The opinion
T.C. Memo. 1997-445
UNITED STATES TAX COURT
BOYD GAMING CORPORATION, F.K.A. THE BOYD GROUP
AND SUBSIDIARIES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CALIFORNIA HOTEL & CASINO AND SUBSIDIARIES, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3433-95, 3434-95. Filed September 30, 1997.
Ps provide free meals to their employees in
private cafeterias located on Ps' business premises.
R determined that sec. 274(n)(1), I.R.C., limits Ps’
deduction for the cost of these meals. Ps argue that
they may deduct 100 percent of their costs under the de
minimis fringe benefit exception of sec. 274(n)(2)(B),
I.R.C., which requires in this case that Ps provide the
meals to each of substantially all of their employees
for a substantial noncompensatory business reason.
Held: Ps' deduction is limited by sec. 274(n)(1),
I.R.C.; the de minimis fringe benefit exception of sec.
274(n)(2)(B), I.R.C., is inapplicable under the facts
herein because Ps do not provide the meals to each of
substantially all of their employees for a substantial
noncompensatory business reason.
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Thomas P. Marinis, Jr., J. Barclay Collins III,
Sarah A. Duckers, and Charles L. Almond, for petitioners.
Paul L. Dixon and Barbara S. Trethewy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: The docketed cases are before the Court
consolidated for purposes of trial, briefing, and opinion.
California Hotel & Casino (CHC) petitioned the Court to
redetermine respondent's determination of deficiencies of
$81,761, $14,428, and $42,124 in its consolidated group's 1982,
1984, and 1987 Federal income tax, respectively. Boyd Gaming
Corp. (Boyd) petitioned the Court to redetermine respondent's
determination of a $152,346 deficiency in its consolidated
group's 1988 Federal income tax.
Following concessions by the parties, we must decide whether
petitioners' deductions for food and beverages provided to their
employees without charge on petitioners' business premises are
limited by section 274(n)(1). In Boyd Gaming Corp. v.
Commissioner, 106 T.C. 343, 344, 349 (1996), we held in summary
adjudication that section 274(n)(1) does not limit petitioners'
deductions if the food and beverages are a de minimis fringe
benefit under section 274(n)(2), which, in turn, requires that
petitioners provide the food and beverages to each of
substantially all of their employees for the "convenience of the
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employer" under section 119.1 We hold herein that petitioners do
not provide the food and beverages to each of substantially all
of their employees for the convenience of the employer, and,
hence, that petitioners' deductions are limited by section
274(n)(1) because the food and beverages are not a de minimis
fringe benefit under section 274(n)(2)(B). Unless otherwise
stated, section references are to the Internal Revenue Code in
effect for the years in issue. Rule references are to the Tax
Court Rules of Practice and Procedure.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulated facts and the exhibits submitted therewith are
incorporated herein by this reference. The record consists
mainly of these stipulated facts and exhibits and the testimony
of numerous witnesses, all of whom were called by petitioners.
Petitioners' primary witnesses were: (1) Robert Boughner,
petitioners' executive vice president during the subject years,
(2) John Repetti, CHC's casino manager during the subject years,
(3) Steve Thompson, the general manager of Fremont Hotel & Casino
(Fremont) during the subject years, (4) Bruce Fraser, the
assistant general manager of Sam’s Town Hotel & Gambling Hall
1
The President recently signed into law the Taxpayer Relief
Act of 1997 (the 1997 Act), Pub. L. 105-23, 111 Stat. 788.
Sec. 970 of the 1997 Act, 111 Stat. 897, effective for taxable
years beginning after Dec. 31, 1997, amended sec. 132(e)(2) so
that the cost of a meal provided to an employee for the
convenience of the employer may be deducted in full. This
amendment parallels the Court's holding in Boyd Gaming Corp. v.
Commissioner, 106 T.C. 343, 344, 349 (1996).
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(Sam’s Town) during the subject years, (5) John Miner, who joined
the Stardust Hotel & Casino (Stardust) in July 1988 and served as
its general manager throughout the remainder of the subject
period, and (6) Mary Ann Burns, who joined the Stardust in
October 1988 and served as its director of hotel operations
throughout the remainder of the subject period.
CHC and Boyd are Nevada corporations whose principal offices
were in Las Vegas, Nevada, when they petitioned the Court. For
its taxable year ended June 30, 1988 (the 1987 taxable year),
CHC was the parent of an affiliated group of corporations that
filed a consolidated Federal income tax return. CHC's affiliated
group included: (1) Sam-Will, Inc., doing business as Fremont,
and (2) Mare-Bear, Inc., doing business as Stardust. CHC also
did business as Sam’s Town. By virtue of a reorganization of the
group, Boyd became the parent of the affiliated group beginning
with the 1988 taxable year. Boyd's affiliated group included:
(1) CHC, which sometimes did business as Sam’s Town,
(2) Sam-Will, Inc., doing business as Fremont, and (3) Mare-Bear,
Inc., doing business as Stardust.
Petitioners operate CHC, Fremont, Sam's Town, and Stardust
(collectively, the Properties). Each of the Properties is a
large resort or hotel complex located in Las Vegas, Nevada. CHC
and Fremont are located downtown. Stardust is located a "stone's
throw" away from CHC and Fremont, in an area commonly known as
"the Strip". Sam's Town is located approximately 6 miles from
the Strip and approximately 6 miles from downtown.
- 5 -
Each of the Properties has casino, restaurant, and hotel
facilities; the hotel rooms tend to run at close to full
occupancy, and the hotel guests tend to "turn over" weekly.
Some of the Properties also have convention and/or entertainment
facilities. As of June 30, 1989, CHC had 635 hotel rooms,
222 R.V. parking spaces, four restaurants, two lounges, 35 gaming
tables, 81 keno seats, 18 race and sports book seats, and
970 slot machines. Fremont had 450 hotel rooms, five
restaurants, one lounge, 48 gaming tables, 58 keno seats, 142
race and sports book seats, and 952 slot machines. Stardust had
1,367 hotel rooms, 370 R.V. parking spaces, six restaurants, one
showroom, one lounge, 84 gaming tables, 105 keno seats, 300 race
and sports book seats, and 1,324 slot machines. Sam's Town had
204 hotel rooms, 508 R.V. parking spaces, eight restaurants, one
lounge, 57 gaming tables, 166 keno seats, 193 race and sports
book seats, and 1,892 slot machines. Sam's Town also had a 56-
lane bowling alley and a 25,000-square-foot retail area called
the Western Emporium.
Each of the Properties is located in a heavily populated
area of Las Vegas near numerous eating facilities, including fast
food restaurants, competitor casino restaurants, ethnic
restaurants, sandwich shops, pizza houses, food courts, and
convenience stores. Many of these eating facilities serve meals
24 hours a day. The aggregate seating capacity of the eating
facilities, exclusive of the casino restaurants, near Stardust
and Sam's Town is in both cases more than 1,100 diners. The
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aggregate seating capacity of the eating facilities, exclusive of
the casino restaurants, near CHC and Fremont is in both cases
more than 650 diners. The record does not disclose the seating
capacity of the casino restaurants near CHC, Fremont, Stardust,
or Sam's Town. CHC and Fremont have 11 competitor casinos
situated nearby, and these competitors house numerous restaurants
offering an assortment of meals including fast food, ethnic food,
buffet food, sandwiches, and pizza. The same assortment of
restaurants is present in the 11 competitor casinos located near
Stardust. Sam's Town has two competitor casinos nearby, one of
which has a pasta buffet, a cafeteria, and a delicatessen.
Most of the major casinos in Las Vegas provide meals to
their employees at no charge in private eating facilities located
on the casinos' premises. In order to attract and keep
employees, petitioners offer compensation and benefits packages
to their employees that are highly competitive with those of
other similar employers. Included in these packages is the
benefit of a meal or meals during, and/or in some cases before or
after, an employee's shift. Petitioners opted before the subject
years to provide meals to all of their employees after it was
decided, by the management of the affiliated group's parent, that
petitioners would generally require their employees to stay on
the premises throughout their shifts and that it was unreasonable
to require full-time employees to stay on the premises for an
8-hour shift without offering them meals. Management believed
that it was essential to petitioners' operations that 75 to 80
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percent of their employees (by name and not by number) stay on
the premises throughout their shifts, and that these employees
deserved meals for having to stay on the premises. Management
also believed that it was not essential to petitioners' operation
to keep the remaining 20 to 25 percent of the employees on the
premises throughout their shifts, but petitioners would generally
require these employees to stay on the premises, and offer them
meals, as a matter of consistency. The meals that petitioners
provide to their employees include hot meals, cold foods, and
snacks (collectively referred to as the meals). Petitioners
provide the meals to their employees as a form of compensation,
and petitioners’ provision of the meals is not discriminatory in
favor of highly compensated employees.
Petitioners provide the meals to the employees at each
Property in a private employee cafeteria (the Cafeteria) that is
located on the Property's premises. Each of the Properties owns
and operates its Cafeteria, and each Cafeteria is separate from
the public restaurants located on the Properties, which, in turn,
are separate from the alcohol bars on the premises. Employees
receive the meals without charge, and it is petitioners' policy
to provide the meals in the Cafeterias only to employees.
Petitioners occasionally serve in the Cafeterias the surplus food
from their banquets or buffets. Petitioners do not quantify the
amount of surplus food consumed in the Cafeterias, and they do
not accurately account for any of the food served in the
Cafeterias. Petitioners keep no records that identify how many
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meals are served in the Cafeterias, who eats in the Cafeterias,
how many times an employee eats in the Cafeterias, or on what day
an employee eats in the Cafeterias. Petitioners keep no records
that show that an employee eats in the Cafeteria only on the days
that he or she works. Petitioners' employees do not have to eat
the meals served in the Cafeterias. Petitioners' employees may
eat, in or outside of the Cafeterias, food brought onto the
Properties.
The Cafeterias seat approximately the following number of
people:
Cafeteria at CHC 65-90
Cafeteria at Fremont 92
Cafeteria at Sam's Town 200-250
Cafeteria at Stardust 160-180
Each of the Cafeterias is open 7 days a week, 24 hours per day,
except when closed for cleaning. Cleaning occurs once a week on
the graveyard shift (as defined below), during which time
employees are allowed to eat in the public restaurants. In
addition to the right to eat in the Cafeterias, approximately 10
percent of petitioners' employees (generally management and
supervisory employees) also may eat in the Properties' public
restaurants. Petitioners do not allow other employees to eat in
these public restaurants while on duty, except when a Cafeteria
is closed for cleaning. Petitioners keep no records that
identify how many meals are served to employees in the public
restaurants, the employees who actually eat in the public
restaurants, how many times an employee eats in the public
- 9 -
restaurants, or on what day an employee eats in the public
restaurants. Petitioners keep no records that show that an
employee who is allowed to eat in the public restaurants eats
there only on the days that he or she works.
It is petitioners' policy that employees may enter the
Cafeterias freely whenever they are open, and that employees need
not sign in at a Cafeteria upon entrance or sign for food when
received. It is petitioners' policy that employees may not eat
in the Cafeterias on a nonworking day or bring guests to eat in
the Cafeterias at all. It is petitioners' policy that employees
who violate the policy of the Cafeterias are subject to
dismissal. Petitioners do not formally monitor any of the
policies for the Cafeterias. Petitioners oversee each employee's
adherence to these policies through an honor system and an
informal policing that is incidental to an employee's presence in
the Cafeteria. Employees have been disciplined, suspended,
and/or dismissed from employment for violating petitioners'
policies for the Cafeterias.
Petitioners employed the following numbers of people at the
Properties in 1988 and 1989:
1988 1989
CHC 1,002 1,052
Fremont 936 878
Sam's Town 1,402 1,508
Stardust 2,251 2,406
The table below has a breakdown of these employees by Property,
job classification, job code, and job description. The table
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also lists the number of meals that each employee is entitled to
receive during his or her shift (or whether the employee is
authorized to eat in the public restaurants on the Properties for
a reason other than that the Cafeterias are closed for cleaning),
the minutes that the employee receives for meals and other
breaks, and the number of employees who wear uniforms at work (at
other than Sam's Town). The record does not indicate which
employees at Sam's Town wear uniforms during work. An appendix
to petitioners' brief lists the employees at Sam's Town who
petitioners allege wear uniforms. This appendix, however, is
not evidence, Rule 143(b), and we give no consideration to it.
CHC
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Accounting 400A ACCT CLK IV No 5 6 1 60 0
Accounting 402 ACCTG CLERK II No 10 2 1 60 0
Accounting 401 ACCTG CLK III No 10 17 1 60 0
Accounting 303E ACT CLK SUPV No 2 3 0 60 0
Accounting 167E ASST CONTROLLER No 1 1 0 60 0
Accounting 300 CHIEF ACCT No 0 1 1 60 0
Accounting 166E CONTROLLER No 1 1 0 60 0
Accounting 168E PAYROLL SUPV No 1 1 0 60 0
Accounting 519 RECEIVER Yes 5 5 1 60 0
Accounting 546 STOCK CLERK Yes 4 4 1 60 0
Administrative 285 ADMIN CLRK No 2 1 1 60 0
Administrative 172E DIR HUM RES No 0 1 0 60 0
- 11 -
2 2
Administrative 057 EMP RELATIONS DEV MGR No 1 0 1
Administrative 184 EMPL RELATIONS MGR No 0 1 1 60 0
Administrative 101 HR SPCLST No 0 4 1 60 0
Administrative 277E OFFICE MGR No 0 1 0 60 0
Administrative 306 PURC AGENT No 2 2 1 60 0
Administrative 282 SECRETARY No 6 6 1 60 0
Casino 253E ASST R/S MGR No 0 1 0 60 0
Casino 281E ASST SLOT MGR Yes 1 1 0 60 0
Casino 314 AST CAG SHFT Yes 3 3 1 60 0
Casino 252E AST CAG/CRED No 1 1 0 60 0
Casino 154E AST CASINO MGR No 1 1 0 30 1(30)
Casino 258 AST COIN MGR Yes 2 2 1 60 0
2
Casino 311 BOXPERSON Yes 8 7 1 7(20)
Casino 313E CAG SHFT SUPV No 3 3 0 60 0
Casino 431 CAGE CASHIER Yes 36 45 1 60 0
Casino 157E CAGE/CRED MGR No 1 1 0 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Casino 310E CASINO FLOOR SUPERVISOR No 20 21 0 30 1(30)
Casino 153E CASINO MGR No 1 1 0 30 1(30)
Casino 156E CASN PIT BOSS No 6 6 0 30 1(30)
Casino 155E CASN SHFT MGR No 3 3 0 30 1(30)
Casino 438 CHANGE ATTDT Yes 71 68 1 30 2(15)
Casino 195 COIN RM MGR Yes 1 1 1 60 0
Casino 107 COIN ROOM MAINT Yes 0 1 1 60 0
Casino 443 CREDIT CLERK Yes 1 2 1 60 0
Casino 442 CREDIT CLERK II No 1 1 1 60 0
Casino 441 CREDIT CLERK III No 1 1 1 60 0
2
Casino 453 DEALER 21 Yes 98 90 1 7(20)
2
Casino 452 DEALER DICE Yes 55 55 1 7(20)
Casino 095E DIR GAMING SCHOOL No 0 1 0 60 0
Casino 105 GAMING SCH INSTR No 0 2 1 60 0
2 2
Casino 106 GAMING SCHOOL INSTRUCTO No 3 0 1
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Casino 465 HRD COUNT ATN Yes 7 9 1 60 0
2 2
Casino 321 KENO 2ND Yes 3 0 1
2 2
Casino 474 KENO 3RD Yes 2 0 1
Casino 473E KENO COMP STA Yes 0 3 0 60 0
Casino 562 KENO HOST Yes 1 1 1 60 0
Casino 186E KENO MGR No 1 1 0 60 0
Casino 320E KENO SHFT MGR No 3 3 0 60 0
Casino 475 KENO WRITER Yes 32 29 1 30 2(15)
Casino 170 MASTR SLOT TEC No 1 1 0 60 0
Casino 517 R/S TELLER Yes 3 3 1 60 0
2 2
Casino 158E RACE/SPORTS MANAGER No 1 0 0
Casino 359 SLOT AREA SUPV Yes 0 6 1 60 0
Casino 574 SLOT CLUB ATTD Yes 0 7 0 60 0
2 2
Casino 317 SLOT FLRPRSN Yes 24 0 1
Casino 316 SLOT HOST No 3 4 1 60 0
Casino 169E SLOT MGR No 1 1 0 60 0
Casino 627 SLOT SERVICE ATTD Yes 0 26 1 60 0
Casino 315E SLOT SHFT MGR No 4 4 0 60 0
Casino 538 SLOT TECH I Yes 2 6 1 60 0
Casino 537 SLOT TECH II Yes 3 2 1 60 0
Casino 187E SPORTS BK MGR No 0 1 0 30 1(30)
Engineering 259E AST FCLTY MGR Yes 1 1 0 30 2(15)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
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MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Engineering 160E FACILITY MGR Yes 1 1 0 30 1(30)
Engineering 479 LABORER Yes 3 5 1 30 2(15)
Engineering 491 MAINT ENG HELPER Yes 0 1 1 30 2(15)
Engineering 490 MAINT ENGINEER Yes 11 11 1 30 2(15)
Engineering 501 PAINTER Yes 1 2 1 30 2(15)
Engineering 605 SHOP CARP II Yes 0 1 1 30 2(15)
2 2
Engineering 606 SHOP CARP II Yes 1 0 1
Executive 014E EX VP/GEN MGR No 1 1 0 60 0
Executive 279E EXEC SECRTY No 2 2 0 60 0
Food & Bevera 201E ASST FD DIRECTOR No 0 1 0 60 0
Food & Bevera 262 AST CHEF Yes 2 1 1 60 0
Food & Bevera 558 BANQ SERVER Yes 0 1 1 30 2(15)
2 2
Food & Bevera 416 BAR BACK Yes 5 0 1
Food & Bevera 415 BARTENDER Yes 13 20 1 60 0
Food & Bevera 165E BEV MGR No 0 1 0 30 0
Food & Bevera 428 BUS PERSON Yes 43 43 1 40 1(20)
Food & Bevera 437 CASHIER-FD Yes 7 7 1 60 0
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Food & Bevera 439 COCKTAIL SERV Yes 35 29 1 60 0
Food & Bevera 455 DINING RM RUN Yes 0 4 1 60 0
Food & Bevera 164E EXECUTVE CHEF Yes 1 1 0 60 0
Food & Bevera 162E FD/BEV DIR No 1 1 0 60 0
Food & Bevera 352E FOD SHFT SUP No 4 6 0 30 0
Food & Bevera 461 FOOD SERVER Yes 49 43 1 40 1(20)
Food & Bevera 353 HOST PERSON Yes 15 15 1 40 1(20)
Food & Bevera 425 KIT RUNNER Yes 0 1 1 60 1(20)
Food & Bevera 478 KITCHN HELP Yes 37 36 1 40 1(20)
Food & Bevera 477 LD KIT HELP Yes 1 3 1 40 1(20)
Food & Bevera 480 LD LINE COOK Yes 2 5 1 40 1(20)
Food & Bevera 488 LINE COOK Yes 12 13 1 40 1(20)
Food & Bevera 510 PREP COOK 1 Yes 14 17 1 60 0
Food & Bevera 509 PREP COOK II Yes 6 8 1 40 1(20)
Food & Bevera 508 PREP COOK III Yes 3 5 1 40 1(20)
2 2
Food & Bevera 351E RESTAURANT MGR No 1 0 0
Food & Bevera 539 SNAC BAR ATDN Yes 11 10 1 60 0
Food & Bevera 354E SOUS CHEF Yes 1 3 0 60 0
Food & Bevera 541 SPEC BUS PERS Yes 9 9 1 30 0
Food & Bevera 542 SPEC FD SERVR Yes 16 14 1 30 0
Food & Bevera 543 SPEC LD LN CK Yes 2 2 1 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Food & Bevera 544 SPEC LINE CK Yes 4 4 1 60 0
Hotel 257E AST EXEC HSKG No 0 1 0 60 0
Hotel 419 BELL PERSON Yes 8 8 1 40 2(10)
Hotel 565 CAR WASHER No 0 9 1 60 0
2 2
Hotel 446 CUSTODIAN I Yes 39 0 1
Hotel 445 CUSTODIAN II Yes 11 54 1 30 2(15)
Hotel 198E DIR HTL OPRTN No 0 1 0 45-60 0
Hotel 256E EXECUT HSKPR No 1 1 0 60 0
Hotel 204 FRONT DESK SUPV No 0 1 1 60 0
Hotel 575 GARAGE BOOTH ATTD Yes 0 1 1 60 0
Hotel 464 GUEST RM ATND Yes 62 62 1 30 2(15)
Hotel 333 GUEST ROOM SUPERVISOR Yes 6 6 1 30 2(15)
Hotel 472 HOTEL CLERK I No 4 4 1 60 0
Hotel 471 HOTEL CLK II Yes 11 10 1 60 0
2 2
Hotel 191E HOTEL MGR No 1 0 0
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Hotel 481E LD PARK ATDNT Yes 1 1 0 30 2(15)
2 2
Hotel 336 LEAD CUSTODIAN Yes 3 0 1
Hotel 335 LEAD CUSTODIAN Yes 0 3 1 60 0
Hotel 489 LINEN RM ADTN Yes 2 2 1 60 0
Hotel 268 MGR CUST SVC No 1 1 1 60 0
Hotel 502E PARKG ATDNT Yes 5 5 0 30 2(15)
Hotel 194 PBX MANAGER No 1 1 1 60 0
Hotel 503 PBX OPERATOR No 8 8 1 60 0
Hotel 255E ROOM RESERV MGR No 1 1 0 60 0
Hotel 525 RV PARK ATTD No 1 1 1 60 0
Hotel 523 RV PARK CLRK No 3 3 1 60 0
Hotel 524 RV PARK LD ATTD No 3 1 1 60 0
Hotel 193 RV PARK MGR No 1 1 1 60 0
MIS 440A COMPUTR OPRTR No 3 3 1 60 0
MIS 304E D P SUPERV No 1 1 0 60 0
MIS 534A SR COMP OPERT No 1 1 1 60 0
Sales & Market 209E ADV & PUB MGR No 1 1 0 60 0
Sales & Market 196E DIR AD/PB/PRO No 1 1 0 60 0
Sales & Market 177E DIR SALES No 0 1 0 60 0
Sales & Market 339A GRP SALES MGR No 1 1 1 60 0
Sales & Market 463A GRP SALES REP No 2 3 1 60 0
2 2
Sales & Market 512 PROMOTIONS ATTD No 3 0 1
2 2
Sales & Market 338 PUBLICITY/PROMO/ADV ASST No 1 0 1
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Security 261E ASST SECURITY MGR No 1 1 0 60 0
Security 159E SECURITY MANAGER No 1 1 0 60 0
Security 532 SECURITY DISPATCHER Yes 4 4 1 60 0
Security 533 SECURITY OFF/IN Yes 14 16 1 60 0
Security 552 SECURITY OFFICER-OUT Yes 15 17 1 60 0
Security 331E SECURITY SHFT No 4 3 0 60 0
Security 548 SURVEIL AGENT No 3 2 1 60 0
Total 1,002 1,052
FREMONT
2
Accounting 400A ACCT CLK IV No 5 5 1 60
2
Accounting 401A ACCTG CLK III No 10 10 1 60
2
Accounting 403 ACCTG CLRK I No 4 4 1 60
2
Accounting 402A ACCTG CLRK II No 11 10 1 60
- 15 -
2
Accounting 303 ACCTG CLRK V No 1 1 1 60
2 2
Accounting 167 ASST CONTROLLER No 1 0 1
2
Accounting 166E CONTROLLER No 1 1 0 60
2
Accounting 301 INVNTRY CNTRL No 1 1 1 60
2
Accounting 168A PAYROLL SUPV No 1 1 1 60
Accounting 519 RECEIVER Yes 4 3 1 30 2(15)
2
Accounting 300 SR ACCOUNTANT No 1 2 1 60
2
Administrative 285 ADMIN CLERK No 1 1 1 60
2
Administrative 172E DIR INTOPRN/HUM RES No 1 1 0 60
2
Administrative 176 EMP REL/DEVMT No 0 1 1 60
2
Administrative 057 EMPL REL MGR No 1 0 1 60
2
Administrative 568 EMPLMT CLRK No 0 1 1 60
2
Administrative 101 HR SPECIALIST No 0 1 1 60
2
Administrative 306 PURC AGENT No 2 2 1 60
2
Administrative 290 RECEPTIONIST No 1 0 1 60
2
Administrative 282 SECRETARY No 4 5 1 60
- 16 -
2
Casino 406 ADM TERM OPTR Yes 4 3 1 60
2
Casino 252 ASST CAGE/CREDIT No 1 1 1 60
2
Casino 253 ASST R/S MGR No 1 1 1 60
2
Casino 314 AST CAG SHFT No 1 0 1 60
2
Casino 258 AST COIN MGR No 1 1 1 60
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
2 2
Casino 422 BINGO AGENT Yes 11 0 1
2
Casino 190E BINGO MGR No 1 1 0 60
2 2
Casino 330 BINGO SHFT MGR Yes 2 0 1
Casino 311 BOXPERSON No 14 11 1 20 7(20)
2 2
Casino 404 BRD PRSN CORD Yes/No 2 2 1
2
Casino 427 BRUSHPERSON No 3 3 1 60
2
Casino 313 CAG SHFT SUPV No 3 3 1 60
2
Casino 431 CAGE CASHIER Yes 24 19 1 60
2
Casino 157E CAGE/CRED MGR No 1 1 0 60
2
Casino 189E CARD RM MGR No 1 1 0 60
Casino 421 CAROUSEL ATN Yes 26 15 2 40 2(10)
2
Casino 310 CASINO FLOOR SUPERVISOR No 18 23 1 40
2
Casino 153E CASINO MGR No 1 1 0 60
2
Casino 156E CASN PIT BOSS No 5 5 0 60
- 16 -
2
Casino 155E CASN SHFT MGR No 4 4 0 60
Casino 438 CHANGE ATTDT Yes 35 45 2 40 2(10)
2 2
Casino 555 CHG PRSN TRNR Yes 1 0 1
2
Casino 195 COIN RM MGR Yes 1 1 1 60
2
Casino 326 CRD SHFT MGR No 1 3 1 60
2
Casino 443 CREDIT CLERK No 1 2 1 60
Casino 453 DEALER 21 Yes 98 110 1 20 +7(20)
Casino 452 DEALER DICE Yes 35 37 1 20 +7(20)
Casino 451 DEALER-CRD RM Yes 33 29 1 20 +7(20)
2
Casino 175E DIR SLOT OPRN No 1 1 0 60
2 2
Casino 318 HOSP CNTR SUP No 1 0 1
2
Casino 465 HRD COUNT ATN Yes 5 5 1 60
2 2
Casino 321 KENO 2ND No 2 0 1
2
Casino 473 KENO COMP STA Yes 0 3 1 60
2
Casino 186E KENO MGR No 1 1 0 60
2
Casino 476 KENO RUNNER Yes 4 2 1 60
2
Casino 320 KENO SHFT MGR No 2 2 1 60
2
Casino 475 KENO WRITER Yes 21 17 1 60
Casino 513 PROP PLAYER Yes 3 0 1 20 7(20)
2 2
Casino 513 PROP PLAYER Yes 1 1 60
2 2
Casino 516 R/S CASHIER Yes 4 0 1
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
2
Casino 323 R/S SHFT SUPV No 1 2 1 60
2
Casino 517 R/S TELLER Yes 11 13 1 60
2
Casino 188E RACE BOOK MGR No 1 1 0 60
2
Casino 158E RACE/SPORTS MANAGER No 1 1 0 60
2
Casino 291 RUNNER No 1 1 1 No Runner
2
Casino 359 SLOT AREA SUPV Yes 0 5 1 60
2
Casino 574 SLOT CLUB ATD Yes 0 8 1 60
2
Casino 375 SLOT CLUB SUPV Yes 0 2 1 60
2
Casino 317 SLOT FLRPRSN Yes 21 17 1 60
2
Casino 316 SLOT HOST No 3 2 1 60
2
Casino 169E SLOT MGR No 1 1 0 60
2
Casino 315 SLOT SHFT MGR No 3 3 1 60
2
Casino 537 SLOT TECH II Yes 6 6 1 60
2 2
Casino 187E SPORTS BK MGR No 1 0 0
- 17 -
2
Casino 010E VP CSNO OPRN No 1 1 1 60
2
Engineering 259 AST FCLTY MGR No 1 1 1 60
Engineering 436 CARPENTER Yes 1 1 1 30 2(15)
Engineering 459 ELECTRICIAN Yes 4 5 1 30 2(15)
2
Engineering 160E FACILITY MGR No 1 1 0 60
Engineering 479 LABORER Yes 1 2 1 30 2(15)
Engineering 490 MAINT ENGINR Yes 8 10 1 30 2(15)
Engineering 501 PAINTER Yes 1 1 1 30 2(15)
2
Executive 171E DIR OPRN No 0 2 0 60
2
Executive 014E EX VP/GEN MGR No 1 1 0 60
2
Executive 279A EXEC SECRTY No 1 1 1 60
2
Food & Bevera 265 AST BEV MGR No 1 1 1 60
2 2
Food & Bevera 262 AST CHEF Yes 1 0 1
2
Food & Bevera 416 BAR BACK Yes 4 4 2 60
2
Food & Bevera 415 BARTENDER Yes 14 15 1 60
2
Food & Bevera 165E BEV MGR No 1 1 0 60
2
Food & Bevera 429 BUS - BUFFET Yes 21 22 2 60
Food & Bevera 428 BUS PERSON Yes 16 19 2 40 1(20) or 2(10)
2
Food & Bevera 521 BUTCHER Yes 0 1 2 60
2
Food & Bevera 437 CASHIER-FD Yes 8 7 2 60
2
Food & Bevera 439 COCKTAIL SERV Yes 32 34 2 60
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Food & Bevera 455 DINING RM RUN Yes 9 8 2 40 1(20) or 2(10)
2
Food & Bevera 272 EX KIT STEWARD Yes 0 1 1 60
2
Food & Bevera 164E EXECUTVE CHEF Yes 1 1 0 60
2
Food & Bevera 352 FOD SHFT SUP No 3 3 1 60
2
Food & Bevera 163E FOOD DIR No 1 1 0 60
Food & Bevera 461 FOOD SERVER Yes 39 40 2 40 1(20) or 2(10)
Food & Bevera 353 HOST PERSON Yes 8 8 2 40 1(20) or 2(10)
2
Food & Bevera 478 KITCHN HELP Yes 33 19 2 60
2
Food & Bevera 477 LD KIT HELP Yes 2 2 2 60
2
Food & Bevera 488 LINE COOK Yes 23 19 2 60
2 2
Food & Bevera 203 MAITRE'D HOTEL No 1 0 1
2
Food & Bevera 510 PREP COOK I Yes 3 5 2 60
2
Food & Bevera 509 PREP COOK II Yes 11 12 2 60
2
Food & Bevera 508 PREP COOK III Yes 3 2 2 60
- 18 -
2
Food & Bevera 269 REST OPER MGR No 1 1 1 60
2
Food & Bevera 351E RESTURNT MGR No 1 1 0 60
2
Food & Bevera 539 SNAC BAR ATDN Yes 3 4 2 60
2
Food & Bevera 362 SPC RM CHEF Yes 2 2 1 60
2
Food & Bevera 361 SPC RM HD PER No 0 1 1 60
2
Food & Bevera 541 SPEC BUS PERS Yes 4 1 2 30
2
Food & Bevera 542 SPEC FD SERVR Yes 7 5 2 30
2
Food & Bevera 544 SPEC LINE CK Yes 9 9 2 30
Food & Bevera 425 SPLY RUNNER Yes 8 8 2 30 1(30)
2
Hotel 257 AST EXEC HKSP No 1 1 1 60
Hotel 418 BELL CAPTAIN Yes 1 1 2 40 2(10)
Hotel 419 BELL PERSON Yes 6 6 2 40 2(10)
Hotel 446 CUSTODIAN I Yes 31 29 2 40 2(10)
Hotel 445 CUSTODIAN II Yes 8 9 2 40 2(10)
2
Hotel 256E EXECUT HSKPR No 1 1 0 60
2
Hotel 204 FRNT DESK SUPV No 0 1 1 60
Hotel 464 GUEST RM ATND Yes 35 0 2 40 2(10)
2
Hotel 472 HOTEL CLK I Yes 3 3 1 60
2
Hotel 471 HOTEL CLK II Yes 10 9 1 60
2
Hotel 191E HOTEL MGR No 1 1 0 60
2 2
Hotel 366 LD CUSTODIAN Yes 2 0 2
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Hotel 336 LD CUSTODIAN Yes 0 2 2 40 2(10)
Hotel 489 LINEN RM ATDN Yes 3 3 2 40 2(10)
2
Hotel 268 MGR CUST SVC No 1 1 1 60
Hotel 502 PARKG ATDNT Yes 13 12 1 40 +/or 30 1(20) or 1(30)
2
Hotel 194 PBX MANAGER No 1 1 1 60
2
Hotel 503 PBX OPERATOR No 6 4 1 60
2
Hotel 255 RM RESERV MGR No 1 1 1 60
2
Hotel 529 STATUS BD OPR No 1 1 2 60
2
Hotel 322 TRANSP SUPV No 0 1 1 60
2
MIS 440A COMPUTR OPRTR No 4 4 1 60
2
MIS 304 D P SUPERV No 1 1 1 60
2
Sales & Market 209E ADV & PUB MGR No 0 1 1 60
2 2
Sales & Market 196E DIR AD/PB/PRO No 1 0 0
2
Sales & Market 463 GRP SALE REP No 1 1 1 60
- 19 -
2 2
Sales & Market 339E GRP SALES MGR No 1 0 0
2
Sales & Market 206E PROM/SPECIAL EVENTS MGR No 1 1 0 60
2
Sales & Market 359 PROMOT ASST No 1 0 1 60
2
Sales & Market 512 PROMOTION ATN Yes 7 0 1 60
2
Sales & Market 368 PUBL COORD No 1 0 1 60
2
Sales & Market 090E SALES ACCT EX No 1 0 0 60
2
Sales & Market 178E SALES ACCT EX No 0 1 0 60
2
Sales & Market 207E DIR/MGR PUBL No 0 1 0 60
2
Sales & Market 492 DRCT MAIL CLK No 0 1 1 60
2
Sales & Market 180A MKT OPR ANYST No 0 2 1 60
Security 533 SECRTY OFF/IN Yes 21 0 1 30 2(15)
Security 552 SECRTY OFF/OT Yes 0 20 1 20 or 30 2(20) or 2(15)
2
Security 532 SECURITY DISP Yes 0 2 1 60
2
Security 159E SECURITY MANAGER No 1 1 0 60
2
Security 331 SECURITY SHFT Yes 3 3 1 60
2
Security 548 SURVEIL AGENT No 4 3 1 60
Total 936 878
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
SAM'S TOWN
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Accounting 400A ACCT CLK IV 4 2 1 60 0
Accounting 303 ACCT CLK SUPV 6 7 1 60 0
Accounting 403 ACCTG CLERK I 4 10 1 60 0
Accounting 402A ACCTG CLK II 16 13 1 60 0
Accounting 401A ACCTG CLK III 11 11 1 60 0
Accounting 167E AST CONTRLR 1 1 0 60 0
Accounting 300 CHIEF ACCT 1 1 1 60 0
Accounting 114A CONF PAYMASTR 1 1 1 60 0
Accounting 166E CONTROLLER 1 1 0 60 0
Accounting 519 RECEIVER 3 3 1 60 0
Accounting 546 STOCK CLERK 8 8 1 60 0
Accounting 550 VND MCH ATN 1 1 1 60 0
Administrative 285 ADMIN CLRK 1 0 1 60 0
Administrative 172E DIR HUM RES 0 1 0 60 0
- 20 -
Administrative 184 EMPL REL MGR 0 1 1 60 0
Administrative 210 EMPLMNT SUPV 0 1 1 60 0
Administrative 568 EMPLMT CLRK 0 1 1 60 0
Administrative 057 EMPLOYEES RELATIONS MGR 1 0 1 60 0
Administrative 306 PURC AGENT 2 2 1 60 0
Administrative 290 RECEPTIONIST 0 1 1 60 0
Administrative 282 SECRETARY 6 6 1 60 0
Administrative 183 TRNG/DEVLP MG 0 1 1 60 0
Casino 406 ADM TERM OPTR 3 3 1 60 0
Casino 281E ASST SLOT MGR 0 1 0 60 0
Casino 314 AST CAG SHFT 3 3 1 60 0
Casino 252E AST CAG/CRED 1 1 0 60 0
Casino 258 ASST COIN MGR 2 2 1 60 0
Casino 366 AST SLT SHFT 0 2 1 60 0
Casino 422 BINGO AGENT 10 13 1 20 2(20)
Casino 190E BINGO SHIFT SUPV/MGR 1 2 0 20 2(20)
Casino 330 BNGO SHFT SUP 2 2 1 20 2(20)
Casino 423 BOARD PERSON 1 0 1 20 2(20)
Casino 470 BRUSH CASHIER 2 0 1 30 2(15)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Casino 427 BRUSHPERSON 1 2 1 30 2(15)
Casino 313 CAG SHFT SUPV 3 3 1 60 0
Casino 431 CAGE CASHIER 52 61 1 60 0
Casino 157E CAGE/CRED MGR 1 1 0 60 0
Casino 189E CARD RM MGR 1 1 0 60 0
Casino 310E CASINO FLOOR SUPERVISOR 18 17 1 60 0
Casino 153E CASINO MGR 1 1 0 60 0
Casino 156E CASN PIT BOSS 5 5 0 60 0
Casino 155E CASN SHFT MGR 5 5 0 60 0
Casino 555 CHANGE ATTD TRAINER 0 1 1 30 0
Casino 438 CHANGE ATTDT 88 102 1 30 1(30)
Casino 107 COIN RM MAINT 0 1 1 30 1(30)
Casino 195E COIN RM MGR 1 1 1 60 0
Casino 346 COIN RM SUPV 4 0 1 60 0
Casino 433 CRD RM CASHER 0 8 1 30 2(15)
- 21 -
Casino 326 CRD SHFT MGR 4 4 1 60 0
Casino 443 CREDIT CLERK 2 1 1 60 0
Casino 442 CREDIT CLK II 1 0 1 60 0
2
Casino 453 DEALER 21 97 100 1 6(20)
2
Casino 452 DEALER DICE 47 54 1 6(20)
2
Casino 451 DEALER-CRD RM 28 32 1 6(20)
Casino 465 HRD COUNT ATN 14 18 1 30 1(30)
Casino 321 KENO 2ND 3 3 1 40 1(10)
Casino 186E KENO MGR 1 1 0 40 1(10)
Casino 320 KENO SHFT MGR 3 3 1 40 1(10)
Casino 475 KENO WRITER 35 18 1 40 2(10)
Casino 365 MSTR BK CASHIER 3 1 1 60 0
Casino 170 MSTR SLOT TEC 1 0 1 30 1(30)
Casino 513 PROP PLAYER 10 9 1 30 2(15)
Casino 516 R/S CASHIER 4 3 1 30 0
Casino 323 R/S SHFT SUPV 2 2 1 30 0
Casino 517 R/S WRITER/TELLER 10 16 1 30 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Casino 158E RACE/SPORTS MGR 1 1 0 30 0
2 2
Casino 291 RUNNER 1 1 1
Casino 371E SLOT CLB MGR 0 1 0 60 0
Casino 375 SLOT CLB SUPV 0 4 1 60 0
Casino 574 SLOT CLUB ATD 0 10 1 60 0
Casino 317 SLOT FLRPRSN 35 30 1 30 1(30)
Casino 316 SLOT HOST 3 3 1 60 0
Casino 169E SLOT MGR 1 1 0 60 0
Casino 283 SLOT RPR MGR 0 1 1 60 0
Casino 315 SLOT SHFT MGR 4 0 1 60 0
Casino 315 SLOT SHFT MGR 0 4 1 30 1(30)
Casino 627 SLOT SVC ATND 0 3 1 30 1(30)
Casino 538 SLOT TECH I 5 4 1 30 1(30)
Casino 537 SLOT TECH II 5 6 1 30 1(30)
Casino 442 SLOT VLT ATTD 0 2 1 30 1(30)
Engineering 160E FACILITY MGR 1 1 0 30 2(15)
- 22 -
Engineering 479 LABORER 1 2 1 30 2(15)
Engineering 491 MAIN ENG HEP 3 5 1 30 2(15)
Engineering 490 MAINT ENGINR 17 18 1 30 2(15)
Engineering 498 OU MNT ATN II 5 4 1 30 2(15)
Engineering 497 OUT MNT FORMN 1 1 1 30 2(15)
Engineering 499 OUTSIDE MAINT ATN I 3 3 1 30 2(15)
Engineering 501 PAINTER 1 1 1 30 2(15)
2 2
Executive 151E ASST GEN MGR 1 1 0
2 2
Executive 152E DIR NGHT OPN 0 1 0
2 2
Executive 014E EX VP/GEN MGR 1 1 0
Executive 279E EXEC SECRTY 1 1 0 60 0
Food & Bevera 262E AST CHEF 1 1 0 40 1(20)
2 2
Food & Bevera 558 BANQ SERVER 0 1 1
Food & Bevera 416 BAR BACK 16 13 1 60 0
Food & Bevera 415 BARTENDER 35 30 1 60 0
Food & Bevera 165E BEV MGR 1 1 0 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Food & Bevera 355 BEV SHFT SUPV 3 3 1 60 0
Food & Bevera 428 BUS PERSON 36 25 1 40 1(20)
Food & Bevera 437 CASHIER-FD 17 12 1 40 1(20)
Food & Bevera 439 COCKTAIL SERV 73 82 1 60 0
Food & Bevera 447 DANCE INSTRUC 0 1 1 60 0
Food & Bevera 455 DINING RM RUN 0 8 1 40 1(20)
Food & Bevera 454 DISC JOCKEY 1 1 1 60 0
2 2
Food & Bevera 457 DOOR PERSON 1 1 1
Food & Bevera 164E EXECUTIVE CHEF 1 1 0 40 1(20)
Food & Bevera 460 FD OPER ANLYS 1 1 1 40 1(20)
Food & Bevera 352 FOD SHFT SUP 4 6 1 40 1(20)
Food & Bevera 163E FOOD DIR 1 1 0 40 1(20)
Food & Bevera 163E FOOD DIR 1 0 0 60 0
Food & Bevera 461 FOOD SERVER 72 78 1 40 1(20)
Food & Bevera 353 HOST PERSON 11 12 1 40 1(20)
Food & Bevera 478 KITCHN HELP 75 81 1 40 1(20)
- 23 -
Food & Bevera 477 LD KIT HELP 3 3 1 40 1(20)
Food & Bevera 480 LD LINE COOK 3 3 1 40 1(20)
Food & Bevera 488 LINE COOK 22 21 1 40 1(20)
Food & Bevera 510 PREP COOK I 31 27 1 40 1(20)
Food & Bevera 509 PREP COOK II 7 10 1 40 1(20)
Food & Bevera 508 PREP COOK III 4 4 1 40 1(20)
Food & Bevera 269E REST OPER MGR 1 1 0 40 1(20)
Food & Bevera 351 RESTURNT MGR 3 6 1 40 1(20)
Food & Bevera 539 SNAC BAR ATDN 13 11 1 40 1(20)
2 2
Food & Bevera 540 SNACK VENDOR 1 0 1
Food & Bevera 354 SOUS CHEF 8 7 1 40 1(20)
Food & Bevera 362 SPC RM CHEF 1 1 1 40 1(20)
Food & Bevera 541 SPEC BUS PERS 6 12 1 40 1(20)
Food & Bevera 542 SPEC FD SERVR 18 18 1 40 1(20)
Food & Bevera 543 SPEC LD LN CK 1 3 1 40 1(20)
Food & Bevera 544 SPEC LINE CK 0 7 1 40 1(20)
Food & Bevera 547 STOREM ATDN 11 1 1 60 0
Food & Bevera 425 SUPPLY RNR 0 3 1 60 0
Food & Bevera 202 WESTERN DANCE MGR 1 1 1 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
2 2
Hotel 408 ALTERN ATNDNT 2 2 1
Hotel 257 AST EXEC HSKP 1 1 1 30 2(10)
Hotel 419 BELL PERSON 3 4 1 60 0
Hotel 260 BOWL AST MGR 0 1 1 60 0
Hotel 199E BOWL CNTR DIR/MGR 1 1 0 60 0
Hotel 426 BOWL DESK CLK 5 8 1 60 0
Hotel 432 BOWLING CNT MKT 0 1 1 60 0
Hotel 260 BOWLING MGR 1 0 1 60 0
Hotel 348A BOWLING OFFICE MGR 1 1 1 60 0
Hotel 350 CHIEF MECHNC 1 1 1 60 0
Hotel 446 CUSTODIAN I 87 84 1 30 2(10)
Hotel 445 CUSTODIAN II 4 8 1 30 2(10)
Hotel 256E EXECUT HSKPR 1 1 0 30 2(10)
2 2
Hotel 369 FASHION COORD 1 1 1
Hotel 464 GUEST RM ATND 17 17 1 30 2(10)
Hotel 472 HOTEL CLK I 2 3 1 60 0
- 24 -
Hotel 471 HOTEL CLK II 6 10 1 60 0
Hotel 191E HOTEL MGR 1 1 0 60 0
Hotel 336 LD CUSTODIAN 3 3 1 30 2(10)
2 2
Hotel 486 LEAGUE COORDN 1 2 1
Hotel 489 LINEN RM ATDN 2 2 1 30 2(10)
Hotel 334 LINEN RM SUPV 1 1 1 30 2(10)
Hotel 493 MECHANIC "A" 1 1 1 60 0
Hotel 494 MECHANIC "B" 9 8 1 60 0
Hotel 500 MERCH CNTRL 0 1 1 60 0
Hotel 502 PARKG ATDNT 10 10 1 60 0
Hotel 194E PBX MANAGER 1 1 0 60 0
Hotel 503 PBX OPERATOR 6 7 1 60 0
Hotel 505 PLAYRM ATDNT 2 6 1 60 0
2 2
Hotel 507 POSTAL CLRK 0 1 1
Hotel 349 PRO SHOP MGR 1 1 1 60 0
Hotel 514 PRO SHP ATDNT 1 1 1 60 0
Hotel 255 RM RESERV MGR 1 1 1 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Hotel 525 RV PARK ATTN 1 3 1 60 0
Hotel 523 RV PARK CLRK 7 8 1 60 0
Hotel 524 RV PARK LD ATTN 1 1 1 60 0
Hotel 193 RV PARK MGR 2 2 1 60 0
Hotel 527 SALES CLERK 8 6 1 60 0
Hotel 526 SALES CLERK/CASHIER 11 11 1 60 0
Hotel 522 SALES/COMISNS 18 20 1 60 0
Hotel 528 SCORE ASSIST 3 2 1 60 0
2 2
Hotel 536 SHUTL BUS DRV 1 1 1
Hotel 344 STOR DEPT MGR 1 1 1 60 0
Hotel 302 STORE FLR MGR 1 2 1 60 0
Hotel 567 STORE LD CSHR 0 4 1 60 0
Hotel 161E STORE MGR 1 1 0 60 0
Hotel 322 TRANS SUPV 1 1 1 60 0
- 25 -
Hotel 573 TRUCKLD CASN 15 14 1 60 0
MIS 440A COMPUTER OPRTR 5 5 1 60 0
MIS 304 D P SUPERV 1 2 1 60 0
MIS 456A DATA ENTR CLK 0 4 1 60 0
MIS 534 SR COMPUTER OP 2 2 1 60 0
Sales & Market 209E ADV/PUB MGR 0 1 0 60 0
Sales & Market 174E DIR MRKTNG 0 1 0 60 0
Sales & Market 180A MKT OPR ANYST 0 1 1 60 0
Sales & Market 338A PU/PRO/AD AST 1 1 1 60 0
Security 261E ASST SECURITY MGR 1 1 0 30 2(15)
Security 552 SECRTY OFF/OT 9 8 1 30 2(15)
Security 532 SECURITY DISP 2 1 1 30 2(15)
Security 159E SECURITY MANAGER 1 1 0 30 2(15)
Security 533 SECURITY OFF/IN 21 23 1 30 2(15)
Security 331 SECURITY SHFT 2 3 1 30 2(15)
Security 548 SURVEIL AGENT 2 2 1 30 2(15)
Total 1,402 1,508
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
STARDUST
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Accounting 400A ACCT CLK IV No 6 0 1 60 2(15)
Accounting 401A ACCTG CLK II No 31 30 1 60 2(15)
Accounting 403 ACCTG CLRK I No 11 15 1 60 2(15)
Accounting 402A ACCTG CLRK II No 14 15 1 60 2(15)
Accounting 303E ACT CLK SUPV No 5 8 0 60 2(15)
Accounting 167E AST CONTRLR No 3 3 0 60 0
Accounting 166E CONTROLLER No 1 1 0 60 0
Accounting 442 CREDIT CLRK II No 2 0 1 60 2(15)
Accounting 205E F & B CONTROLLER No 1 1 0 60 2(15)
Accounting 104E INTRN CNTL SPC No 0 1 0 60 0
Accounting 301E INVNTRY CNTRL No 1 1 0 60 0
Accounting 519 RECEIVER No 6 6 1 30 2(10)
Accounting 300E SR ACCOUNTANT No 1 1 0 60 2(15)
Accounting 546 STOCK CLRK No 6 0 1 60 0
Accounting 546 STOCK CLRK No 0 4 1 30 2(15)
Accounting 550 VND MCH ATN No 1 3 1 30 2(10)
- 26 -
Administrative 278E ADMIN ASST No 1 0 0 60 0
Administrative 285 ADMIN CLRK No 1 0 1 60 0
Administrative 172E DIR HUM RES No 0 1 0 60 0
Administrative 173E DIR ADMIN No 1 1 0 60 0
Administrative 176 EMP REL/DEV No 0 1 1 60 0
Administrative 057 EMP REL/DEVP MGR No 1 0 1 60 0
Administrative 210 EMPLOYMENT SUPV No 0 1 1 60 0
Administrative 107 HR STAFF AST No 1 0 1 60 0
Administrative 306 PURC AGENT No 3 3 1 60 0
Administrative 290 RECEPTIONIST No 1 0 1 60 0
Administrative 291 RUNNER No 2 2 1 60 2(15)
Administrative 358E SAFETY/LOSS MANAGER No 0 1 0 60 0
Administrative 282 SECRETARY No 7 9 1 60 0
Administrative 305 SR PURCH AGENT No 1 1 1 60 0
Casino 406 ADM TERM OPTR No 7 6 1 45 0
Casino 417 ADMN TRM COOR No 0 1 1 45 0
Casino 154E ASSISTANT CASINO MGR No 1 1 0 60 0
Casino 314 AST CAG SHFT Yes 3 2 1 60,45,30 0,15,(2)15
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Casino 252E AST CAGE/CREDIT No 1 1 0 60 0
2
Casino 258E AST COIN MGR No 0 1 0 End of drop count
Casino 281E AST SLOT MGR No 1 1 0 60 0
Casino 423 BOARD PERSON No 9 8 1 45 0
Casino 420 BOOTH CASHR Yes 11 13 2 40 2(10)
2
Casino 311E BOXPERSON No 20 20 0 7(20)
Casino 404 BRD PERSON CORD No 2 1 1 45 0
Casino 427 BRUSHPERSON Yes 5 7 1 60 0
Casino 313E CAG SHFT SUPV Yes 3 3 0 60,45,30 0,15,(2)15
Casino 431 CAGE CASHIER Yes 43 45 1 60,45,30 0,15,(2)15
Casino 157E CAGE/CRED MGR No 1 1 0 60 0
Casino 189E CARD RM MGR No 1 0 0 60 0
Casino 433 CARD ROOM CASHIER No 4 4 1 60 0
Casino 421 CAROUSEL ATN Yes 15 20 2 40 2(10)
Casino 310E CASINO FLOOR SUPERVISOR No 47 50 0 40 2(10)
Casino 309E CASINO HOST No 2 4 0 60 0
Casino 153E CASINO MGR No 1 1 0 60 0
- 27 -
Casino 312E CASN CUST REP No 5 4 0 60 0
Casino 156E CASN PIT BOSS No 6 6 0 60 0
Casino 155E CASN SHFT MGR No 4 4 0 60 0
Casino 438 CHANGE ATTDT Yes 78 67 2 40 2(10)
Casino 267E CLCTN MGR No 0 1 0 60 0
2
Casino 195E COIN RM MGR No 1 1 0 End of drop count
Casino 326E CRD SHFT MGR No 3 3 0 60 0
Casino 441 CREDIT CLK III No 1 1 1 60,45,30 0,15,2(15)
2
Casino 453 DEALER 21 Yes 223 222 1 7(20)
2
Casino 452 DEALER DICE Yes 54 51 1 7(20)
2
Casino 451 DEALER-CRD RM Yes 67 71 1 7(20)
Casino 370E DIR SLT MRKTG No 1 1 0 60 0
Casino 318 HOSP CENTER SUP No 1 0 1 60 0
2
Casino 465 HRD COUNT ATN No 9 12 1 Taken after drop
Casino 321E KENO 2ND No 2 3 0 60 0
Casino 474 KENO 3RD Yes 2 0 1 60 0
Casino 186E KENO MGR No 1 1 0 60 0
Casino 476 KENO RUNNER Yes 17 13 1 40 2(10)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Casino 320E KENO SHFT MGR No 3 3 0 60 0
Casino 475 KENO WRITER Yes 26 22 1 40 2(10)
Casino 365 MASTER BANK Yes 0 6 1 60,45,30 0,15,2(15)
Casino 504 PIT CLERK No 3 8 1 45 2(15)
Casino 380E PIT CLK SUPV No 0 1 0 60 0
Casino 513 PROP PLAYER No 2 1 1 60 0
Casino 516 R/S CASHIER Yes 9 10 1 45 0
Casino 325 R/S COMP SUPV No 1 1 1 45 0
Casino 323E R/S SHFT SUPV No 6 9 0 45 0
Casino 517 R/S TELLER Yes 32 36 1 45 0
Casino 518 R/S VERITYPE Yes 2 2 1 45 0
Casino 188E RACE BK MGR No 1 1 0 60 0
Casino 158E RACE/SPORTS MGR No 1 1 0 60 0
Casino 371E SLOT CLB MGR No 5 1 0 60 0
- 28 -
Casino 375E SLOT CLB SUPV No 0 5 0 60 0
Casino 574 SLOT CLUB ATD No 0 8 1 60 0
Casino 317 SLOT FLRPRSN Yes 26 31 1 30 2(10)
Casino 316E SLOT HOST No 3 7 0 60 0
Casino 169E SLOT MGR No 1 1 0 60 0
Casino 315E SLOT SHFT MGR No 4 4 0 30 0
Casino 319 SLOT SHOP SUPV No 1 1 1 30 0
Casino 538 SLOT TECH I Yes 1 2 1 30 2(15)
Casino 537 SLOT TECH II Yes 6 7 1 30 2(15)
Casino 187E SPORTS BK MGR No 1 1 0 60 0
Casino 374E SPORTS INFO COORD No 0 1 0 45 0
Casino 329E TOURNMT DIR No 1 1 0 60 0
Casino 016E VP/CSNO OPRTN No 1 1 0 60 0
Engineering 259E AST FACILITY MGR No 1 1 0 60 0
Engineering 436 CARPENTER Yes 11 14 1 30 2(15)
Engineering 459 ELECTRICIAN Yes 14 13 1 30 2(15)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Engineering 160E FACILITY MGR No 1 1 0 60 0
Engineering 479 LABORER Yes 7 8 1 30 2(15)
Engineering 491 MAIN ENG HELP Yes 2 2 1 30 2(15)
Engineering 490 MAINT ENGINR Yes 16 22 1 30 2(15)
Engineering 498 OU MNT ATN II Yes 0 5 1 30 2(15)
Engineering 497 OUT MNT FORMN Yes 5 1 1 30 2(15)
Engineering 501 PAINTER Yes 2 4 1 30 2(15)
Engineering 575 TRANS DRIVER Yes 0 3 1 30 2(15)
Engineering 604 UPHOLSTERER Yes 2 1 1 30 2(15)
Executive 151E ASST GEN MGR No 1 1 0 60 0
Executive 014E EX VP/GEN MGR No 1 1 0 60 0
Executive 279E EXEC SECRTY No 3 9 0 60 0
Food & Bevera 262E AST CHEF Yes 1 0 0 60 0
Food & Bevera 413 BAKER Yes 11 11 2 40 2(10)
Food & Bevera 414 BAKER HELPER Yes 6 5 2 40 2(10)
- 29 -
Food & Bevera 416 BAR BACK Yes 16 21 2 40 2(10)
Food & Bevera 415 BARTENDER Yes 32 32 1 40 2(10)
Food & Bevera 165E BEV MGR No 1 0 0 60 0
Food & Bevera 355E BEV SHFT SUPV No 4 0 0 60 0
Food & Bevera 429 BUS - BUFFET Yes 4 4 2 40 2(10)
Food & Bevera 428 BUS PERSON Yes 37 23 2 40 2(10)
Food & Bevera 521 BUTCHER Yes 0 3 2 40 2(10)
Food & Bevera 356 CAPTAIN No 8 9 2 60 0
Food & Bevera 437 CASHIER-FD Yes 25 27 2 40 2(10)
Food & Bevera 439 COCKTAIL SERV Yes 97 76 2 40 2(10)
Food & Bevera 455 DINING RM RUN Yes 24 25 2 40 2(10)
Food & Bevera 272E EX KIT STEWRD Yes 1 1 0 60 0
Food & Bevera 164E EXECUTVE CHEF Yes 2 1 0 60 0
Food & Bevera 162E FD/BEV DIR No 1 1 0 60 0
Food & Bevera 352E FOD SHFT SUP No 5 8 0 40 0
Food & Bevera 461 FOOD SERVER Yes 126 120 2 40 2(10)
Food & Bevera 308E HEAD CASHIER No 1 1 0 60 0
Food & Bevera 353 HOST PERSON Yes 30 31 2 40 2(10)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Food & Bevera 478 KITCHN HELP Yes 81 87 2 40 2(10)
Food & Bevera 477 LD KIT HELP Yes 4 4 2 40 2(10)
Food & Bevera 488 LINE COOK Yes 52 49 2 40 2(10)
Food & Bevera 203 MAITRE D HOTEL No 1 1 1 60 0
Food & Bevera 263E PASTRY CHEF Yes 1 0 0 60 0
Food & Bevera 510 PREP COOK I Yes 26 17 2 40 2(10)
Food & Bevera 509 PREP COOK II Yes 19 17 2 40 2(10)
Food & Bevera 508 PREP COOK III Yes 3 1 2 40 2(10)
Food & Bevera 269E REST MGR No 2 1 0 40 0
Food & Bevera 351E RESTURNT MGR No 2 5 0 40 0
Food & Bevera 623 RM SRVC BUS Yes 0 4 2 40 2(10)
Food & Bevera 622 RM SRVC SRVR Yes 0 8 2 40 2(10)
Food & Bevera 625 SHWRM SRVR Yes 0 22 2 60 0
Food & Bevera 539 SNAC BAR ATDN Yes 4 6 2 40 2(10)
Food & Bevera 354 SOUS CHEF Yes 4 5 2 40 0
Food & Bevera 362E SPC RM CHEF Yes 3 3 0 40 2(10)
Food & Bevera 361E SPC RM HD PER Yes 2 2 0 40 0
- 30 -
Food & Bevera 541 SPEC BUS PERS Yes 15 13 2 40 2(10)
Food & Bevera 542 SPEC FD SERVR Yes 22 26 2 40 2(10)
Food & Bevera 544 SPEC LINE CK Yes 15 16 2 40 2(10)
Food & Bevera 564 SPLY RUN WHSE Yes 4 4 2 40 2(10)
Food & Bevera 425 SPLY RUNNER No 31 27 2 40 2(10)
Food & Bevera 547 STORERM ATDN No 5 4 1 40 2(10)
Hotel 307E WRHSE SUPRV No 1 1 0 60 0
2
Hotel 408 ALTERNATTN Yes 1 1 2 Break between shows
2
Hotel 343 ANIMAL TRN No 1 1 1 Break between shows
Hotel 280 AST CUST SRVC No 3 4 1 60 0
Hotel 257E AST EXEC HSKP No 2 2 0 60 0
2
Hotel 410 AST HD WARDRB No 1 1 1 Break between shows
Hotel 192E AST HOTEL MGR No 2 3 0 60 0
2
Hotel 412 AST WARDROBE No 0 1 1 Break between shows
Hotel 418 BELL CAPTAIN Yes 3 3 2 40 2(10)
Hotel 419 BELL PERSON Yes 20 22 2 40 2(10)
2
Hotel 430 BUTTON BOOTH No 1 1 1 Break between shows
Hotel 340E COMPANY MGR No 1 1 0 60 0
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Hotel 444 CUE CALLER No 1 1 1 60 0
Hotel 446 CUSTODAN I Yes 85 98 2 40 2(10)
Hotel 445 CUSTODIAN II Yes 42 55 2 40 2(10)
2
Hotel 449 DANCER CONVERED Yes 34 41 1 Break between shows
2
Hotel 448 DANCER NUDE Yes 11 12 1 Break between shows
Hotel 198E DIR HTL OPRTN No 1 0 0 60 0
Hotel 197E DIR LIDO No 1 0 0 60 0
Hotel 256E EXECUT HSKPR No 1 1 0 60 0
Hotel 464 GUEST RM ATND Yes 90 115 2 40 2(10)
Hotel 332 GUEST ROOM SUPERVISOR Yes 12 15 1 60 0
2
Hotel 617 HD AUDIO/VISL No 1 1 1 Break between shows
2
Hotel 530 HD ELEC & SOUND No 1 1 1 Break between shows
2
Hotel 468 HD PROJECTN No 1 1 1 Break between shows
2
Hotel 467 HEAD FLYMAN No 1 1 1 Break between shows
2
Hotel 469 HEAD PROP No 1 1 1 Break betweem shows
Hotel 472 HOTEL CLK I No 16 18 1 45 1(30)
- 31 -
Hotel 471 HOTEL CLK II Yes 24 23 1 45 1(30)
Hotel 191E HOTEL MGR No 1 1 0 60 0
Hotel 337 LD PBX OPERTR No 4 16 1 45 1(30)
Hotel 554E LIDO PRODUCER No 1 1 0 60 0
2
Hotel 487 LINE CAPTAIN Yes 1 0 1 Break between shows
Hotel 489 LINEN RM ATDN Yes 8 8 2 40 2(10)
Hotel 334 LINEN RM SUPV Yes 0 1 2 60 0
2
Hotel 379 MUSICAL PERFORMER No 0 1 1 Break between shows
2
Hotel 378 MUSICIAN No 0 17 1 Break between shows
2
Hotel 377 ORCHESTRA LDR No 0 1 1 Break between shows
2
Hotel 502 PARKG ATDNT Yes 8 8 1 As time permits
Hotel 194E PBX MANAGER No 1 1 0 60 0
Hotel 503 PBX OPERATOR 14 0 1 45 1(30)
Hotel 335 POOL SUP No 1 1 1 60 0
2
Hotel 511 PRIN DANCER Yes 6 11 1 Break between shows
2
Hotel 520 PROJECTIONIST No 5 5 1 Break between shows
Hotel 255E RM RESERV MGR No 1 1 0 60 0
Hotel 525 RV PARK ATN Yes 1 1 1 30 2(10)
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
MEAL
JOB JOB MEAL BREAK OTHER
CLASS CODE DESCRIPTION UNIFORM 1988 1989 CODE1 MINUTES BREAKS (MINUTES)
Hotel 523 RV PARK CLRK Yes 2 2 1 30 2(10)
Hotel 524 RV PARK LD ATN Yes 1 1 1 30 2(10)
Hotel 193 RV PARK MGR No 1 1 1 60 0
Hotel 343E SALES SUPV No 0 1 0 60 0
Hotel 535 SHOWROOM RESV Yes 0 4 1 30 2(10)
Hotel 435 SHOWROOM RESV Yes 4 0 1 30 2(10)
Hotel 341E STAGE MGR No 0 1 0 60 0
2
Hotel 545 STAGEHAND No 12 12 1 Break between shows
Hotel 529 STATUS BD OPR No 2 7 2 40 2(10)
2
Hotel 551 WARDROBE ATDN No 16 14 1 Break between shows
MIS 440A COMPUTR OPRTR No 5 5 1 60 2(15)
MIS 304E D P SUPERV No 1 2 0 60 0
MIS 456 DATA ENTRY CLK No 5 0 1 60 1(15)
Sales & Market 280E ADVERTISING MGR No 1 1 0 60 0
Sales & Market 174E DIR MRKTNG No 1 2 0 60 0
- 32 -
Sales & Market 357E DIRECT MARKTG MANAGER No 0 1 0 60 0
Sales & Market 492 DRCT MAIL CLK Yes 0 1 1 60 1(15)
Sales & Market 339E GRP SALES MGR No 1 0 0 60 0
Sales & Market 109 MKT OP ANALYST No 1 0 1 60 0
Sales & Market 180A MRK OPR ANALST No 0 1 1 60 0
Sales & Market 206E PROMO/SPECIAL EVENTS MGR No 1 1 0 30 2(10)
Sales & Market 512A PROMOTION ATN No 21 14 1 30 2(10)
Sales & Market 207E PUBLICITY DIR No 1 1 0 60 0
Sales & Market 090E SALES ACCT EX No 1 0 0 60 0
Sales & Market 178E SALES ACCT EXEC No 0 1 0 60 0
Security 261E AST CHIEF SECURITY No 0 1 0 60 0
Security 407 LD SEC OFCR No 0 3 1 30 2(15)
Security 532 SECURITY DISP No 2 3 1 60 0
Security 159E SECURITY MANAGER No 1 1 0 60 0
Security 533 SECURITY OFF/IN Yes 62 79 1 60 0
Security 331E SECURITY SHFT No 4 3 0 60 0
Security 548E SURVEIL AGENT No 4 5 0 60 0
Total 2,251 2,406
1
The meal code is as follows: 0 = authorization to eat in the public restaurants on the premises; 1 = entitled
to eat one meal per shift in the Cafeterias; 2 = entitled to eat two meals per shift in the Cafeterias.
2
Not available.
- 34 -
The right of many of petitioners' employees to receive meals
from petitioners without charge is set forth in numerous labor
agreements; in the case of outside maintenance attendants,
foremen, and laborers at Stardust, these agreements also provide
that petitioners must pay them the cost of a meal in lieu of a
meal.2 In some cases, these agreements allow an employee to
receive two meals in a workday; most of these employees take
advantage of both meals. In the case of dealers, who generally
are entitled to a 20-minute break every hour, petitioners'
practice is to allow the dealers to eat during all of their
breaks, and the dealers tend to take advantage of this practice.
The labor agreements, and the titles of the covered
employees (exclusive of the employees in the category "Food and
Beverage"), are as follows:
COLLECTIVE BARGAINING AGREEMENT between STRIP HOTELS
AND CASINOS and LOCAL JOINT EXECUTIVE BOARD OF LAS
VEGAS, CULINARY WORKERS UNION, LOCAL NO. 226, and
BARTENDERS UNION, LOCAL NO. 165 (culinary workers'
agreement):
Stardust: Carousel Attendant, Change
Attendant, Bell Captain, Bell Person,
Custodian I, Custodian II, Guest Room
Attendant, Guest Room Supervisor, Linen Room
Attendant, Linen Room Supervisor, Status
Board Operator.
Fremont: Carousel Attendant, Change
Attendant, Change Person Trainer, Bell
Captain, Bell Person, Custodian I, Custodian
II, Guest Room Attendant, Lead Custodian,
Linen Room Attendant, Status Board Operator.
2
We are unable to find that these three classifications of
employees do not also receive meals during their shifts. The
record leads us to believe that they do.
- 35 -
LABOR AGREEMENT[S] between RESORT HOTELS and
PROFESSIONAL, CLERICAL AND MISCELLANEOUS EMPLOYEES,
TEAMSTERS LOCAL UNION NO. 995 (Teamsters' agreements):
Stardust: Receiver, Laborer, Outside
Maintenance Attendant II, Outside Maintenance
Foreman, Parking Attendant, PBX Operator,
Storeroom Attendant, Hotel Clerk I, Hotel
Clerk II, Lead PBX Operator.
Fremont: Hotel Clerk I, Hotel Clerk II,
Parking Attendant, PBX Operator.
CHC (during the 1987 taxable year): Hotel
Clerk I, Hotel Clerk II, Lead Parking
Attendant, Parking Attendant, PBX Operator.
LABOR AGREEMENT between STARDUST HOTEL AND CASINO and
INTERNATIONAL ALLIANCE OF THEATRICAL STAGE EMPLOYEES
AND MOVIE PICTURE MACHINE OPERATORS OF THE UNITED
STATES AND CANADA, LOCAL 720, LAS VEGAS, NEVADA
(THEATRICAL WARDROBE EMPLOYEES) (theatrical workers'
agreement):
Stardust: Alteration Attendant, Assistant
Head Wardrobe, Assistant Wardrobe, Button
Booth, Head Audio/Visual, Head
Electrical/Sound, Head Projection, Head
Flyman, Head Prop, Projectionist, Stagehand,
Wardrobe Attendant, Cue Caller.
LABOR AGREEMENT between [blank space] and INTERNATIONAL
UNION OF OPERATING ENGINEERS, Local No. 501, AFL-CIO
(operating engineers' agreement) and the SLOT MECHANICS
ADDENDUM TO MASTER LABOR AGREEMENT (slot mechanic
workers' agreement):
Stardust: Slot Shop Supervisors, Slot Tech
I, Slot Tech II, Assistant Facility Manager,
Maintenance Engineer Help, Maintenance
Engineer, Maintenance Help.
Fremont: Slot Tech II, Assistant Facility
Manager, Laborer, Maintenance Engineer.
CHC: Assistant Facility Manager, Maintenance
Engineer, Maintenance Engineer Helper.
LABOR AGREEMENT between NEVADA RESORT ASSOCIATION and
UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA
LOCAL UNION NO. 1780, LAS VEGAS, NEVADA (carpenters'
agreement):
- 36 -
Stardust: Carpenter, Upholster.
Fremont: Carpenter.
LABOR AGREEMENT BETWEEN STARDUST HOTEL and
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL
UNION # 357, AFL/CIO (electricians' agreement):
Stardust: Electrician.
Fremont: Electrician.
COLLECTIVE BARGAINING AGREEMENT between STARDUST HOTEL
AND CASINO and MUSICIANS UNION OF LAS VEGAS, LOCAL NO.
369 AMERICAN FEDERATION OF MUSICIANS, AFL/CIO
(musicians' agreement):
Stardust: Musical performer, Musician,
Orchestra Leader.
LABOR AGREEMENT between NEVADA RESORT ASSOCIATION and
INTERNATIONAL BROTHERHOOD OF PAINTERS & ALLIED TRADES
LOCAL UNION NO. 159 AFL/CIO (painters' agreement):
Stardust: Painter.
Fremont: Painter.
All of these labor agreements have provisions that address
employee meals. The culinary workers' agreement provides:
14.01. Meals Furnished by Employer. For the
convenience of the Employer, all employees covered by
this Agreement shall be required to take the meals
hereinafter provided for on the premises of the
Employer. Said meals shall be palatable, wholesome and
comparable in quality to those served to customers. A
selection of meal items shall be made available daily,
including at least two (2) meat entrees. The selection
of meals shall be posted in the employees' cafeteria.
Breakfast, including eggs, will be available to all
shifts. Employees shall have a choice of coffee, tea
or milk at each meal, and shall be entitled to a
dessert at each meal. No entree shall be included on
the menu more than two (2) times in a calendar week. A
fish entree shall be included at least once in a
calendar week. The number of such meals shall be set
forth in Section 14.02. Except as provided otherwise
in Section 14.02(a) and (b), the Employer shall allow
each employee an uninterrupted meal period of thirty
(30) minutes on the Employer's time, plus sufficient
time (not to exceed five (5) minutes each way) to go to
and from the eating area.
- 37 -
14.02. Number of Meals.
(a) For the convenience of the Employer, all
employees, except Bartenders, working full shifts shall
be entitled to two (2) meals per day, one of which
shall be eaten within one (1) hour before commencement
of the shift and the second no sooner than three (3)
and no later than five (5) hours after commencement of
the shift. Bartenders shall be entitled to one (1)
meal to be eaten no sooner than three (3) and no later
than five (5) hours after commencement of the shift.
(b) All employees working six (6) or four (4) hour
shifts shall be entitled to one (1) meal per day.
Employees working six (6) hour shifts shall eat no
sooner than three (3) and no later than five (5) hours
after commencement of the shift; and employees working
four (4) hour shifts shall eat before their shift
begins or after their shift ends.
One of the two Teamsters' agreements provides:
5.01. WORKDAY AND OVERTIME. The normal workday
for regular, full-time employees shall consist of eight
(8) hours including forty-five (45) minutes for a meal
period and two (2) fifteen (15) minute rest periods
during each shift.
* * * * * * *
16.01. MEALS. An employee shall receive one (1)
meal during the course of his shift. The meal will be
scheduled as near to the middle of the shift as is
possible, except for regular part-time employees
working a short shift, who shall be provided with a
prorated meal period after the third (3rd) hour worked.
At the option of the Employer, the employee may be
paid one dollar and fifty cents ($1.50) in lieu
thereof.
Meals served to employees shall be palatable,
wholesome and comparable in quality to those served to
the customers. A selection of meal items shall be made
available daily, including at least two (2) meat entres
[sic]. No entree shall be included on the menu more
than two (2) times in a calendar week. A fish entree
shall be carried at least once in a calendar week.
Breakfast, including eggs, will be made available to
all shifts.
- 38 -
When relieved from duty, an employee will be
permitted to take assigned lunch and rest periods away
from the immediate work area.
In recognition of the fact that the public
restaurants of the establishments have been provided
for the use of customers and guests * * *, it is agreed
that the Employer retains the right to restrict or
prohibit the use of these facilities by employees.
Employees relieved from duty will be permitted to
leave the premises during their assigned lunch periods;
provided they clock out at the commencement of such
period and clock in at the conclusion thereof.
The other Teamsters' agreement provides:
5.01. WORKDAY. The normal workday for regular
employees shall consist of eight (8) consecutive hours,
including a lunch period. Employees working an eight
(8) hour shift shall receive two (2) fifteen (15)
minute rest periods on the Employer's time--one (1)
prior to their meal period and one (1) following the
meal period. The Employer shall allow each employee an
uninterrupted meal period of thirty (30) minutes on the
Employer's time plus sufficient time (not to exceed
five (5) minutes each way) to go to and from the eating
area.
* * * * * * *
16.01. MEALS. Except as otherwise provided for
herein, an employee shall receive one (1) meal during
the course of an eight (8) hour shift, as near to the
middle of the shift as possible or, at the option of
the Employer, the employee may be paid one dollar and
fifty cents ($1.50) in lieu thereof. Meals served to
employees shall be palatable, wholesome and comparable
in quality to those served to the customers. A
selection of meal items shall be made available daily,
including at least two (2) meat entrees. No entree
shall be included on the menu more than two (2) times
in a calendar week. A fish entree shall be carried at
least once in a calendar week. Breakfast, including
eggs, will be made available to all shifts. All
employees shall be entitled to an uninterrupted meal
period of thirty (30) minutes.
Golf course maintenance personnel, gardeners and
laborers shall be paid a flat allowance of one dollar
and fifty cents ($1.50) per day in lieu of a meal.
- 39 -
Employees relieved from duty will be permitted to
leave the premises during their assigned lunch periods;
provided they clock out at the commencement of such
period and clock in at the conclusion thereof.
The theatrical workers' agreement provides:
13.01. Employees in the bargaining unit shall not
be required to work more than five (5) hours without
being allowed a meal break of at least one-half (1/2)
hour, which meal period shall not be considered as time
worked and shall not be paid for by the Employer. Time
off between shows shall be deemed to constitute a meal
period for the purpose of this Section.
Meal periods shall not exceed one (1) hour in
duration and may not be granted sooner than two (2)
hours after the employee begins work. Subsequent meal
periods shall be called not less frequently than every
five (5) hours and not more frequently than every three
(3) hours after the completion of the first meal period
of the day. Meal periods may be staggered among
members of the crew. * * *
13.02. Penalties for Failure to Provide. In the
event that an employee is not provided with a meal
period, as provided in Section 13.01, he shall be paid
at the rate of double (2X) the regular, straight-time
hourly rate for the meal period omitted, and if a meal
period is not provided after six (6) consecutive hours
of work, the employee involved shall be paid at the
rate of time and one-half (1 1/2X) his appropriate rate
of pay for all work performed after six (6) consecutive
hours until a meal period is provided. * * *
13.03. Rest Periods. Employees who are called in
to work an eight (8) hour shift shall be granted two
(2) ten (10) minute rest periods. The first such rest
period shall be granted within the first four (4) hours
of work and the second such rest period within the last
four (4) hours worked.
13.04. Continuation of Present Practice. If,
prior to April 1, 1984, the Employer was furnishing
meals to employees free of charge, or at a discount, it
shall continue to do so during the term of this
Agreement.
The operating engineers' agreement provides:
17.01 Meals. An employee shall be entitled to receive
one (1) meal during the course of an eight (8) hour
- 40 -
shift, as near to the middle of the shift as possible.
If an employee is required to work overtime for two (2)
hours or more beyond his regular shift, or is called
out in an emergency and works for four (4) hours or
more, he shall be entitled to a meal. Meals served to
employees shall be palatable, wholesome and comparable
in quality to those served to the customers. A
selection of meal items shall be made available daily
[including at least two (2) meat entrees]. An Employer
who fails to provide meals as required above shall pay,
as a penalty, the sum of One Dollar and Fifty Cents
($1.50) for each meal he failed to furnish.
The slot mechanic workers' agreement provides:
6.01 Workday and Workweek. (a) The normal workday for
regular employees shall consist of eight (8)
consecutive hours, inclusive of a meal period. * * *
The Employer shall allow each employee an uninterrupted
meal period of thirty (30) minutes on the Employer's
time, plus sufficient time (not to exceed five (5)
minutes each way) to go to and from the eating area.
* * * * * * *
17.01. Meals. An employee shall be entitled to
receive one (1) meal during the course of an eight (8)
hour shift, as near to the middle of the shift as
possible. If an employee is required to work overtime
for two (2) hours or more beyond his regular shift, or
is called out in an emergency and works for four (4)
hours or more, he shall be entitled to a meal. Meals
served to employees shall be palatable, wholesome and
comparable in quality to those served to the customers.
A selection of meal items shall be made available daily
[including at least two (2) meat entrees]. An Employer
who fails to provide meals as required above shall pay,
as a penalty, the sum of One Dollar and Fifty Cents
($1.50) for each such meal he failed to furnish.
The carpenters' agreement provides:
ARTICLE 16
Classification and Wage Rates
* * * * * * *
Note 3: Meals: An employee shall be entitled to
receive one (1) hot meal during the course of an eight
(8) hour shift, as near to the middle of the shift as
- 41 -
possible. If an employee is required to work overtime
for two (2) hours or more beyond his regular shift, or
is called out in an emergency and works for four (4)
hours or more, he shall be entitled to a meal. Meals
served to employees shall be palatable, wholesome and
comparable in quality to those served to the customers.
A selection of meal items shall be made available daily
(including at least two (2) meat entrees). An Employer
who fails to provide meals as required above shall pay,
as a penalty, the sum of one dollar and fifty cents
($1.50) for each such meal he failed to furnish.
The electricians' agreement provides:
6.01. Work Day and Work Week. (a) Eight (8)
consecutive hours, inclusive of a one-half (1/2) hour
meal period, within any twenty-four (24) hours shall
constitute a work week. * * *
* * * * * * *
17.01. Meals. An employee shall receive one (1)
hot meal during the course of an eight (8) hour shift,
as near to the middle of the shift as possible, or, at
the option of the Employer, the employee may be paid
one dollar and fifty cents ($1.50) in lieu thereof. If
an employee is required to work overtime for two (2)
hours or more beyond his regular shift, or is called
out in an emergency and works four (4) hours or more,
he shall be entitled to a meal. Meals served to
employees shall be palatable, wholesome and comparable
in quality to those served to the customers. A
selection of meal items shall be made available daily
(including at least two (2) meat entrees). No entree
shall be included on the menu more than two (2) times
in a calendar week. A fish entree shall be carried at
least once on a calendar week.
An Employer who fails to furnish employees with
meals, as required, shall be obligated to pay a penalty
of one dollar and fifty cents ($1.50) to the employee
for each such meal he failed to provide.
The musicians' agreement provides:
12.02. Rehearsal Meal Periods. During any
rehearsal called before twelve o'clock (12:00) noon, a
lunch period of forty-five (45) minutes, at no cost to
the Employer, must be allowed during the first three
(3) hours. If such rehearsal continues, a second meal
- 42 -
period of forty-five (45) minutes, at no cost to the
Employer, shall be provided six (6) hours after the end
of the first meal period. Except in cases of
rehearsals called before twelve o'clock (12:00) noon,
as provided above, it is agreed that a lunch period of
forty-five (45) minutes, at no cost to the Employer,
shall be allowed after six (6) hours of rehearsal.
The painters' agreement provides:
16.03.(a) Meals. An employee shall receive one
(1) hot meal during the course of an eight (8) hour
shift, as near to the middle of the shift as possible.
If an employee is required to work overtime for two (2)
hours or more beyond his regular shift, or is called
out in an emergency and works four (4) hours or more,
he shall be entitled to a meal. Meals served to
employees shall be palatable, wholesome and comparable
in quality to those served to the customers. A
selection of meal items shall be made available daily
(including at least two (2) meat entrees). No entree
shall be included on the menu more than two (2) times
in a calendar week. A fish entree shall be carried at
least once in a calendar week.
An Employer who fails to furnish employees with
meals, as required, shall be obligated to pay a penalty
of one dollar and fifty cents ($1.50) to the employee
for each such meal he failed to provide.
The Properties are open 24 hours a day, 7 days a week, and
petitioners try to have employees available around the clock to
meet customer needs. Petitioners generally assign each employee
to one of the following shifts:
Shift 1 (Graveyard) Begins at or after 10 p.m.
Shift 2 (Day) Begins at or after 6 a.m.
Shift 3 (Swing) Begins at or after 3 p.m.
Shift 4 (Relief) Combines 2 or more shifts per workweek
Employees are assigned to their shifts according to the needs of
a department, and each employee's assignment of shift differs by
department, job classification, and Property. The record does
not disclose which or how many employees are assigned to each
- 43 -
shift, or the hours per day worked by each or any of the
employees.3
Meal breaks range in length from 30 to 60 minutes, and the
length of an employee's break depends primarily on the Property
where he or she works, as well as his or her job classification.
Each department decides how its employees will take their breaks,
and petitioners stagger the employees' breaks (and shifts) so
that enough employees are working at all times. Some employees
are cross-trained to fill in for employees who are on a break or
otherwise to provide extra help when needed. Petitioners
generally require that employees stay on the premises during
their shifts (including breaks), and, under petitioners' policy,
an employee who leaves during his or her shift, without
authorization, is subject to disciplinary action up to and
including dismissal. No employee was disciplined during the
subject years for leaving the premises during a break. It is
petitioners' stated policy that they may call an employee back to
his or her job from a break in case of necessity. Petitioners do
not typically do so. Typically, in case of necessity, an
employee will postpone his or her break and take the break when
the necessity subsides. Petitioners keep no records on the
employees who have been called back to work from a break.
3
The record discloses only that a majority of the
custodians at the Stardust work an 8-hour shift beginning at
either 12 a.m. or 1 a.m., and that a majority of the guest room
attendants at the Stardust work during the day.
- 44 -
In case of a fire, bomb threat, or similar crisis,
petitioners' policy requires nonmanagerial employees who are at
their work sites at the time of the crisis to secure their work
areas and leave the building immediately, while, on their way
out, advising patrons of the need to leave the building.
Nonmanagerial employees who are on a break during a crisis are
instructed not to return to their work areas but to leave the
building immediately while, on their way out, advising patrons of
the need to leave the building. Managers are mainly responsible
during a crisis to oversee the evacuation of the building.
Petitioners have not had to evacuate CHC during the period from
1976 to date, and the record does not indicate that any of the
other Properties were evacuated during this same time period.
CHC has had one bomb threat and one hostage situation from 1976
to date.
Some employees wear uniforms while on duty. (The table
lists these employees by job description.) A cocktail waitress,
for example, wears a very short black dress, and a dealer wears a
pair of black slacks and a Hawaiian-style shirt. Each employee's
uniform is specific to the Property at which he or she works, and
the uniform tends to identify the employee as an employee of that
Property. Employees are allowed to wear their uniforms to and
from work, or they may change into their uniforms at the
Properties in a room provided by petitioners; petitioners also
provide their employees with storage space for their clothing.
- 45 -
Petitioners do not limit an employee's activities when he or she
travels to or from work in uniform. The employees who travel
from work in uniforms typically change their uniforms before
going out on personal business after work, but some uniformed
employees have gone out after work in uniform and eaten at a
competitor's restaurant.
Petitioners make no attempt to account for the actual cost
of the meals that are served at the Cafeterias. In the case of
Stardust, petitioners expense a flat charge per month, regardless
of the number of meals served, based on an estimate of food costs
that was made before the subject years. For the other
Properties, petitioners multiply a fixed amount (ranging from
$1.75 to $2) by the number of full-time employees on the rolls of
each department in each month. In accordance with this expending
policy, petitioners ascertained that their direct costs for the
Cafeterias for the 1987 and 1988 taxable years were as follows:
1987 1988
CHC $459,205 $616,483
Fremont 372,705 388,546
Sam's Town 741,366 811,628
Stardust 1,215,638 2,030,010
Total 2,788,914 3,846,667
Petitioners deducted all of these costs, with the exception of
the following amounts for 1987:
CHC $68,044
Fremont 45,781
Sam's Town 98,012
Stardust 145,978
Total 357,815
- 46 -
Respondent determined (and reflected in the notices of
deficiency) that petitioners could not deduct the following
amounts on account of section 274(n):
1987 1988
CHC $23,797 $102,027
Fremont 28,760 77,709
Sam's Town 59,651 171,446
Stardust 97,150 406,002
Total 209,358 757,184
In its petition, CHC alleges that it did not deduct 20 percent of
the cost of the meals for its 1987 taxable year, and that it is
entitled to do so.
OPINION
We must decide whether the meals are a de minimis fringe
benefit for purposes of section 274(n)(2)(B).4 The meals are a
4
Sec. 274(n), which was added to the Code by sec. 142(b) of
the Tax Reform Act of 1986 (TRA), Pub. L. 99-514, 100 Stat. 2085,
2118, provides in relevant part:
(1) In general.--The amount allowable as a
deduction under this chapter for--
(A) any expense for food or beverages, and
* * * * * * *
shall not exceed 80 percent [sec. 13,209(a) of the
Omnibus Budget Reconciliation Act of 1993, Pub. L.
103-66, 107 Stat. 312, 424-425, changed this amount to
50 percent for taxable years beginning after Dec. 31,
1993] of the amount of such expense or item which would
(but for this paragraph) be allowable as a deduction
under this chapter.
(2) Exceptions.--Paragraph (1) shall not apply to
(continued...)
- 47 -
de minimis fringe benefit if the meals meet the requirements of
section 132(e)(2),5 which, in turn, requires that the meals meet
the five-prong test (the Boyd test) set forth by the Court in
Boyd Gaming Corp. v. Commissioner, 106 T.C. at 348. The outcome
turns on whether petitioners furnished meals to each of
substantially all of their employees for a substantial
noncompensatory business reason within the meaning of section 119
and the regulations thereunder.
We set forth our analysis as follows. First, we analyze the
Boyd test and the general principles of law that relate thereto.
Second, we analyze petitioners' reasons for furnishing the meals
4
(...continued)
any expense if--
* * * * * * *
(B) in the case of an expense for food
or beverages, such expense is excludable from
the gross income of the recipient under
section 132 by reason of subsection (e)
thereof (relating to de minimis fringes),
5
Sec. 132(e)(2) provides:
(2) Treatment of certain eating facilities.--The
operation by an employer of any eating facility for
employees shall be treated as a de minimis fringe if--
(A) such facility is located on or near
the business premises of the employer, and
(B) revenue derived from such facility
normally equals or exceeds the direct
operating costs of such facility. * * *
- 48 -
to their employees. Third, we analyze whether petitioners
furnished the meals at each of the Properties to each of
substantially all of their employees at the Property for the
convenience of the employer. In other words, with respect to
each year, we look at each employee and determine whether section
119 allows him or her to exclude the value of the meals from
gross income, and we then determine whether the number of
employees at each Property w
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