We are working on a business plan for a new LLC for a local pub/bar in Florida. The LLC with have two members (owners) and each will be working on all aspects and will not draw a salary until profitably is seen (possibly a year). No employees will be hired for the first few months of operation. How are tips handled for the owners that received them, but do not draw a salary? Are they counted as additional revenue for the business? or are they counted as personal income for each owner that receives the tip and not tied to any bar/pub sales? How would charge tips be reported and handled?