HB 2472 prohibits employers from collecting or receiving any portion of a gratuity left for a tipped employee, regardless of whether the employer takes a tip credit against the payment of minimum wage. The bill establishes that gratuities are the sole property of the tipped employee and requires employers to distribute tips from credit or debit card transactions to employees no later than the employee’s first payday after the gratuity was authorized. Violations of this law constitute a third-degree felony, with each violation treated as a separate offense.