Tips, or gratuities, shall mean voluntary contributions received by the employee from a guest, patron, customer or other person for services rendered. No gratuities or tips shall be deemed received for the purpose of this Part if their acceptance is prohibited by the employer or prohibited by law. Notwithstanding any other provision contained in this Part, tips or gratuities shall not be considered a part of the minimum wage on or after December 31, 2020, provided, however, that no employer shall claim a tip allowance in excess of 50 percent of the applicable allowances listed in this Part and rounded to the nearest 5 cents on or after June 30, 2020.