I’ve done *many* high end restaurant shops, up to $500 reimbursement but typically $150 and above. (I’m in metro NYC and have gone this for a while.)

They usually offer another $15-20 which might go as expenses. However, the reimbursed amount from your guest check is NOT assessed as income on a W-9. Only the $15-20. Keep your receipt photos if not the original receipts.

However if they are paying as a fee without requiring a receipt, then yes, you have to count it as income and expense it on your taxes.