Casinos where dealers keep their own tips are subject to a tip compliance (an agreed upon contract with the IRS that taxes each dealer at a set dollar amount per hour or that may tax the total amount a dealer makes in tips for that specific day). Generally dealers have their own tip box that they carry from table to table and at the end of their shift, the dealer will go to the casino cashier where their tip box is unlocked and the tips for that day are verified, the amount is taxed and returned in a paycheck.
Most casinos support a system where dealers share their tips. Tips from all dealers are combined or “pooled” and distributed back to each of them based on hours worked during a shift or within a 24 hour day. These tips are then taxed and received in a paycheck.