AN ACT relating to minimum wage for tipped employees. Amend KRS 337.275 to increase the state minimum wage for tipped employees to $3 per hour; provide that beginning on July 1, 2018, and each year thereafter, this minimum shall be increased by the lesser of $0.95 or the amount necessary to bring the wage to 70% of the hourly minimum wage for non-tipped employees; amend KRS 337.010 to exclude from the definition of "employee" those employed by service industry businesses with annual gross sales of less than to $500,000.