The answer is income tax return. Milady's independent-contractor and tax guidance states that all income and tips are to be reported, with estimated quarterly tax payments potentially required.
The book ties this directly to tax filing obligations — barbers working as independent contractors receive a Form 1099-MISC once they earn over a set threshold, and must track and report both service income and tips on their return. A daily log or budget worksheet might help a barber track tips personally, but the legal reporting obligation the book describes is to the income tax return.
Milady Standard Barbering, 6th ed., Ch. 20 (Working Behind the Chair), p. 739: "All income and tips are to be reported and estimated quarterly tax payments may be required."
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