"The Supreme Court, however, found that the club exercised control over the dancers that constituted an employer-employee relationship. Among those controls were rules regarding contact between dancers and customers, fines for violations of those rules, and club-established standards involving minimum tips required of customers."
Another court ruling calls into question the independent contractor model. The problem is that the strip clubs want to exercise control like an employer but do not want to accept employer responsibilities.
The strippers lost that case. This means the club has to report their tips for the purposes of unemployment insurance and the club is also going to report their tips to the IRS.