For the purposes of employment in the hotel, motel, cabin, tourist home and restaurant industries, an employer shall be entitled to deduct from the minimum wage pursuant to RSA 279:21 allowances for meals and lodging. The maximum amounts of such deductions shall be as follows:
I. Full Board and Room (Weekly) $45.00 Full Board and Room (Daily) 6.45 II. Meals (Weekly) 39.45 Meals (Per Meal) 1.88 III. Lodging (Weekly) 10.88 Lodging (Daily) 1.80