THE BRONX - Fifty-four percent of Americans say that they did not tip at least one person whose services they used recently, according to a recent report by Consumer Reports.

Many Bronx residents agree, but state that during the holidays they want to take care of those who take care of them throughout the year, even if it is difficult for them.

Holiday etiquette states that for occasional workers, such as gardeners or barbers, they recommend one sessions fee. For full-time employees, such as a nanny, one or two weeks pay is appropriate. For mail or newspaper carriers, $10 to $20 is a good tip and usually the most they are allowed to accept.