Recently there have been a lot of people who have written that waiters and
waitresses do not deserve tips because they make an hourly wage. For those
of you who have never worked in the restaurant industry, let me give you
some information. The Internal Revenue Service imputes (that means, they
count as if it is received, even if it is not) a tip of 8.5% on the total
bill, not counting tax. If you don't believe me, you can read the rules for
yourself at: http://www.humanresourceblog.com/2008/10/01/waitresses-tips.
So, if you eat at a restaurant and do not leave a tip of at least 8.5%, the
waiter or waitress is paying you to eat there. If you are too cheap to
leave a tip, eat at fast food restaurants.