Many years ago I worked in a restaurant in Idaho. I was told that when tax time came, if an audit was done, the IRS will look at my receipts (rang up with my waitress number on them) and consider I took in income equaling 20%. The tax would be taken accordingly. I found that to be so unfair because a lot of people did not tip 20%. The base wage was not good because the employer expects you will earn the rest through being good enough to get tips. That is unfair as well but that's the way its done. Unless a server is really bad I always tip at a minimum of 20% and often more. I have compassion for food servers since they are expected to make up their deficient income through tips, (unlike many other professions). If they want to do well they work their tails off hoping for the tips to make up their low wages. And like some on here, it is more important to be generous. I can truly say from experience it always comes back multiplied when you give generously without grumbling. It's a law God put into place. It works. As they say, what goes around comes around. That goes for good as well as bad.