[Rick Lee]

Restaurants now have something called "subpay" where they need to show a server is making at least minimum wage, even if the tips declared divided by the hours worked don't compute to that amount. Since they have to withold income and payroll taxes based on that figure, sometimes you need to declare more than 8% of your revenue. I think this was most common during weekday lunch or inclement weather shifts, when servers are on the clock, but don't get a lot of business.