[RWebb]

wait staff get paid a special low min. wage in most states (state law) - the idea is that they will make more as a result of the tips so do not need the same level of protection as other hourly wage earners

in Oregon and Calif. (and Wash.??) wait staff get the full min. wage (which is among the highest in the US)

the IRS also taxes wait staff on an income assumed basis -- if they want to pay lower taxes, they have to get forms filled out by the owner of the eatery on sales results & etc. and prove to the IRS that the employees made less than the assumed amount
- as you can guess from the IRS treatment, wait staff do not have good lobbyists in DC


wait staff can make a LOT of bucks & it beats digging ditches for a living, even tho they often have to deal with _itches for a living

cash tips are often not reported as income to to the IRS, just like the contractor you pay in cash