When figuring out taxes, there is a misconception that servers are required to report their tips as at least 8% of their sales revenue. 8% is simply a bottom line that the IRS uses when attempting to determine how much a server earned in tips over the year. The IRS does not expect to be paid 8% of a server’s sales as tax – that would be akin to taxing the customer for their bill. What it means is that in the absence of documentation to show how much that server earned in tips the IRS is going to assume that they earned at least 8% of their food and beverage sales. So if a server sells $1,000 of food than the IRS is going to automatically assume that they took home $80 in tips that night. They’re going to treat that $80 as taxable income and depending on what tax bracket the server is in they might get 25% of the $80 which is $20. So when a customer tips 8% it isn’t all going to the government, it’s simply that all of it is going to be taxable automatically.

To put it another way, if everyone tipped 8% the server would still make some money (albeit half of what is typical), it wouldn’t all go to the government. Most service employees average 15-20% of their sales in tips, so using 8% as a default is conservative from the IRS’s point of view. Servers are required to report ALL of their tips, even if they made 25% (or more) of their sales in tips. Naturally most of them will report far less than this, but still more than the default assumption of 8%. In places where credit cards are used the IRS can use the tips on charged receipts to estimate the amount of tips received from tickets paid in cash. The two are generally close to each other, so if a server shows 16% of tips on all of the charged receipts they’ll be sending up a red flag if they under declare their cash tips too drastically (e.g. 6%).

When servers are reporting income sales revenue through their income tax software, just keep in mind that 8% is just a guideline, not a hard fact of income and you are in-fact required to report all of your income. For all of the details of the law, see IRS Tipping Tax Laws

Still when a server is stiffed they are still losing money – they’re getting zero on a ticket that the IRS will assume they made at least 8% on, paying taxes on revenue they didn’t make.

Sybil Presley

Lifetime waitress Sybil Presley of Memphis, Tennessee has made it her mission to get a month recognized nationally as “Be Kind to Food Servers Awareness Month”

January is the proposed month and Sybil has been looking to join the National Restaurant Association and garner their support in getting a resolution passed. Congressman Steve Cohen is helping Sybil to get Be Kind To Food Servers Month nationally recognized through Congress. Also being sought is a concurrent request of proclamation from the President for the Be Kind to Food Servers Awareness Month.

Sybil explains; “Be Kind To Food Servers Month was created to elevate the status of waitresses and waiters and to establish a positive relationship between food servers and the dining public. To bring public awareness to what a food server goes through to get the customer’s food to their table. An on-going campaign to shine the spotlight on the pet peeves from both sides of the tray-food servers and customers,making both parties aware of areas that can be improved upon for better service for the customers and generate more tips for the waiter and waitress. Be Kind To Food Servers Month will help to gain more respect, patience and appreciation for the food servers of America!”

Sybil has also created the Be Kind To Food Servers Social Network and Support Group., Info can be found on Facebook.
She is looking for suggestions from food servers and anyone who has ideas on how they would like to celebrate the Be Kind To Food Servers Awareness Month in January. In August Ms. Presley hosted city-wide blood drives. The Life Blood mobile units came to area churches and there was a festival atmosphere with food vendors and entertainment. She invited food servers to volunteer and donate blood, and plans on keeping the blood drives as one of the annual events.

If the Bill is passed while she is trying to raise money to get to DC, She will still go and thank Congress and publicize the cause. Sybil points out “This is more than just a month, it paves the way for year-long projects that will benefit Food Servers.” Sybil has also started an on-going Be Kind To Food Servers Social Network. Sybil is accepting donations in any amount to help realize the goals of her movement.

You can read more about Sybil Presley at www.SybilPresley.com and she may also be contacted via email.

From the Tip20! Forum by ~anonymous~
Tip20! Forum Contributor

Please take a minute to read.
Tipping your server at a restaurant has been a long-standing American tradition. While tipping 15% of the total bill has been the standard for a long time, that tip can vary depending on the service you receive. Here are a few ways to determine how much you should tip.

1.) The friendliness and attitude of the server has got to be a top priority in determining a tip. The food could be wrong because of a chef’s mistake, the room temperature could be cold because the manager set it that way…but a server’s attitude is nobody’s responsibility but the server’s. Most people that go into restaurants are happy and looking forward to eating a nice meal and not having to do the dishes afterwards. If you get a server with a poor attitude who seems “put out” by having to serve you, a very small tip, if any, would definitely send him or her a message. You should never have to put up with that. By the same token, a server who is happy, smiles a lot, and seems to thoroughly enjoy waiting on you, should definitely get 20% or 25% for making your evening even more pleasant.

2.) The food is certainly a factor. If your order comes out wrong, it may have been a chef’s mistake, but it’s something the server should have noticed before it was set in front of you. The quickness in fixing your order is important. If they fix it in five minutes, I wouldn’t hold it against the server. If the server seems to be bothered by the fact that you’re complaining about the order being wrong (again, there’s the attitude factor) or takes another 20 minutes to get you the correct order, a deduction from that 15% standard is certainly justifiable.

3.) Is your glass filled in a timely manner? A good meal is often not a good meal if you don’t have anything to wash it down with. If you go more than a few minutes without a refill, a slight deduction of the tip would be in order. On the other hand, if your glass is constantly filled to the rim, a slight increase should be given.

4.) The overall pace of your meal is important. You shouldn’t be getting your main meal one minute after your appetizer arrives. You shouldn’t have to wait five minutes to get the Parmesan cheese or ketchup that you asked for. And after your plates are cleared and you’ve had dessert, you shouldn’t have to wait 15 minutes for the check. Your meal should flow smoothly, from the time you sit down to the time you leave. While tipping 15% is easy enough to do, the tip should mean more to you as a patron. Servers make very little salary ($2.13 / hour) , living mostly on the tips they make. If they’re do a standard job, 15% is fine. But tipping more for an exemplary job can be extremely rewarding. And tipping less for an inadequate job could send them a message that they need to work harder or change their attitude.

A little quiz for those of you who have never waited tables:
1. What is the average hourly wage of a server?
2. How much should you tip your server?
3. Is it OK to verbally abuse, throw your food, your drink, even your cigarettes, at your server?

• If your answer to the first question was minimum wage, or more, you’re not even close.
• If you said “as much as I think he deserves” for No. 2, again, not even close.
• And if you laughed at the third question, fine, but don’t think it doesn’t happen.

LESSON TIME
Here’s your first lesson in diners’ etiquette: Remember that your waiter is a person. She doesn’t live just to serve you. More than likely she waits on you so she can pay the bills while she puts herself through school.

DON’T GET CHEAP
Here’s your second lesson: Your server’s livelihood depends on your tip. Restaurant owners (in many states) are not required to pay their employees more than $2.13 an hour because tips can be considered part of wages.
Just ask server Kim Harris, who works at Awful Arthur’s at Towers Shopping Center in Roanoke. Harris recently received a $49 tip, which sounds pretty good until you find out the check totaled $520. In the land of 20 percent tips, this one should’ve been $104.
“They still stiffed me even though they told me the service was great,” Harris said. In restaurant lingo, that’s known as the “oral tip.” And you wonder why your server isn’t always as friendly as you expect.
When you have a bad day at work it most likely doesn’t affect your salary, but in the service industry, one off remark and you’re not getting a tip, or at least not a decent one. All because someone didn’t give you the benefit of the doubt.
While on the subject of tipping, here’s a rant on the forum site bitterwaitress.com written by an anonymous server in Roanoke: “They come in once a week, every week and only leave 50 cents per person. They get extra refills, extra dressings, to-go drinks and are always complaining about SOMETHING! Stop coming in if you don’t like the food OR service! I’ve gone out of my way to actually be RUDE to these b—–s and they keep coming back! Even if you’re polite … no difference in tip! If all you can afford is 50 cent tips, then go to McDonalds and buy an extra side of fries! I don’t need your pity change!”
If this is you, there’s your wake-up call.

R-E-S-P-E-C-T
Another good rule of thumb? The Golden one. Respect your server. Just to reiterate, he’s there to serve you, but he’s not your servant.
“I had a guy cuss me out about his tab because he thought he was paying more than he should,” said Awful Arthur’s bar manager Chad Skeens. “When I walked by him, he flicked a lit cigarette at me so I had to bar him from the restaurant.”
A lit cigarette? Come on. Talk about being a jerk.

MORE TIPS
• Once you’ve been seated, don’t take it upon yourself to switch tables. Restaurants have a seating chart and certain sections belong to certain servers. You just might move to a section that just got “sat” and you’ll mess up the flow. Oh, and along those lines, don’t move another table next to yours if more friends show up. That other table is a potential tip for your server. Ask what can be done to accommodate your party.
• Try to let your server know everything you might need ahead of time. If you want a side of ranch dressing and your drink refilled, tell him both at the same time so he doesn’t have to make extra trips.
• Sometimes it’s tough to decide what you want to order, but if you tell the server you’re ready, be ready. If it’s busy, she doesn’t have time to wait for you to decide when she could be helping other customers or helping her fellow servers. And if you have a small child, order for her if she can’t make a decision. Time is money.
• If you’re seated at a table, don’t go to the bar to order a drink. Then you must pay the bartender instead of your server. Your server will gladly get you a drink.
• Don’t name drop in an attempt to get something free if you’ve only met the owner once or twice.

Now pass this around to all your friends and family to read. I’m sure that this is something that we have all thought about at one time or another. I am a server myself. I found this on a web site. I have talked to a lot of people that don’t realize a lot of this information, or are unaware. Remember you should want us to be just as happy as you want us to make you during your visit. You will definitely find that a server who is in a good mood, will give you better service and be much happier to serve you. Saying I have done a good job, and tipping awful (oral tip) is worse than no tip. Table turns are very important for your server. When the restaurant is busy think before you hang out for a long time, or tip for your stay and not just the bill. When people come in and sit for 2-3 hours having conversation remember that the server could have had several tables for the one you are holding. And last but not least, I have never worked in a restaurant where a server only had one table. Please try to be considerate when your server has many customers and you see that person is very busy, and just take into consideration that you are not the only person in the restaurant. Thank you and don’t forget to pass this on.
~anonymous~

Campers – How to take down their tent poles without them knowing.

By Pete Fasanelli of InsideDish.com

Every time I had a closing shift in the restaurant and was trying to get out at a decent time, seems like Murphy and his law got hungry and decided to pay me a visit. Either I’d get a table that walked in about 5 minutes before the kitchen closed when I hadn’t had one in an hour, or one of my existing tables decided they were going to hang out and tell campfire stories until the wee hours. Yes… those dreaded campers were the worst.

Every other table has left. Every other server has left. All the busboys and runners, it seems, are sitting at table 40 in their street clothes staring at me because they want to get “tipped out”. Even the manager seems like he has a date with Jessica Simpson in fifteen minutes because he keeps poking his head out of the office to see if everyone’s gone.

My lone table sits there, a young couple in their late twenties, done sharing their creme brulee over 45 minutes ago, now holding hands across the table caught up in a perpetual gaze. So… what should I do?

First off, I don’t want to be rude and get a bad tip from my last table: A) It’s a bad finish to a long night to get a horrible tip and maybe piss them off enough to call up and complain to a manager tomorrow (that would start tomorrow off bad) B) The check is big enough for me not to want to lose any of it. The only important thing in the world right now is that universal sky scribble meaning they want the check.

Here is what you can do:

I would start with eye contact first. If you’re fortunate enough to be able to create an audible diversion (crashing silverware, perhaps) you might be able to break their love gaze and get them looking at you who is now giving them the stare-down of a lifetime (and trust me nothing short of Doc Holliday’s steely stare at the OK Corral will work).

Then there’s, “Is there anything else I can get you?” You say this because you know that there’s nothing these fools could still possibly want except the check.

If that doesn’t work, move on to “disassembling their tent”. That means: clear off everything from their table not nailed down. Take away the dishes, coffee cups, spoons, sugar, creamer, candles and yes… even the decorative little vase with the flowers. Everything. This should get the point across.

If not… we move on to something a little less subtle. I call it, “Dousing the flames”. You can’t camp without a fire. If you have access to the sound system and it won’t get you in trouble, KILL THE MUSIC. Music is a mood setter. Once the music is gone, so is the mood. Nothing makes campers more uncomfortable than a silent empty room. Except… and this one is tricky, Kill some of the lights, if possible. Now, I’m not talking about the main floor lights, I’m talking about something within one of their peripherals or over the others shoulder. Maybe in a party room or unused service station. “Dousing the flames” is effective. try it.

My very last suggestion, and you can only use it if you’ve already dropped the check but they won’t put money in it or sign their credit card receipt. It’s called “Kill em with kindness”. No more games. Even though you know they haven’t signed/payed you keep making trips to the table and picking up the check as if you assume there’s money in there. Then you say, “Thank you so much! Let me get this out of the way for you!” Then they should finally sign the credit card receipt or give you some form of payment. If not, repeat this one every 3 minutes until they do.

Now you know how to successfully send a camper packing and headed for their next destination.

Pete Fasanelli as admin of insidedish.com and 18 year industry professional developed the site because he wanted servers in the industry to have more control over their workplace environment. They could visit the site and submit an anonymous, honest review of any previous or current job by visiting http://insidedish.com/?page_id=25. Servers could now use this shared information as a launching point in a job search eventually forcing employers to adopt a new standard from within each restaurant.

Found on the web…

By ANDREA MOSS – Staff Writer

SAN MARCOS —- Anyone who sells or serves alcohol in San Marcos would have to attend mandatory training to make them “responsible beverage servers,” under a proposed ordinance tentatively approved Tuesday by the entire City Council.

The proposed ordinance must be approved a second time before it can take effect. That vote is scheduled for April 28.

If adopted, the proposed ordinance would require bartenders, waiters and waitresses who work at bars and restaurants to attend a free, two-hour class designed to teach them how to spot fake identification.

The classes also cover such topics as how to tell when someone has had too much to drink and how to tell them they cannot have any more alcohol.

Clerks and cashiers at San Marcos stores that sell alcohol also would be covered by the training requirement.

Mayor Jim Desmond got support from Councilman Hal Martin when the mayor said he feared the city was trying to force an unfunded mandate on its businesses, “which we seem to doing more and more.”

Both men voted in favor of the ordinance, however, after they were assured the training classes are already readily available at no charge to the businesses.

And Councilwoman Rebecca Jones said a ride she took with a local sheriff’s deputy last year taught her how useful the training might be.

“It is difficult, when someone’s had a little too much (to drink), to be able to tell that and know how to tell them,” she said.

The city’s Student and Neighborhood Relations Committee drafted the responsible beverage server ordinance at the request of the nonprofit North Inland Community Prevention Program in Poway.

Funded by the county’s Health and Human Services agency, the program works with communities to prevent alcohol- and drug-related problems.

The proposed San Marcos ordinance is modeled after a similar one that Solana Beach adopted in 2007.

Deputy City Manager Lydia Romero told the council Tuesday that the San Marcos version would require employees of bars, restaurants and stores that serve or sell alcohol to attend the special training sessions once every two years.

Those who complete the training would receive certificates that their employers would have to keep on file, she said.

Telling the council she sat through one of the classes last year, Romero said the presenter displayed several identification cards and explained what gave them away as fakes.

Participants also learned conversational techniques that can be used to determine someone’s age, the signs of intoxication, and tips for talking to someone who has reached that point, she said.

Celeste Young, a prevention specialist with the Poway nonprofit, said hairdressers and people in many other professions have to obtain special training before they are allowed to work.

“So why not the gatekeepers of alcohol,” she said.

Displaying San Diego County Sheriff’s Department statistics that showed San Marcos has a higher-than-average rate of alcohol-related vehicle accidents compared to the rest of the county, Young also noted that the city is home to Cal State San Marcos and Palomar College.

“With the increasing student population in San Marcos and no (responsible beverage server ordinance), chances are that these (local) statistics will get higher,” she said.

Judy Slane, who lives in the Coronado Ranch residential development near the university, also urged the council to approve the ordinance, saying that drinking among college-age people is a nationwide problem.

“We need to do this to improve the safety of our community,” she said.

Restaurants, bars and stores would have 180 days to get all their employees trained, if the proposed ordinance is adopted. New hires after that would have 90 days to get their training certificates, and new businesses would be informed about the training requirement when they applied for business licenses.

A Tip20! Original Article, by Tom Mason

Servers make money by waiting on tables. This is no secret. A waitress or waiter’s section of tables are in a way like their own little sub-restaurant. They take ownership of their section and are responsible for all of the things that go on in it like cleanliness, guest satisfaction, sales, timing, etc. During their shift their goal is no different than the goal of the entire restaurant, which is to make sales and produce income. The income that a server makes is largely dependent on the tips that they earn when their guests pay their bill. Hence, the more tables they turn the more bills they produce and the more tips they will receive. If a server is not turning tables they are making less money. Period.

Take an example of a waiter in a restaurant that has a section of three tables and has been scheduled for a four-hour dinner shift. In a perfect world, a dinner would last about an hour per table. On a busy night this gives the server a chance to have 12 tables turn and therefore place 12 bills in which he will be tipped.

Using the same example let’s say that one of the tables decides to stay for 2 1/2 to 3 hours. This reduces the server’s number of possible turns to 9 and then another table decides to stay for 2 hours. This reduces the turns to 8 and reduces the potential income by a full third. And that’s just if two tables decide to have a long dinner. Imagine if you went to work and through no fault of your own your income was cut by a third! The example does not even take into account how many empty seats there may be at your table such as two people at a table for six.

In the service industry the practice of sitting at a table for an exceptionally long time is called “camping”. A table is considered camping when they simply sit and talk or read or play cards (yes this happens!) at a table long after their food has been consumed and they are no longer ordering.  The length of time a meal takes does have many variables based on the type of restaurant and the type of food. For example a meal at a roadside truck stop is likely to be much quicker and less expensive than a meal at a fine dining establishment where you are likely to have a bottle of wine, appetizers and desert. So there is no set time period right for getting in and out of a restaurant. In the case of the truck stop server will turn many more tables and may have bigger sections because the dining experience is customized for speed and efficiency to get you back on the road. The servers make money because they are turning many tables even though the average individual bill is lower. In the fine dining example there are fewer table turns and the server sections are smaller because the meal itself is much more labor intensive, there are more courses and the pace may be slower in general. It is because of this pace that “camping” can really be an income killer for servers.

There’s a good possibility that you are camping if:

• You have noticed that all of the tables around you have had more than one party go through their entire meal.
• You have stopped eating, your server has dropped off your bill and you have sat for an additional 15 minutes or longer.
• You have paid your bill and have sat for an additional 15 minutes or longer.
• You are on your third or more refill of soda/water/coffee after your bill has been dropped.
• You are among the last three tables in the restaurant that has closed its doors for the day.
• You are playing a board game or cards at your table.
• Your server is leaning against a wall trying not to glare at you.

You must remember that you are taking valuable real estate from the server. Because you are a valued guest of the restaurant your server must not push you to go. Even if you ask if you should go they will likely tell you that “you are welcome to stay as long as you like” or “no rush” When in fact they really need you to go. They have to just hope that you will be courteous enough to go when you are done.

How to avoid being a camper:

• Be on time for reservations. The server’s table is being held for you. Servers cannot make money on an empty table.
• Do not get seated till your party is whole.
• Decide on what you want to eat or drink in a timely manner. Do not sit for half an hour before ordering or starting your meal.
• Do not invite people to join your table mid-meal.
• Finish your food and no need to hurry. Enjoy it. But when you are finished promptly pay your bill and move along.
• If you need quality “catching up” time with a friend or loved one, get a drink or coffee in the bar before or after the meal. The bar or lounge area of a restaurant is designed to handle people hanging out for longer periods of time. (Although turn times matter there too!)
• If the restaurant is closing or has closed be respectful that your server has a life outside of work too and may have a family or friends to go home to. Don’t sit there for a long time after closing. (One way to avoid this problem is not going into the restaurant 20 minutes before closing.)
• Pay your bill quickly, even if you intend to stay longer. Servers likely have paperwork to do and can get started on it if they have collected all of their bills.
• If you do stay much longer than your meal lasts be kind to the server in your tip. Remember that you have cost them a possible table turn.

You do not have to rush in and out of restaurants. The dining experience is meant to be relaxing and enjoyable. All servers ask is that you be respectful of their time and their business, which is turning tables to make an income. Most servers make a very meager hourly wage and rely on those table turns and tips to make money. Just as you like to get out of work at the end of your shift, waiters and waitresses do too.

WaitStaff News and Bovine Scatology...
by Gary Stern of atlanticbreezes.com

A waitress from a Connecticut eatery recently wrote a “My Turn” column in Newsweek about the abusive treatment she received from customers. “Eating in a restaurant is an opportunity to take your frustrations out on a waiter,” she wrote. She said that male diners harassed her and most patrons showed her as much respect as passersby do winos.

Outspoken dining guide publisher Tim Zagat contends respect must begin with the waiters. “Our society from every standpoint does not take waiters seriously,” he says. “As a result, they are treated abruptly.” Communication between managers and staff must improve, according to Leo Meier, a Dallas-based restaurant consultant. “It takes constant communication,” he says. Frequent meetings, timely training and eliciting staff feedback can all lead to improved service.

Gary Penn, who runs the Los Angeles-based Professional Waiting School and Video Services, says there is a gap between restaurant managers and waiters. While waiters crave respect, managers complain that waiters don’t care, that they’re focused on their careers as musicians or actors, and that they change jobs with little justification or notice.

Randye London, who has been waiting tables for 15 years in restaurants such as the Greenery, Agora’s and Rathbone’s, enjoys her job. But she sees a lack of respect demonstrated by patrons and restaurant managers. “If I’m making a mistake, let me know,” she says, “but don’t talk down to me.” She believes that if waiters were treated as professionals, communication would improve. Managers can train staff to handle difficult patrons by doing role-plays about abusive clients. “When waiters are treated with respect and caring, it’s good for everyone’s business,” Penn says. Sfuzzi, a national Italian mid-scale chain headquartered in Dallas, recognizes the importance of waiters to the success of their restaurants. Two years ago, they introduced a training program, Uncompromising Customer Service. Waiters are trained in the technical aspects of the job, as well as how to deal with problems like serving the wrong food and errors on the check. Robert Colombo, c.e.o. and president of Sfuzzi, says the goal is to earn repeat customers and increase the bottom line.

Susie Southgate-Fox, vice president of human resources at Lettuce Entertain You Enterprises, says managers need to “learn to see things from the waiter’s perspective.” Their managers spend two weeks working as waiters during their 12-week training. Restaurant management must lead the way by providing staff with basic health benefits and decent wages. In the food-retail field, Starbucks Coffee provides medical benefits to part-time employees (the majority of its staff). The program has reduced turnover significantly and raised productivity. K.C. Castro, a waitress at Shula’s Steak House in Miami Lakes, Fla., for 14 years, feels respected at her job. She occasionally encounters patrons who can be loud and obnoxious, but she doesn’t take their treatment personally. She focuses on providing timely service and making sure that guests leave satisfied with their dining experience. She says she earns a good living at Shula’s and she is covered by a health plan and profit sharing. The Waiters Association, founded earlier this year by Vivienne Wildes and Gerard Foley, is a Washington, D.C.-based group that promotes networking among waiters, managers and restaurateurs. “We’re presently offering a short-term medical policy with rates based on age, number of dependents and zip code,” explains Foley. The association would like to eventually offer a long-term medical policy.

A Waitstaff Bill of Rights

• Waiters will be properly trained.
• Waiters deserve to be supported by management when they are right.
• A waiter will never be humiliated in front of customers.
• Waiters will have their duties and responsibilities, and their company’s rules and regulations, explained to them.
• Waiters will be trained to handle all guests, particularly difficult ones.
• Waiters will be instructed on all products and services in the restaurant.
• When something goes wrong, management will never assign blame before knowing the facts.
• Waiters will treat customers the way they would want to be treated.
• Chefs and cooks will treat waiters with courtesy.
• Waiters will be respected as human beings at all times, even under pressure.