[Coda]

If you're not taxed on the dollar value of the tips I would imagine you're being taxed on an estimated average tip value. (I wouldn't be surprised if this is common, it's probably easier on the management...) Tips are income and the IRS is cranky about these things. You're SUPPOSED to track your tips and file the total with your employer.

It... would also be a reason to get cranky about lousy tippers, because you'd be getting taxed for an average tip out of a crummy tip. Someone not tipping at all would be a direct negative to your actual salary.

Edit: And having other people take a portion of your tips... I can understand doing that for splitting the tips with the cook staff, since they don't interact with the customers directly, but management shouldn't need it. :/