That is correct.Waiter/ress has nothing to do with the tax-it is an auto add on and therfore tips should be calculated on the PRE tax amount.

As to the wine-well that is a touchy subject for me.I do not drink and if my guests order wine I really have no problem paying for a reasonable bottle(If there is such a thing)as they are my guests.Most folks see that I am not drinking and ask that the bottle be billed seperately ^.However-I do not tip full amount on an expensive bottle.$5-$10 is my average.