1. Yes, tips are based on the pre tax amount.
2. Why do people forget that tips until about 20 years ago were 10% then they started saying 15%, then 18% and now 20% or MORE? It is like this your cost are 100%, labor is 18%, food cost is 28%, utilities 20% etc. and not to scale. Now they tell you that the percentage for labor, food and utilities is going up. Where does the increase come from? There is no such thing as going over the 100%, someone has to pay it. My point is that percentages should NOT increase. Prices on everything is continually going up so the dollar amount associated with that percentage is also going up.
3. Why have so many forgot what "TIPS" means. The letters stand for something you know. "To Improve Personal Service". That is personal service, you are paid according to that service. You don't provide, you don't deserve. (PERIOD)
4. Yes, I would like to know the names and locations of those restaurants too. I will definetly not be visiting and will pass the word, so please get them to me as well. Of course, I highly doubt that a true business man in the service industry would have that kind of an attitude. And I am sure that a business person with that attitude would not be successful. My suspicions are that it could be that the writer might just be a waiter