Originally Posted by
nkedel
Quite a bit when generalizing to "something towards $2 an hour."
There's an IRS guideline on that. OTOH, higher-end places that do most of their business on plastic will have exact figures, as will places that pool cash tips... so the odds of one d*ckhead's decision not to tip leading to a negative income for a given server is very, very low except at the smallest of places.
You missed the word "income" in that statement; they've got other state taxes.
As for the rest of the points on Texas, I'd counter them, but we're bordering on OMNI territory if not bad-OMNI; let me know if you'd like to continue that over there.
Im not sure what you arguing here if one click of a button and google will give you definitive answer to IRS's “reasonable estimate” calculation. No, its not calculated on daily basis or number of domestic / foreign d*ckheads who don't know the etiquette of tipping.
http://lmgtfy.com/?q=IRS+reasonable+estimate
And no, TX doesn't have "other" personal income taxes. And since we aren't taking about corporations tipping waiters we really don't need to go in to state's revenue structure based on sales tax (which is still lower than CA) or corporate taxes.