You could make a decent wage being a server without tips, but there’s legislation saying that they are going to take your proposed taxes from your paychecks before it even gets to your hand. That’s why you make $3/hr. Because the government said they’re taking their money up front. That’s why I think if you do depend on tips, you shouldn’t have to report them because then it just turns into the government double dipping. Also restaurant owners have full control to give you more pay, but they won’t because it’s cheaper for them to depend on customers to pay what they don’t want to