They pay taxes on recorded tips, like when done from a credit card receipt (where the govt can track it). Most waitresses I know do not report cash tips to the IRS. They just tip out the bus boys, etc, and keep the rest to themselves.
I certainly couldn't do that job, I don't have the right temperment. :-)
I seldem leave the tip on the card.
I always leave cash for a tip, so the actual server can do with it as they please.
And I always, always tip.
I even tip $1 for every $2.50 beer I drink at the local watering hole.
Yeah, I hear ya. Many of the bars in Idaho are cash only.