WTH?
Why not just raise prices?
The waiters and waitresses get taxed whether we tip them or not. I got out of that job market immediately when they passed that law. To be taxed on expected earnings, and NOT receive them is insane. Some restaurants just include 18% gratuity for large parties with reservations.
Can't tell you how many times, good service landed me a big 0 tip in my pocket. Customers forget. Some cultures, in our multicultural society, also do not believe in tipping the waiter or waitress either.