[Dr. Franklin]

Any waiter or waitress dumb enough to declare a cash tip should pay taxes on it. Problem these days is that the “tip” is already on your bill and often paid by credit card. Cash gives people freedom . That is why the government wants a “cash free” society.

Whenever possible, I tip in cash. It doesn't leave a record.

[Brian Griffin]

“Any waiter or waitress dumb enough to declare a cash tip should pay taxes on it.”

As I recollect the federal government via the IRS presumes servers have a tip income of at least 8% of the cost of what they serve.

[JimRed]

Whenever possible, I tip in cash. It doesn't leave a record.

Ditto. Having worked as a bartender for many years, I know how much cash is appreciated. If the server chooses to declare it or not is his choice.