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A '''tip''' is a payment to certain [[service sector]] workers beyond the advertised price. The amount of a tip is typically computed as a percent of the transaction minus taxes.<ref name="How">[http://www.wisegeek.com/how-much-should-i-tip-at-a-restaurant.htm How much to tip at a restaurant]</ref> These payments and their size are a matter of social [[convention (norm)|custom]].
A '''tip''' is a payment to certain [[service sector]] workers beyond the advertised price. The amount of a tip is typically computed as a percent of the transaction minus taxes.<ref name="How">[http://www.wisegeek.com/how-much-should-i-tip-at-a-restaurant.htm How much to tip at a restaurant]</ref> These payments and their size are a matter of social [[convention (norm)|custom]].
Tipping varies among cultures and by service industry. Though by definition a tip is never legally required, and its amount is at the discretion of the person being served, in some circumstances failing to give an adequate tip when one is expected would be considered very miserly, a violation of [[etiquette]], or unethical. In some other cultures or situations, giving a tip is not expected and offering one would be considered condescending or demeaning. In some circumstances (such as tipping government workers), tipping is illegal and considered a bribe. A tip is sometimes called a '''gratuity'''....
Tipping varies among cultures and by service industry. Though by definition a tip is never legally required, and its amount is at the discretion of the person being served, in some circumstances failing to give an adequate tip when one is expected would be considered very miserly, a violation of [[etiquette]], or unethical. In some other cultures or situations, giving a tip is not expected and offering one would be considered condescending or demeaning.



==Etymology==
==Etymology==
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Legally, tips should be reported as income for tax purposes by the recipient,<ref>Internal Revenue Service. Publication 1872. "[http://www.irs.gov/pub/irs-pdf/p1872.pdf Tips on Tips: A Guide to Tip Income Reporting for Employees in the Food and Beverage Industry]."</ref>
Legally, tips should be reported as income for tax purposes by the recipient,<ref>Internal Revenue Service. Publication 1872. "[http://www.irs.gov/pub/irs-pdf/p1872.pdf Tips on Tips: A Guide to Tip Income Reporting for Employees in the Food and Beverage Industry]."</ref>


A '''tronc''' is an arrangement for the pooling and distribution to employees of tips, gratuities and/or service charges in the hotel and catering trade. The person who distributes monies from the tronc is known as the troncmaster. When a tronc exists in the [[UK]], responsibility for operating [[PAYE]] on the distribution may lie with the troncmaster rather than the employer.<ref>http://www.hmrc.gov.uk/manuals/echmanual/ech13010.htm Tronc Schemes</ref> (The word 'tronc' has its origins in the French for collecting box.)
A '''tronc''' is an arrangement for the pooling and distribution to employees of tips, gratuities and/or service charges in the hotel and catering trade. The person who distributes monies from the tronc is known as the troncmaster. When a tronc exists in the [[UK]], responsibility for operating [[PAYE]] on the distribution may lie with the troncmaster rather than the employer.<ref>http://www.hmrc.gov.uk/manuals/echmanual/ech13010.htm Tronc Schemes</ref>


==Tipping by Continent==
==Tipping by Continent==
===Africa===
====Egypt====
Tipping in [[Egypt]] can be tricky. Most public bathrooms are staffed, and visitors are expected to tip the attendant. Some restroom attendants, especially at tourist sites, will dole out toilet paper based on the tip they receive. Some locals have been known to attempt to demand [[baksheesh]] for minor services, such as assisting people out of their cars or helping people up if they trip in the street. There is no rule for what is considered tip-worthy, so one must be ready to hand out an [[Egyptian pound]] or two just to use the bathroom or to get into a building. For services such as tour guides or translators, a tip of 20% or more is generally accepted, and for taxis and restaurants, 10% to 15%.

====South Africa====
In [[South Africa]], the customary tip at restaurants is 10 percent, although some restaurants charge a mandatory service fee for large parties. A small amount is occasionally given to [[filling station|petrol station]] attendants for additional services, such as cleaning one's windscreen. Toilet cleaners at service stations along major road routes are sometimes tipped when they provide good service and keep the facilities clean. "Car guards", who claim to "look after" one's parked car are often given a small tip if they are in uniform and authorized; however those without uniforms are usually regarded as a nuisance, and tipping them is not compulsory, despite the fact that they often harass motorists looking for payment.

====Ethiopia====
In Ethiopia tipping is common in hotels, restaurants and bars. One is also expected to tip [[parking lot]] attendants whether officially hired by institutions or self assigned. In some restaurants it is customary to tip any dancers, and this is usually done by sticking the paper money bill on the forehead of the dancer.

===Asia===
===Asia===

Tipping is frowned upon in Asia and shows anger at the low prices,{{Fact|date=February 2007}} although there are regional variations.

====China====
In [[China]], traditionally there is no tipping. However, hotels that routinely serve foreign tourists may allow tipping. An example would be tour guides and associated drivers.<ref>Loose, Cindy. (April 27, 2006). [http://www.sfgate.com/cgi-bin/article.cgi?f=/c/a/2006/04/27/DDGPLIFCD11.DTL "A few tips on handling gratuities worldwide"] ''San Francisco Chronicle'' via sfgate.com. Retrieved on [[2007]]-[[09-17]].</ref>{{Failed verification|date=September 2007}} In [[Standard Mandarin|Mandarin]], the term used is 小費 (''xiǎo fèi'', lit. "small change") or 打賞 (''Da shang'', lit. "give awards"). In [[Cantonese (linguistics)|Cantonese]], the term used is 貼士 (''tip si''), transliterated from the word 'tips'.{{Fact|date=September 2007}}

=====Hong Kong=====
{{Unreferenced|section|date=September 2007}}
Tipping in Hong Kong is customary in some situations, but it can create legal issues due to some Hong Kong specific ordinances prohibiting tipping for certain services such as public utilities. Waiters, who have already receive a compulsory 10% service charge, may occasionally be given an additional gratuity for good service.

* Restaurants: 10% is usually included in the bill presented to the customer, and called «Service Charge». If not, a 10% tip is expected.
* Bars: tipping is not a normal occurrence, though some may round the bill.
* Hotels: service charge is always included, but bell-boys may expect a small gratuity.
* Taxis: the driver customarily rounds the bill upwards to the nearest dollar. No matter how long the trip is, extra tipping is not expected.
* Airport: the bellboys at the airport are not to be tipped, as stated on the advertisement poster for the bellboy service.

====India====
In [[India]] there has traditionally been little or no tipping. However, many [[upscale]] restaurants have helped establish a new trend of tipping in India. The act is known as ''chai-pani'' (for tea or water) or ''[[faau]]'' (a term used to describe both charity and bribery). Occasionally autorickshaw drivers ask for a tip, but this is uncommon.


====Israel====
====Israel====
Tipping in [[Israel]] is uncommon in restaurants and hotels because a service charge, typically 10 percent of the bill, is often added to the bill automatically.<ref name="maclean2005" /><ref>McLaughlin, Eliott C. (September 12, 2006.) [http://edition.cnn.com/2006/TRAVEL/ADVISOR/09/12/tipping/index.html "Tips on doling out gratuities abroad."] ''CNN.com''. Retrieved on [[2007]]-[[09-18]].</ref><ref>Borcover, Alfred. (September 16, 2005.) [http://seattletimes.nwsource.com/html/travel/2002497652_tipping18.html "How much to tip: Pros hand out world of advice."] ''The Seattle Times'' via seattletimes.com. Retrieved on [[2007]]-[[09-18]].</ref>
Tipping in [[Israel]] is uncommon in restaurants and hotels because a service charge, typically 10 percent of the bill, is often added to the bill automatically.<ref name="maclean2005" /><ref>McLaughlin, Eliott C. (September 12, 2006.) [http://edition.cnn.com/2006/TRAVEL/ADVISOR/09/12/tipping/index.html "Tips on doling out gratuities abroad."] ''CNN.com''. Retrieved on [[2007]]-[[09-18]].</ref><ref>Borcover, Alfred. (September 16, 2005.) [http://seattletimes.nwsource.com/html/travel/2002497652_tipping18.html "How much to tip: Pros hand out world of advice."] ''The Seattle Times'' via seattletimes.com. Retrieved on [[2007]]-[[09-18]].</ref>

====Japan====
{{Unreferenced|section|date=September 2007}}
{{disputed-section|No tipping in Japan? I dissagree!}}
Tipping is not the common custom in [[Japan]] and it is almost never done at casual restaurants, as it is considered rude, implying that servers must be paid extra to ensure they do their job. When tipping occurs, the term used is チップ (''chippu'', from English "tip"), or 心付け (''kokorozuke'', lit. "pay from the heart").

====Malaysia====
Tipping is not customarily done in [[Malaysia]].

====Singapore====
Tipping is not required in [[Singapore]]; however it is common for restaurants to levy a 10% service charge before GST.

====South Korea====
Tipping is not the custom in [[South Korea]] and it is almost never expected. Many hotels and a few tourist restaurants add 10% service charge on their checks. However, it is deemed customary (although not mandatory) to tip porters and maids in international hotels, and it is always considered a generous gesture to ask taxi drivers to keep the change.{{Fact|date=February 2007}}


====Taiwan====
====Taiwan====
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===Europe===
===Europe===
In general, in the [[European Union]] and other parts of Europe, tipping is not essential but it is customary, although there are regional variations.
In general, in the [[European Union]] and other parts of Europe, tipping is not essential but it is customary, although there are regional variations.

==== Austria ====
In [[Austria]], waiters receive sufficient wages such that tips are not expected. Tipping is however common and, although legally not mandatory, often considered as socially obligatory. Giving 5% to 10% of the total amount is common; more signals exceptionally good service. Paying a multiple of a [[Euro]] is usual, for low sums the amount paid is often a multiple of 50 cents (i.e. a bill of 7.80 can be paid as 8 or 8.50).

Tipping is not practised when the goods are exchanged over the counter (i.e. in fast-food restaurants or at street stalls). Traditionally, the owner of a restaurant (known as "Wirt" in [[German language|German]]) does not receive a tip. A tip is known in the German language as ''Trinkgeld'', which literally translates as 'money for drink'. In similar fashion, the French expression is ''pourboire''. It is also common practice to tip other service employees, like taxi drivers or hair dressers.

==== Belgium ====
In [[Belgium]] tipping is not needed or expected in restaurants. The price of food is usually in respect to the quality. In contrast, restaurants will charge a ridiculous amount for drinks.

==== Bulgaria ====

Tipping, called бакшиш (''bakshish'') in [[Bulgarian language|Bulgarian]], is not the custom in [[Bulgaria]], although one can leave a tip as a sign of appreciation.

==== Croatia ====
Tipping is not particularly common, although it may occur in restaurants and bars. Prices are usually already adjusted upwards, and labour laws ensure a minimum wage for all workers, therefore tipping is usually not expected.

A unique practice of tipping exists among the pensioners who receive their pension via mail in rural settlements. They may leave any coinage to the postman who delivers it as a sign of appreciation.

====Czech Republic====
Although it is customary to tip in the [[Czech Republic]], it has very little to do with the size of the bill, and more to do with a sign of appreciation.


====Denmark and Sweden====
====Denmark and Sweden====
The service charge is included in the bill, but a small tip may be given as a sign of approval of the service.<ref name="DHL">[[DHL]]. "[http://www.dhl-usa.com/IntlSvcs/Cultural/CulturalTips.asp?nav=InternationalSeunrvice/CultTips Cultural Tips]." ''How to Ship Internationally''.</ref> In this region, tipping is referred to as ''driks'' ([[Norwegian language|Norwegian]]), ''drikkepenge'' ([[Danish language|Danish]]) or ''dricks'' ([[Swedish language|Swedish]]), meaning ''for drinks''.
The service charge is included in the bill, but a small tip may be given as a sign of approval of the service.<ref name="DHL">[[DHL]]. "[http://www.dhl-usa.com/IntlSvcs/Cultural/CulturalTips.asp?nav=InternationalSeunrvice/CultTips Cultural Tips]." ''How to Ship Internationally''.</ref>

====Finland====
In [[Finland]] tipping, known as ''tippi'' ("tips") or ''juomaraha'' (literally "drink money") is entirely optional. Coat checkers generally have a compulsory service fee. Tips are preferred in cash instead of credit cards, because of avoiding sharing with the employer and with the tax office. For clerks, police, etc. tipping is not allowed, and could lead to legal problems.

====France====
In [[France]], service charge is always included, and so tipping, or ''le pourboire'' (lit. "for a drink"), is not expected.

====Germany====
In [[Germany]], sufficient wages are paid to most service employees. However, tips (''das Trinkgeld'', lit. "drink money") are expected in many situations. In bars, restaurants (except fast food places without table service), guided tours, taxicabs and sometimes barber shops, tips are expected to be about 5% of the total amount if the guest was satisfied with the service. The owner of the business was usually not tipped even if he served his customers personally, but this is changing. When the bill is presented, pay any multiple of 0.50 [[Euro]], because very poor tips are considered rude{{Fact|date=July 2007}}. If the customer does not want to give an appropriate amount, he should rather give no tip at all. However, it is acceptable to leave cents in change money behind adding ''"Stimmt so!"'' (pronounced: ''shtimt zo''; meaning: ''I'm OK with this'').

[[Public toilet]] ("WC" in German) attendants are often tipped €0.30 to €0.50, usually by leaving the money on a plate by the door.

It is customary to give a relatively large tip around [[Christmas]] time to such people as house cleaners, postmen, garbage collectors, and the newspaper delivery men.

====Greece====

In Greece tip is known as ''filodorima'' (meaning ''gift for a friend''). Tipping traditionally is not based on a predetermined percentage. Customers usually leave a tip to the 'maitre',waiters,valets and bell boys, varying from few coins to large amounts of money, according to how satisfied they are by the service. In some cases, waiters gain more money from tips than their wage. Tipping to taxi drivers is uncommon.

====Hungary====

Tips are given in [[Hungary]] for some services: in restaurants, in bars, to cab drivers, to hairdressers, and often to people that fix things around the house, like plumbers and electricians. Tips are called ''borravaló'', "a little something for wine", in Hungarian.

Although not legally required, [[social norms]] encourage that tips are given. The amount varies by profession: in restaurants the normal amount is around 5% to 10% of the total bill, but hairdressers can expect 25% or more in tips, since they are expected to make more money in tips than in wages.{{Fact|date=February 2007}}

Additionally there is the custom of ''hálapénz'' (gratitude money) that may be classified as a tipping system in Hungarian [[healthcare]]. Because of the comprehensive healthcare system where everyone receives healthcare for free, and the generally low wages for [[health care professionals]], [[physician|doctors]] and [[nurses]] can often expect to receive fairly substantial sums of money or goods from their patients.{{Fact|date=February 2007}}


====Iceland====
====Iceland====
In [[Iceland]] tipping (''þjórfé'', lit. "drink money") is rare. Service charges are generally included in the bill.<ref name="DHL" />
In [[Iceland]] tipping (''þjórfé'', lit. "drink money") is rare. Service charges are generally included in the bill.<ref name="DHL" />

====Ireland====
In the [[Republic of Ireland]], tipping has not been established as a custom, though has become much more commonplace in the period of increased wealth through the [[Celtic Tiger]]. Many people working in the service industry, particularly in restaurants, would expect a tip. It is increasingly common to tip hairdressers/barbers and for a taxi ride; the fare would normally be rounded up. It is not customary to tip bar staff, or any 'over the counter' server, though often waiters in pubs (known as lounge staff) are tipped a token amount. It is not usual to tip in a restaurant when a service charge is included (which is the norm for large groups), except in the case of exceptional service. Where no service charge is indicated, a tip of about 10% to 12% is appropriate for good service.

====Italy====
Tips (''la mancia'') are customary in Italy, but not essential. The tradition of the tip remains impervious to change, even though café or restaurant prices now more and more often include both cover charge and service. On paying the bill, if it is paid in cash it is a matter of leaving a few notes from the change, or saying to the waiter "va bene così" ("it's all right"), when the difference between the amount paid and the actual bill automatically becomes the tip. When using a credit card, there are two possibilities: if the total on the credit card slip is the same as the bill, again leave some notes as a tip; but if the amount or the total are blank, simply round up the total to include the tip when signing the credit card slip.{{Fact|date=February 2007}}. Tipping in bars and discotheques is not expected and very rare.

====The Netherlands====

In [[The Netherlands]], tips, or ''de fooi'' in [[Dutch language|Dutch]], are common in restaurants. Tips are expected to be around 5% to 10% of the total amount (depending on the quality of service), unless the service has been poor. Tips are generally not expected in bars, but are not uncommon. In addition, in the holiday season, it is customary for the newspaper delivery person to receive a tip of around €2.50 to €5.

====Norway====
Tipping is ''strictly optional'' and to be considered a reward for excellent service. Until the early nineties, tipping never occurred outside the small circle of exclusive restaurants, but in the later years it has been more common due to popular culture influence. Over the counter tips would constitute a rounding up of 1-5 [[kroner]]. A good tip in a restaurant would be around 10%. Waiters typically earn a good deal more than minimum wage on Norway, and during the summer some waiter jobs even become high-income due to the tipping. The tip is not included in the bill as a separate service charge, but a part of the above minimum wage pay.

Tipping outside the restaurant business is not common, but some people give small Christmas presents to hairdressers and paper boys.

Tipping a public servant is considered bribery.

Taxis can be tipped, but beware: they will charge you extra for additional work like preparing the car for a children's seat on the bill following a pre-set rate.

====Romania====
The tip is usually 10% of the bill and is expected in restaurants, coffee shops, taxi, hair dresser. Many other shops not frequented by westerners refuse tips, perceiving them as a form of bribery.

====Russia====

Although tipping ('''На чай''', ''na chai'', or Чаевые, ''chaevie'', lit. "for tea", in [[Russian language|Russian]]) in [[Russia]] has largely been optional, the tradition has existed for centuries in Russian traktirs (bars) and is getting more and more common these days. Nowadays it's almost habitual to pay at least 10% tips in medium to high class restaurants, especially in large urban areas. It's almost a must in today's [[Moscow]], [[Saint-Petersburg]] and other large cities. Lower class eateries may include service into the amount, but leaving some change (1-5%) is still a good way of showing appreciation. On the other hand, tipping is not considered customary for [[Taxicab|taxi]]s.

====Serbia====
Tipping is known as ''напојница''/''napojnica'' or ''бакшиш''/''bakšiš'' (''[[baksheesh]]'') in [[Serbian language|Serbian]]. Tips are not considered a strict social obligation, however leaving a tip (10-15%) is usually expected in restaurants if the customer is not dissatisfied with the service. Tips are also accepted in bars and taxi cabs (usually by rounding up the amount paid).{{Fact|date=July 2007}}

====Kosovo (Serbia)====
In [[Kosovo]], a [[Serbia]]n province currently under [[United Nations|UN]] administration<ref>See also [[United Nations Interim Administration Mission in Kosovo]] (UNMIK).</ref>, generally tipping is not expected by anyone. Most likely locals are not expected to tip. However, foreigners and visitors are often welcome to tip. Tipping varies by the location and the type of the restaurant. Restaurants near the international institutions usually have more international visitors so tipping may be common, but not necessarily expected.


====Slovenia====
====Slovenia====
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====Spain====
====Spain====
Tipping is not customary in Spain and it is almost never done among natives. In fact, the [[Mexico|Mexican]] [[Spanish language|Spanish]] term ''propina'' actually connotes bribery, not respect, as in [[Europe]]an [[Spanish language|Spanish]].<ref>TrainingOnLine.com. "[http://www.reliableplant.com/article.asp?articleid=510&pagetitle=The%20impact%20of%20language%20and%20culture%20on%20job%20safety The impact of language and culture on job safety]." [[2006-01]].</ref> While in bars and small restaurants, Spaniards only leave as a tip the small change they receive in a plate after paying the bill. In more sophisticated restaurants it is customary to leave between 5% and 10%. A 2005 ''[[Sydney Morning Herald]]'' article suggested to "Tip a few per cent extra in addition to the automatic tip added to the bill."<ref name="maclean2005" /> No tips are expected outside the restaurant business.
Tipping is not customary in Spain and it is almost never done among natives. In fact, the [[Mexico|Mexican]] [[Spanish language|Spanish]] term ''propina'' actually connotes bribery, not respect, as in [[Europe]]an [[Spanish language|Spanish]].<ref>TrainingOnLine.com. "[http://www.reliableplant.com/article.asp?articleid=510&pagetitle=The%20impact%20of%20language%20and%20culture%20on%20job%20safety The impact of language and culture on job safety]." [[2006-01]].</ref> While in bars and small restaurants, Spaniards only leave as a tip the small change they receive in a plate after paying the bill. In more sophisticated restaurants it is customary to leave between 5% and 10%. A 2005 ''[[Sydney Morning Herald]]'' article suggested to "Tip a few per cent extra in addition to the automatic tip added to the bill."<ref name="maclean2005" />

====Switzerland====
[[Switzerland|Swiss]] workers enjoy a very high [[per capita income]] and [[minimum wage]]. As a result of this and modern [[culture of Switzerland|cultural]] influences, tipping is typically low (for example a maximum of [[Swiss franc|CHF]]5 regardless of bill size), if not non-existent. Tipping is also very rare outside of restaurants and is even rare at bars.

====United Kingdom====
Tipping throughout the UK is ''optional''. A tip may be offered for good service in a [[restaurant]], [[barber]]'s, [[hairdresser]]'s or for a [[taxicab|taxi]] journey but it is clearly understood that a tip will not necessarily be given. In some cases a nominal tip may be implicitly given to save the service provider giving the customer change.

Tipping a policeman, fireman, nurse, doctor or other public-sector workers is prohibited and in the case of the police may be considered attempted bribery. For other public servants, however, a box of chocolates, flowers or possibly a bottle of wine may be considered appropriate as an expression of special gratitude. Some private companies may require their employees to refuse tips for various reasons. For instance, the [[John Lewis Partnership]] states to employees that customers should not be expected to pay more for good service, and that any tips that are received should be handed in.

In some table service restaurants, a 'service charge' is common (and sometimes added to the bill, in which case there is no obligation to tip further), but not compulsory and some people never tip. Unlike in many other countries, there is no percentage perceived to be 'correct' when tipping. However, 10% is a considered a good minimum within the restaurant industry and is generally considered the default. In self-service establishments, tips are not usually given, except in exceptional circumstances. Many restaurants will allow tips to be added to a credit card bill, but it is generally considered better to leave cash at the table. The reason for this is that cash is deemed to have been given to the waiting staff directly, whilst credit card payments and cheques are legally payable to the restaurant. Whilst a tip given by credit card or cheque will almost always be passed on to the waiting staff.

Tipping the delivery person upon arrival of a [[take-away]] is also quite common especially when delivery is fast.

It is not normal to tip for drinks in a [[pub]], but more so in a bar. Offering to buy the barperson a drink is considered acceptable and they may then ''take'' (money) for the value of a drink (which is in effect taking a tip). In cases where the pub is also a restaurant, the serving staff may be tipped. It is less usual to tip in cafés and coffee shops than in restaurants.

In some establishments, tips are kept individually by the waiter or waitress, whereas in others they may be pooled and divided amongst all the staff. In other instances, tips may be set aside for some other purpose for the benefit of the staff, such as to fund a staff party or trip.


===North America===
===North America===
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Workers who receive tips are legally required to report the income to the [[Canada Revenue Agency]] and pay [[income tax]] on it. However, many workers have been known to not report any income from tips at all or, perhaps more commonly, to "lowball" the figure. In response, the CRA has vowed that it will closely check the tax returns of individuals that it would reasonably expect to be receiving tips to ensure that the tips are reported, and that the amount reported on the returns is realistic.<ref>McCracken, D.L. "[http://www.halifaxlive.com/artman/publish/printer_tax_230505_112.shtml Revenue Canada to Tax Wait Staff's Tips]." ''HalifaxLive.com''. [[2005-05-23]].</ref>
Workers who receive tips are legally required to report the income to the [[Canada Revenue Agency]] and pay [[income tax]] on it. However, many workers have been known to not report any income from tips at all or, perhaps more commonly, to "lowball" the figure. In response, the CRA has vowed that it will closely check the tax returns of individuals that it would reasonably expect to be receiving tips to ensure that the tips are reported, and that the amount reported on the returns is realistic.<ref>McCracken, D.L. "[http://www.halifaxlive.com/artman/publish/printer_tax_230505_112.shtml Revenue Canada to Tax Wait Staff's Tips]." ''HalifaxLive.com''. [[2005-05-23]].</ref>

Many places where there is gambling involved and one wins a large amount of money, a tip is expected as a thank you for the dealer or salesperson.(eg. lottery retailer, casino, bingo hall, etc.)

==== Mexico ====
Tipping in [[Mexico]] is also similar to the United States. In Mexico a tip is known as ''una propina'' in [[Spanish language|Spanish]], although in European Spanish (Spain) this same word connotes bribery. It is usually from 10 to 15%.

=====Restaurants=====
Meals have a 10% to 15% tip (this includes fast food deliveries). This tip is usually left by most people in restaurants, although it is not so common in street restaurants or stands, where the tenders usually have a can or box where people deposit coins.

=====Bars=====
In Mexican bars and night clubs it is often seen that they charge directly into the bill the 15% of the total amount (taxes included) which is illegal in most cases because of the imposition of the tip and because they calculate this 15% with taxes included. Sometimes when customers refuse to pay this imposed tip partially or completely because of a bad, unkind or deficient service, waiters and owners can get aggressive to the point of retaining the custumers in the bar/club until they pay the tip, being this behavior also illegal.

In massive parties and sometimes also in night clubs the barmen expect the customers to deposit their tip in a cup they have on the table before serving the drinks. This way, the service they give is in function with the tip they received. If someone refuses to pay this prior tip, he/she is commonly ignored by the barmen.

=====''Viene vienes'' ("Car guards")=====
It is also customary to give a tip to the person who sometimes guard the car as if they were [[valet parking]]; in Mexico these people are often called ''"viene viene"'' (literally: "comes, comes") and usually people give them from 3 to 20 Mexican pesos depending on the zone, although ''viene vienes'' sometimes ask for bigger sums of money when the car is left close to a night life area.

=====Retail Stores (Supermarkets)=====
In medium and large retail stores such as [[Wal-Mart]] there are uniformed helpers, usually children or the elderly, who bag the products just after the clerk has scanned them. This role is called ''cerillo'' (Spanish for "match"). It is common for these helpers to not have a base salary, so all the money earned is from the tips people give them. Most customers give from 2 to 5 Mexican pesos depending on the quantity of products. ''Cerillos'' also put the bags in the cart and if the load is large they can even help bringing it to the car and unloading the bags; in these cases they normally receive more than 15 pesos.

=====Others=====
Tipping is not expected in cabs or buses, except when it is a tour.
In some populated Mexican restaurants wandering musicians enter, play, and expect the customers to pay something, although this is voluntary. In filling stations, the workers usually get from 2 to 5 pesos for every [[gasoline]] load. In stadiums people give a small tip to the person that shows the place where they should sit. Tips are also given to bell-boys, to barbers and people that work in similar services.

====Trinidad and Tobago====
Tipping has not been a custom, but is become more commonplace in recent times.

*Restaurants: Some restaurants, especially those in hotels or those that serve foreign tourists expect a tip. Most do not.
*Taxicabs: Only airport taxis expect a tip. Local taxis do not.


==== United States ====
==== United States ====
Employees in occupations where tipping is common may receive low salaries and their primary source of income is tips. United States wage laws stipulate much lower minimums for occupations where tipping is expected, as long as the hourly wage including tips is at least the minimum wage.{{Fact|date=September 2007}}


Tipping based on a percentage is customarily computed on the bill's total not including tax.<ref name="karp2006">Karp, Gregory. (November 19, 2006). [http://www.chicagotribune.com/business/yourmoney/sns-yourmoney-1119spending,1,6183843.story?coll=chi-stockticker-misc "Spending Smart: Taking the tangle out of tipping."] ''Chicago Tribune Web Edition''. Retrieved on [[2007]]-[[09-17]].</ref> The practice of tipping varies from place to place. In general, tipping is practiced when services are rendered personally by an employee in a restaurant, bar, hotel, and/or taxi industries.
Tipping based on a percentage is customarily computed on the bill's total not including tax.<ref name="karp2006">Karp, Gregory. (November 19, 2006). [http://www.chicagotribune.com/business/yourmoney/sns-yourmoney-1119spending,1,6183843.story?coll=chi-stockticker-misc "Spending Smart: Taking the tangle out of tipping."] ''Chicago Tribune Web Edition''. Retrieved on [[2007]]-[[09-17]].</ref> The practice of tipping varies from place to place. In general, tipping is practiced when services are rendered personally by an employee in a restaurant, bar, hotel, and/or taxi industries.
Line 250: Line 83:
Tipping is customary in restaurants having '''traditional table service'''. As tipped employers generally qualify for a lower statutory minimum wage from the employer, tips constitute the majority of the income for tipped workers such as wait staff. The standard tip for a restaurant meal in the United States is 15 percent of the bill, and up to 20% at more expensive establishments.<ref name="fodors-us">[http://www.fodors.com/features/nfdisplay1.cfm?name=stt/010124_stt_tg_usa.cfm "Tipping Guides: United States."] ''Fodor's'' (website.) Retrieved 8 July 2007.</ref>
Tipping is customary in restaurants having '''traditional table service'''. As tipped employers generally qualify for a lower statutory minimum wage from the employer, tips constitute the majority of the income for tipped workers such as wait staff. The standard tip for a restaurant meal in the United States is 15 percent of the bill, and up to 20% at more expensive establishments.<ref name="fodors-us">[http://www.fodors.com/features/nfdisplay1.cfm?name=stt/010124_stt_tg_usa.cfm "Tipping Guides: United States."] ''Fodor's'' (website.) Retrieved 8 July 2007.</ref>


Many restaurants include a tip at 15-18% or more on the bill for groups of 6 or more guests. A recent trend has developed, with a few restaurants themselves charging an automatic, 20% service charge (after tax).<ref>[http://pqasb.pqarchiver.com/USAToday/access/887933271.html?dids=887933271:887933271&FMT=ABS&FMTS=ABS:FT&date=Aug+26%2C+2005&author=Laura+Bly&pub=USA+TODAY&edition=&startpage=D.1&desc=The+tipping+point+%3B+Will+mandatory+service+charges+replace+voluntary+gratuities%3F "The tipping point: Will service charges replace voluntary gratuities?", USA Today. 2005-08-25.]</ref> Reputable restaurants are expected to notify a customer of this to avoid a guest's unintentional double tip.
Many restaurants include a tip at 15-18% or more on the bill for groups of 6 or more guests. A recent trend has developed, with a few restaurants themselves charging an automatic, 20% service charge (after tax).<ref>[http://pqasb.pqarchiver.com/USAToday/access/887933271.html?dids=887933271:887933271&FMT=ABS&FMTS=ABS:FT&date=Aug+26%2C+2005&author=Laura+Bly&pub=USA+TODAY&edition=&startpage=D.1&desc=The+tipping+point+%3B+Will+mandatory+service+charges+replace+voluntary+gratuities%3F "The tipping point: Will service charges replace voluntary gratuities?", USA Today. 2005-08-25.]</ref>

Tipping on wine with a meal requires some discretion/judgement. Tipping etiquette websites (e.g. Findalink.net/tipping etiquette, winespectator.com, bremercommunications.com, betidy.com, etc.) suggest a tip of 15% on the meal before tax, and 5-10% on the wine (especially if the total wine bill is near or exceeds the cost of the meal).


Tipping for traditional table service restaurants offering take-out and curbside service is also optional, although a few sources suggest a small tip (e.g. 5%) if the order was unusually difficult.<ref>"[http://ask.yahoo.com/20030709.html The Arizona Republic, 6-16-2004.</ref>
Tipping for traditional table service restaurants offering take-out and curbside service is also optional, although a few sources suggest a small tip (e.g. 5%) if the order was unusually difficult.<ref>"[http://ask.yahoo.com/20030709.html The Arizona Republic, 6-16-2004.</ref>

Tipping at buffet-style restaurants is unnecessary, although some may tip a small amount (e.g. $1) if a server refills their drinks.{{Fact|date=September 2007}}


Some coffee shops or establishments without table service leave a countertop tip jar by the cash register, but tipping is not expected as it would be for table service.<ref name="karp2006" />
Some coffee shops or establishments without table service leave a countertop tip jar by the cash register, but tipping is not expected as it would be for table service.<ref name="karp2006" />
Line 263: Line 92:


=====At a bar=====
=====At a bar=====
When purchasing alcoholic beverages at a bar it is customary to tip $1-2 per drink, or in the same 15% to 20% range as at a restaurant.<ref name="fodors-us" /> If a bartender is taking special care to take and fill your drink orders quickly at a busy bar where others may be waiting for service, a tip in the higher range is appropriate.
When purchasing alcoholic beverages at a bar it is customary to tip $1-2 per drink, or in the same 15% to 20% range as at a restaurant.<ref name="fodors-us" />

=====At a hotel=====
{{Unreferenced|section|date=September 2007}}
Bellmen are customarily tipped approximately one dollar per bag in five star hotels, and often tipped for deliveries (food, boxes, faxes). Room-service personnel at most American hotels expect tips, anywhere between 10% to 15% of the price (before tax) of what was ordered. It should be noted that many hotels automatically add a service fee to room service meals. The customer should verify this in order to avoid double tipping. A small tip for the housekeeping staff is discretionary. Tipping the front desk staff is almost never done unless the service is exceptional. Typically, in Casinos and other resort style establishments, it is customary to tip other service staff, such as a host in a showroom, or a cocktail waitress using similar scales. Doing so may guarantee better seats in a popular show, or faster refills.{{Fact|date=February 2007}}

=====Delivered meals=====
{{Unreferenced|section|date=September 2007}}
The driver is often tipped 10% or 2 dollars whichever is greater. Tips help delivery drivers offset the cost of fuel and an increased cost to maintain their vehicles. A greater tip can be given if the driver has to drive in inclement weather (e.g. snow), carry heavy loads, and/or climb flights of stairs. This issue is complicated by establishments that charge a delivery fee, which is similar to a [[service charge]], although in most cases (e.g. pizza delivery establishments such as Dominos) the driver gets no part of the delivery fee, and may be under-tipped as a result. High fuel costs also complicate matters.



=====Getting a haircut=====
For a haircut or salon service, it is customary to tip the barber or stylist 15% to 20%.{{Fact|date=September 2007}}

=====Valet=====
At restaurants or hotels where the customer valets their car, it is customary to tip the valet $2-5 or occasionally more at high-class establishments.{{Fact|date=September 2007}}

=====Tattoos and Body Piercing=====
It is also customary for a customer to tip a tattoo artist or body piercer. Although tipping for these professions is customary, there is no set percentage to tip the artist.{{Fact|date=September 2007}}

=====Christmas season=====
{{Unreferenced|section|date=September 2007}}
Many service staff are tipped annually during the [[Christmas]] season, such as newspaper carriers, house cleaners and pool cleaners. Some people also tip their local mail carrier in this manner, not knowing that it is illegal to do so (see [[#Government workers|government workers]] below).

In some large cities, the staff of [[apartment building]]s, such as [[building superintendent]]s, [[porter (carrier)|porter]]s, [[concierge]]s and [[doorman|doormen]], receive similar annual tips.

=====Government workers and bank employees=====
{{Unreferenced|section|date=September 2007}}
Under United States federal law it is considered bribery to tip government employees. However, they are permitted to receive gifts less than or equal to $20.00. A non-monetary gift valued at $20 or less is appropriate. The most common circumstance is a holiday gift to a mail carrier. A potential tipper can donate money to a charity related to the government agency. For example, most National Parks have related "natural history associations", in which case the worker that prompted the tip may appreciate hearing that their service prompted a donation. Tipping an employee of a bank or other financial institution is usually disallowed in any amount.{{Fact|date=February 2007}}


=====Other=====
=====Other=====
Many reputable retailers forbid their employees to accept tips (although this is illegal in some states, such as California, due to the fact that state law states "tips are the property of whom they are given, and employers are not allowed to require employees to refuse, give, or share their tips with anyone"<ref>http://www.palmbeachpost.com/accent/content/accent/browning/9.html</ref>. Tips are not generally given to parcel-delivery workers, and acceptance of tips may be forbidden by state laws and/or the employer. No tip is expected for retail clerks who bag one's groceries or carry one's purchases to the car. Some grocery stores have a [[Take a penny, leave a penny|jar for spare change]] by the cash register, which is not for tips but is used to help cash customers who are short on change (for example, a customer paying a $5.02 bill can use $0.02 from the change jar and thereby avoid paying $6.00 and getting $0.98 back in change).
Many reputable retailers forbid their employees to accept tips (although this is illegal in some states, such as California, due to the fact that state law states "tips are the property of whom they are given, and employers are not allowed to require employees to refuse, give, or share their tips with anyone"<ref>http://www.palmbeachpost.com/accent/content/accent/browning/9.html</ref>.


===South America===
===South America===
==== Bolivia ====
Service charges are included with the bill. Still, a small tip, around 5% or so, is sometimes given, and is considered polite.<ref name="DHL" />

==== Brazil ====
The customary tip at restaurants is 10% for good service, although a few restaurants charge a mandatory service fee for large parties. It is usually not expected in cabs. Tipping a delivery worker is incredibly rare. In fact, most delivery companies will ask the client how he or she is going to pay for the product so that the exact change could be provided. However, it should be noted that many restaurants include a 10% delivery charge in the note. Such a charge often depends on the municipality.{{Fact|date=February 2007}}

==== Chile ====
There is no obligation to tip in Chile. This was not the case until 1981, when law number 7.388 was derogated. It stated that tipping was mandatory at places like restaurants, and the tip amount should be between 10% and 20% of the bill. Since then, it is usually assumed that customers will leave a tip of 10%, if the service is considered satisfactory.


==== Paraguay ====
==== Paraguay ====

Revision as of 03:35, 19 September 2007

For other uses, see Gratuity (disambiguation).
Leaving some small change on a restaurant table is a common way of giving a tip to the serving staff.

A tip is a payment to certain service sector workers beyond the advertised price. The amount of a tip is typically computed as a percent of the transaction minus taxes.[1] These payments and their size are a matter of social custom. Tipping varies among cultures and by service industry. Though by definition a tip is never legally required, and its amount is at the discretion of the person being served, in some circumstances failing to give an adequate tip when one is expected would be considered very miserly, a violation of etiquette, or unethical. In some other cultures or situations, giving a tip is not expected and offering one would be considered condescending or demeaning.

Etymology

The word originates from the 16th century verb tip, which meant "to give unexpectedly", and was derived from the German word tippen, meaning "to tap." The modern German version would instead be Trinkgeld, literally meaning "Drink Gold", or "Money to Drink"[2][3] Modern German would instead be for "tap", Hahn, "to tap", Klopfen.

The notion of a stock tip is from the same slang, and the expression hot tip, as in a sure winner in a horse race, also comes from the act of tapping. In the old days, during card games, gamblers would have an accomplice in the room. This accomplice would signal the player regarding the contents of an opponent's hand by "tipping the wink" - that is, by "tapping" out a code with his eyelid.[4] The Oxford English Dictionary states that tip is derived from the English thieves (which may be taken to mean "gambler") slang word tip, meaning "to pass from one to another" (cf. "to give unexpectedly.")

The word "tip" is often inaccurately claimed to be an acronym for terms such as "to insure prompt service", "to insure proper service", "to improve performance", and "to insure promptness". However, this etymology contradicts the Oxford English Dictionary[5] and is probably an example of a backronym.

Some claim the origin for this term is a concept from Judaism, in that it was a chiyuv (obligation) for a seller to "tip the scales" in favor of the customer. Maimonides explains the verse from Deuteronomy "A perfect and just weight shalt thou have", that the seller should give the buyer a little more than what he paid for, "Noten lo girumin" (Gives him extra / a tip).[5] For example, if your customer has asked for three pounds of onions, you should measure out the three pounds plus one extra onion, tipping the scale in his favor.[6]

Circumstances of tipping

In countries where tipping is the rule (for example United States), complicated social rules and etiquette have developed over the exact percentage to tip, and what should and should not be included in this calculation. In other cultures where tipping exists it is more flexible and no specific assumptions of the tip amount exist.

Some establishments pool tips and divide them to include employees who lack customer contact. At some restaurants, agreements among the staff require the servers to tip out members of the support staff (kitchen, bartender, and busser) at the end of their shift;[7]; this means that servers pay a certain fixed percentage of their sales (most often a portion less than 15 percent of total sales) to the other staff. Thus when a patron leaves a small tip, it results in the server having to receive less from the tipping pool than other staff. [8]

Tipping is not expected when a fee is explicitly charged for the service. For example, a service charge for all patrons that is automatically added to the tab with no tipping the rule in Brazil.[9] Bribery and corruption are sometimes disguised as tipping. In some places, police officers and other civil servants openly solicit tips, gifts and dubious fees using a variety of local euphemisms. For example, a traffic policeman in Mexico might ask a commuter to buy him a "refresco" (soft drink), while a Nigerian officer might expect "a little something for the weekend."[10].

Tax and labor-law treatment

In some jurisdictions, tipped workers qualify for a lower statutory minimum wage from the employer, and therefore may supplement deficient pay with tips. For example, the United States Internal Revenue Service (IRS) requires restaurant employers to ensure that the total tip income reported to them during any pay period is at least eight percent of their total receipts for that period. If the reported total is below eight percent, employers must allocate as income the difference between the actual tip income reported and eight percent of gross receipts.[11] Therefore the IRS is implicitly assuming the average tip to be eight percent.

Legally, tips should be reported as income for tax purposes by the recipient,[12]

A tronc is an arrangement for the pooling and distribution to employees of tips, gratuities and/or service charges in the hotel and catering trade. The person who distributes monies from the tronc is known as the troncmaster. When a tronc exists in the UK, responsibility for operating PAYE on the distribution may lie with the troncmaster rather than the employer.[13]

Tipping by Continent

Asia

Israel

Tipping in Israel is uncommon in restaurants and hotels because a service charge, typically 10 percent of the bill, is often added to the bill automatically.[14][15][16]

Taiwan

In Taiwan tipping is rare except when a customer uses a porter at an airport, which is usually 50 new Taiwan dollars per luggage, or wants to show appreciation for exceptional service. Many restaurants and hotels already add 10% service charges.[17] Taxi drivers may not wilfully refuse to make change or ask for tips.

Australia

Australia and New Zealand

In Australia and New Zealand, according to a 2005 Sydney Morning Herald article, "Tips are not expected but are appreciated, especially in the 10 per cent range."[14]

Casinos in Australia generally prohibit tipping of gaming staff, as it is considered bribery. For example, in the state of Tasmania, the Gaming Control Act 1993 states in section 56 (4): "it is a condition of every special employee's licence that the special employee must not solicit or accept any gratuity, consideration or other benefit from a patron in a gaming area." [18]

Tipping for pizza delivery in Australia is rare and not customary, and hourly wages for deliverers are considered relatively high.[19] Prices for delivery orders are typically higher than for carryout orders, and "free delivery" cannot be advertised if carryout pricing is lower.[19]

Europe

In general, in the European Union and other parts of Europe, tipping is not essential but it is customary, although there are regional variations.

Denmark and Sweden

The service charge is included in the bill, but a small tip may be given as a sign of approval of the service.[20]

Iceland

In Iceland tipping (þjórfé, lit. "drink money") is rare. Service charges are generally included in the bill.[20]

Slovenia

Tipping is not customary in Slovenia and traditionally it is almost never done. In recent times, however, high-tourist areas have begun to accept tips, which are welcomed but not obligatory. In such cases, the amount is typically 10 percent, but may range higher in exceptional circumstances.[21][22]

Spain

Tipping is not customary in Spain and it is almost never done among natives. In fact, the Mexican Spanish term propina actually connotes bribery, not respect, as in European Spanish.[23] While in bars and small restaurants, Spaniards only leave as a tip the small change they receive in a plate after paying the bill. In more sophisticated restaurants it is customary to leave between 5% and 10%. A 2005 Sydney Morning Herald article suggested to "Tip a few per cent extra in addition to the automatic tip added to the bill."[14]

North America

Canada

Tipping in Canada is very similar to that in the United States due to the close cultural nature of the two countries. For example, while tipping for waiters in the United States is 15-20% for good service, waiters in Canada also receive 15-20% for good service. Quebec and Ontario allow employers to pay lower minimum wages to workers who would reasonably be expected to be receiving tips.[24] In Ontario, the minimum wage is $8.00 per hour, with the exceptions for: Students under 18 years old and employed for not more than 28 hours a week, who are paid $7.25 per hour; and Liquor servers, who are paid $6.95 per hour. [25]

Workers who receive tips are legally required to report the income to the Canada Revenue Agency and pay income tax on it. However, many workers have been known to not report any income from tips at all or, perhaps more commonly, to "lowball" the figure. In response, the CRA has vowed that it will closely check the tax returns of individuals that it would reasonably expect to be receiving tips to ensure that the tips are reported, and that the amount reported on the returns is realistic.[26]

United States

Tipping based on a percentage is customarily computed on the bill's total not including tax.[27] The practice of tipping varies from place to place. In general, tipping is practiced when services are rendered personally by an employee in a restaurant, bar, hotel, and/or taxi industries.

At a restaurant

Tipping is customary in restaurants having traditional table service. As tipped employers generally qualify for a lower statutory minimum wage from the employer, tips constitute the majority of the income for tipped workers such as wait staff. The standard tip for a restaurant meal in the United States is 15 percent of the bill, and up to 20% at more expensive establishments.[28]

Many restaurants include a tip at 15-18% or more on the bill for groups of 6 or more guests. A recent trend has developed, with a few restaurants themselves charging an automatic, 20% service charge (after tax).[29]

Tipping for traditional table service restaurants offering take-out and curbside service is also optional, although a few sources suggest a small tip (e.g. 5%) if the order was unusually difficult.[30]

Some coffee shops or establishments without table service leave a countertop tip jar by the cash register, but tipping is not expected as it would be for table service.[27]

Servers usually "tip out" portions of their tip receipts to support staff like bussers and bartenders. Bartenders usually are also tipped by the patrons ordering drinks at the bar.[31][dead link]

At a bar

When purchasing alcoholic beverages at a bar it is customary to tip $1-2 per drink, or in the same 15% to 20% range as at a restaurant.[28]

Other

Many reputable retailers forbid their employees to accept tips (although this is illegal in some states, such as California, due to the fact that state law states "tips are the property of whom they are given, and employers are not allowed to require employees to refuse, give, or share their tips with anyone"[32].

South America

Paraguay

Service charges are included with the bill, and tipping is uncommon.[20]

References

  1. ^ How much to tip at a restaurant
  2. ^ [1]
  3. ^ [2] See "Tip (version 2)" and "Tip (version 3)"
  4. ^ [3]
  5. ^ The Compact Oxford English Dictionary. Oxford: Clarendon Press, 1993. ISBN 0-19-861258-3.
  6. ^ "Question 85: Extra Food in a Restaurant." Honesty, torah.org.
  7. ^ Internal Revenue Service. "4.12: Tips". Frequently Asked Questions.
  8. ^ "Tipping Standards (United States)", Tip20! Service Industry Resource.
  9. ^ Bly, Laura. "The tipping point: Will service charges replace voluntary gratuities?", USA Today. 2005-08-25.
  10. ^ ""The Ettiquette of Bribery: How to Grease a Palm"". Retrieved 2007-01-02.
  11. ^ Internal Revenue Service. "Reporting Tip Income." Restaurant Tax Tips.
  12. ^ Internal Revenue Service. Publication 1872. "Tips on Tips: A Guide to Tip Income Reporting for Employees in the Food and Beverage Industry."
  13. ^ http://www.hmrc.gov.uk/manuals/echmanual/ech13010.htm Tronc Schemes
  14. ^ a b c MacLean, Natalie (2005-02-11). "Gratuitous praise". The Sydney Morning Herald. Retrieved 2007-09-17. {{cite news}}: Check date values in: |date= (help)
  15. ^ McLaughlin, Eliott C. (September 12, 2006.) "Tips on doling out gratuities abroad." CNN.com. Retrieved on 2007-09-18.
  16. ^ Borcover, Alfred. (September 16, 2005.) "How much to tip: Pros hand out world of advice." The Seattle Times via seattletimes.com. Retrieved on 2007-09-18.
  17. ^ Taiwan Government Information Office."Chapter 20: Tourism". Taiwan Yearbook 2006.
  18. ^ (December 2003.) Tasmanian Gaming Control Act 1993, Tasmanian Legislation (government website), retrieved on 2007-09-17.
  19. ^ a b Coomes, Steve. (2004-08-09.) "Pizza Delivery 'Down Under.'" Pizza Marketplace website. Retrieved on 2007-09-18.
  20. ^ a b c DHL. "Cultural Tips." How to Ship Internationally.
  21. ^ "Inside Slovenia: Tipping & Etiquette." TripAdvisor. Retrieved 2007-04-22.
  22. ^ "Slovenia Travel Information: Fact Sheet." Concierge.com. Retrieved 2007-04-22.
  23. ^ TrainingOnLine.com. "The impact of language and culture on job safety." 2006-01.
  24. ^ "Minimum Wage Rates Across Canada." Manitoba Labour and Immigration.
  25. ^ "[4]." Ontario's Minimum Wage Rises Tomorrow.
  26. ^ McCracken, D.L. "Revenue Canada to Tax Wait Staff's Tips." HalifaxLive.com. 2005-05-23.
  27. ^ a b Karp, Gregory. (November 19, 2006). "Spending Smart: Taking the tangle out of tipping." Chicago Tribune Web Edition. Retrieved on 2007-09-17.
  28. ^ a b "Tipping Guides: United States." Fodor's (website.) Retrieved 8 July 2007.
  29. ^ "The tipping point: Will service charges replace voluntary gratuities?", USA Today. 2005-08-25.
  30. ^ "[http://ask.yahoo.com/20030709.html The Arizona Republic, 6-16-2004.
  31. ^ "Tip Pools." Legal Aid Society.
  32. ^ http://www.palmbeachpost.com/accent/content/accent/browning/9.html
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