I don't think Sam has tax on food. They do have a 5% turn over tax but the is not to be paid by the customer its a business tax, As for as we are concrete the SC is the Tip, all of the business expenses should be in the price of the meal. I fair restaurant will give all of the tip to the server , sometimes they share a small amount of the tip with the kitchen staff. I would hate to be in the restaurant business on SXM. Just to many problems and the risks are too big and margins to small.