I am not sure what the laws are in FL, but in WI you have to claim you tips to the government and if you don't you better hope you never get audited.
It has been awhile, but the last time I did payroll for servers (three years ago) this is the way that it worked and I am pretty sure that this is fairly universal--
1) servers make a wage that is often less than the set federal minimum, and always less than their "goal" wage-- so it could be $2.15 or it could be $5.00 or even $7.00, but the idea is that the wage paid for just being there is less than their actual compensation is intended to be.
2) In Florida, as of 2006, employers of Tipped employees such as servers may count tips received as part of the hourly wage, but tipped employees must be paid a direct wage in an amount equal to the state minimum wage of $6.40 minus $3.02 (called the tip credit). The bottom line is that tipped employees must be paid a direct hourly wage of at least $3.38 starting January 1, 2006.
3) In order to make sure that employees are making the minimum wage, employers of tipped employees must have the servers report their tips.
4) In lieu of actually counting/ reporting the actual tips, many employers have a practice of assuming that the servers will make a certain percentage of sales in tips, and so what gets reported for payroll purposes (for both employee and employer taxes as well as minimum wage compliance) is a percentage of sales. I think that generally, states establish accetpable guidelines for what percentage of sales should be reported; I couldn't find anything concrete on FL but I know that in VA, employers can get away with requiring 8% of sales to be reported as tips and if "charged tips" which the employer has direct reporting knowledge of come to 8% or MORE of sales, then that is the number used to determine if, during that shift, the employee made minimum wage AND how much should be paid in payroll taxes, federal and state withholding, FICA, etc. In some places there is not an established threshold like 8%, and so states and/ or the Department of Labor have gone after employers and looked at their books to see if in fact they could justify claiming such a small percentage of sales. Sometimes the state/ DOL is motivated by a Fair Labor Standards Act claim (servers saying that they are not making minimum wage) but more often the state is going after employers paying too little payroll taxes (and, by extension, employees are paying too little, as well.) That was a hot topic in payroll accounting a few years ago and right about that time we stopped relying on tips for compensation of employees, so I might not be 100% up to speed-- but that is the basics.
SO: a server, by these practices, could quite possibly get by for years with unclaimed income, because they are claiming the amount of tips considered acceptable (8-10% of sales) but are actually earning more (15-20% of their sales.) Most do. AGAIN: some places did crack down on this practice, and I can't determine how strict FL is, but in VA if you were a server working all tables with automatically included 18% tips, and got those tips disbursed to you thru regular payroll, you would end up taking home less money than if you worked for all cash tips and got to claim 8% of sales.
So, the point is that the Disney servers are probably motivated on some level by the fact that they are making less money in reality (might be more on paper, though) and so they would rather take their chances on cash tips therefore they wanted to negotiate with Disney to stop including the tips in the DDP.