Buffet Style Restaurants
Waiter / Waitress 5% to 10% of the total bill is suggested. This depends heavily on exactly how much work is done by the waitstaff. In some restaurants, the waitstaff does very little. Usually is simply bringing fresh linen and/or utensils. In some other restaurants, the staff brings drinks, and some orders from the kitchen directly.
Restaurant Tips
Waitstaff - The source of many e-mails, this section is the most controversial on the site. Especially the 'waiter / waitress entry. My opinion is: tip your waiter / waitress. But this is not to say that it should be ever considered 'required'. Recently, most wait staff have lost sight of the fact that a tip is a gratuity and NOT a must. It is also a fact that in a lot of places, wait staff are underpaid (usually less than minimum wage) and must share tips with busboys, aides, etc. What I mean by 4 star restaurant is any restaurant that by default gives extraordinary service. Large parties are any parties over 6 people.
Maitre'd - A good maitre'd can make your dining experience extraordinary. However, they can also make it a pretty bad one. They can definitely make it better on successive visits by greeting you by name, sitting you at your favorite spot, making sure you have good service, the list goes on and on. It is my suggestion that you tip the maitre'd well, and usually as you are about to get seated. Never after you're seated or else you loose the effect on the first visit. As you sit down is also good. Any restaurant that has a maitre'd is 'usually' a good one, so go ahead and splurge.
The Tip calculation should be based on the PRE-TAX ammount. Also, tips involving liquor should follow the following guidelines:
If one bottle of wine was ordered, then it is usually okay to include it's cost into the tip calculation.
If there is a lot of wine ordered or if the price of a single wine bottle is above $10, I think it's cost should NOT be included in the final tip calculation.
Restaurant
waiter or waitress 15% of bill. 20% If it is a 4 star + restaurant or for large parties.
headwaiter / maitre d' $20 - $100 or more depending on the occassion, the restaurant, your frequency, and of course, whether you like to be taken good care of or not
owner none
wine steward 15% of wine bill
bartender 10-15% of bar bill
busboy none
servers at counter 15% of bill
coat check attendant $1 for one or two coats
rest room attendant 50 cents to $1
car park attendant $1