Redwitch has brought up an interesting topic. I would like to see any documentation that the IRS assumes an 18% tip. Everything I have ever read gives a much lower number. IRS publication for 2013 gives an 8% tip rate as acceptable before any additional allocation is added to the servers' reported tips and even allows it to be as low as 2% with documentation to the IRS.
"You must allocate tips among employees who receive them if the total tips reported to you during any payroll period are less than 8% (or the approved lower rate) of this
establishment's gross receipts for that period.
Generally, the amount allocated is the difference between the total tips reported by employees and 8% (or the lower rate) of the gross receipts, other than nonallocable receipts.
Lower rate. You (or a majority of the employees) may request a lower rate (but not lower than 2%) by submitting a petition to:
Internal Revenue Service
National Tip Reporting Compliance"
It is also illegal for a restaurant to take the cost of a dine and dash from the server's pay. This is federal law so local rules wouldn't apply
After A Dine-And-Dash, Is It Legal For A Restaurant To Take Money From A Waiter’s Tips?
And Gracie, just for you.. a story about dine and dash happening too often in OHIO
Saddling Servers With Customers' Unpaid Tabs Is Illegal by Connie Schultz on Creators.com - A Syndicate Of Talent
I can't comment on other practices like crystal lite, or broken glasses although this information from the Department of Labor suggests that for minimum wage workers no such deduction would be legal
http://www.dol.gov/whd/regs/compliance/whdfs16.pdf
And a blog by a Florida lawyer on restaurant employee law
Florida Restaurant Law: Walkouts – Who Is Responsible For Paying The Check?
Of course what is legal or ethical versus the real world of working as a server might be different. This is a fire at will state with minimal employee protections. So while it may be illegal to "ask" the server to pay, the restaurant could legally fire you for no reason required at any time. I would love to know which local restaurants force their servers to pay for the dine and ditch fiends or for broken plates etc. It would likely alter my dining choices. Just as retail stores calculate the additional cost of shoplifters and breakage into their charges so I believe would a restaurant in their initial meal pricing.