The minimum wage currently is $5.85/hour. But, effective, 7/24/08, the minimum wage will be increased to $6.55/hour. I believe the minimum wage for a waitress cannot be lower than the state's minimum wage. But, another thing is that tips also have to be reported as part of your taxable earnings.
The federal minimum rate is 6.55 but this is not just for waitresses. It is the same for everybody. It can, however, vary by state but I don't believe any state can make it lower than the federal rate. A waitress does not have to make 6.55 per hour. Their rate of pay is usually lower, and this is because they receive tips.
$2.35 per hour plus tips and you are taxed on both!
2.13 per hour plus tips. May be higher to suit State laws.
2.13 per hour plus tips. May be higher to suit State laws.
I was a server for many years and I never received a paycheck, it all went toward taxes. Any decent server working in a decent restaurant should have no problem surpassing minimum wage and makes a pretty good living.