Barry, I'm what's considered a good tipper, but I share your sentiments. Things would be better if the price on the menu was the price you paid and yes, the only beneficiary is the owner of the restaurant. When you eat a a nicer place, the waiters are paying out the bartender, the busboys, the maitre d and the hostess out of their tips, while the restaurant owner doesn't pay a living wage. Yes, the customer pays it all, or at least the responsible ones do but the owner gets off scot-free on the accounting and associated taxes as do, to a certain extent, the servers.