Vrenn
people that make tips work in a hospitality industry, mostly waiters not even making state rates so they rely on that extra money by being a great host for a great experience.
As for overtime, imagine a blue collar working over his shift to fix a vital issue, that takes away from him or her family and their free time, why should they pay a tax on that because most likely this overtime puts them into a higher tax bracket and they get screwed again
I know this personally, I have many union family members who are demanded to work over their shift because of some crisis that has to be fixed now
Imagine working over, by the time you get home you have 4 hours for family, eat etc and then off to bed to go back to work