I waited at Red Lobster for almost 2 years when I was in college. The per hour rate avg’d about $25-$30/hour including the $4.75/hour they have to pay you. Of that I only claimed 10% on my taxes. It was a great job but one of those jobs you don’t have any pride in.
We had an average of three tables at one time, with each table tipping between $7-$10. SOME nights I would get a large party and walk away with $300 plus. Cash. For money in your pocket, same day, waiting is a good job. Just be ready to put up with some of the craziest shit you have ever seen in your life.
Oh, and being a waiter gets you laid btw. Believe it or not. I made it through 3 of the girls that I worked with before I quit. Good times.