Good to have a questioning mind, even if the math isn’t perfect. Also, shouldn’t the percentage be applied to the pre-tax amount?

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There’s no hard and fast rules on pre or post tax amounts. I will say that if you’re going off the subtotal, do at least 20%. If off the after tax amount, do at least 15%.

For the record, as a former restaurant front and back of the house worker, I am against tipping. It actively interferes with the customer experience. Restaurants are a luxury and the prices should be baked in. It is disingenuous to list one price when the real price is 15-25% higher depending on how one tips. I would be heavily in favor of a law where any business that leverages tipping as a contributing factor to their resources’ compensation must list their menu prices to reflect that. Until they do that, their menu prices are a false advertisement.

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And I would be fine with that

Generally pre-tax in the US.

The resturaunt is trying to be slick.

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What I meant by "wrong math" is that the percentage they calculated is wrong. But right, maybe there was a gift certificate or discount and they included gratuity on the full non-discounted amount. That unlikely scenario would be the only non-fraud explanation. (Although, why would the restaurant care to increase a server's tip?)

Writing this on the receipt is obnoxious.

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You’re right, but it’s still not obnoxious if you’re getting robbed by the establishment.

Doesn’t matter, I always give 0% tip

*maths

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