What’s for Dinner?The Art of Dining Etiquette

1. How much is tax for dining out?

2. How does a coupon or gift card work?

3. How much should I tip?

4. What is an automatic gratuity?

5. Percent versus Dollars, which is better?

Highly Effective Questions

Items State Tax Rate Local Tax Rate

Most tangible goods, room and cottage rentals, laundry and dry cleaning services, mixed beverages

5.5% 2.25%

Telecommunications services, spirituous liquor, cable and satellite television

7% Exempt

Food for home preparation Exempt 2%

North Carolina Department of Commerce

http://www.nccommerce.com/en/BusinessServices/LocateYourBusiness/WhyNC/Taxes/

That will be 20 to 30 minutes.

Table for Two…..Please.

Dining Etiquetehttp://whatscookingamerica.net/Menu/DiningEtiquetteGuide.htm

1. Sum up all food and beverage

2. Subtract any Gift Cards/Certificates

3. Multiply by the Tax Rate * Change Percent to Decimal

4. Add the Sales Tax

5. Multiply the Tipping Percent to the Sum of all food and beverage * Change Percent to Decimal

The Process

Exemplar: The Melt

Food and Beverage(1) Melt Pierogi $5.50

(2) Stewart’s Root Beer ($2.50 each) $5.00

(1) The Melt Challenge 13 types of cheese, fries, and slaw. $22.00

(1) Fried Twinkies $4.50

Sum of all food and beverage $37.00

Gift Card

Subtract $10.00 Gift Card from sum of food and beverage. $27.00

Sales Tax

Sales Tax is 7.75% so we Multiply $27.00 by 0.0775 $2.09

Add the food and beverage and the sales tax $29.09

Gratuity

Service was good so we tip 15% The bill was about $30 dollars so multiply $30.00 by .15 $4.50

Food and Tax $29.09 + Tip $4.50__

= $33.59

 Roman Abramovich’s $47,000 Lunch At

Nello’s [Yeah … ItHappened] Posted by foodiebuddha on November 14, 2009

Economic downturn?  Apparently not.  Case in point: Russian oil magnate Roman Abramovich, who is an economy unto himself, decided that lunch at the famed Nello’s Restaurant in New York’s Upper East Side would be a good time to spend more than most people make in a year.

  Rumor has it that on top of the $7,328.00 included tip, Abramovich dropped an additional 5G for his servers.  Pretty cool to think that you could start a college fund simply by waiting a table during the lunch rush.

What percent did he tip?

Is 25$ deducted before or after taxes? Which is better?

Calculate both ways with the Melt and compare the results.

What if the discount on a gift card was 10%. How would you calculate the amount? Is this better than a $10 discount? Use the Melt bill for your comparison.

If you are dining with a party of 6 or more, many restaurants will require a 18% gratuity. For a $207.23 bill, what is the amount of gratuity that will be added to this?

Critical Thinking

Download Menu’s from a variety of restaurants.

Group students just like a restaurant. Unlimited or restricted funds. Can you eat for $40 a day. Change sales tax, tipping percents, and gift

card amounts. Have students demonstrate. Model all the different types of questions

through the process.

Let’s go out to eat!