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[url=https://www.boe.ca.gov/formspubs/pub115/]https://www.boe.ca.gov/formspubs/pub115/[/url]
Board of Equalization - State of California
Publication 115, Tips, Gratuities, and Service Charges

A tip, gratuity, or service charge is optional and not included in taxable gross receipts when:[list=1]
The restaurant check is presented with the “tip” area blank so your customer may voluntarily write in an amount, or
The restaurant check is presented to your customer with tip suggestions and the “tip” area is blank so your customers may voluntarily write in an amount if they wish to do so.

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Guest Check

[tr=transparent][td=50%]Food Item A[td=50%] $9.95
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[tr=transparent][td=2,1]*Suggested tips: 15%=$2.06; 18%=$2.47; 20%=$2.74; other.

Beverage Item B	3.75
Subtotal	$13.70
8.25% sales tax	1.13
Subtotal	$14.83
Tip*	______
Total	______