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Liquor costs should be around 17-20%, beer 22-25%, and wine 35-50%. Liquor is by far the most profitable, especially for "well" or "rail" drinks. Wine is tricky as the more expensive the bottle is wholesale, the less you can mark it up. Example: Hess Select; wholesale 10.00 on the menu at 25.00 vs. Leonetti Cabernet; wholesale 75.00, on the menu for 125.00. If you're camping and drinking wine, tip on the check including the wine at full price, especially if the waitron has recommended a great bottle (many people will tip on only 25.00 or so of the wine because it takes the same effort to open an expensive bottle as a cheap one). For taxes, your waitron is responsible for a percentage of total sales, which don't discriminate between food or beverage. This is really only a concern at high-end restaurants that have those expensive bottles. At Perkins... not so much.
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"God made man, but he used the monkey to do it." DEVO
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