This is entirely dependent upon the establishment in question. In NYC, it's quite common for bars that have multiple tenders behind the bar to split their tips

This is entirely dependent upon the establishment in question. In NYC, it's quite common for bars that have multiple tenders behind the bar to split their tips during hours they work together. Further, many restaurants also give BoH a portion of the tips gathered by FoH. Avoiding taxes by collecting cash tips is also a common practice, though that does end up requiring one to collect cash - sometimes on the order of $10^5 and keeping it in ones apartment, since you can't put it in a bank account and not be taxed on it eventually.