But again, it's not that simple, because everyone coming into your coffee shop is going to be expecting to have to tip, so you need to properly manage those exp

But again, it's not that simple, because everyone coming into your coffee shop is going to be expecting to have to tip, so you need to properly manage those expectations. How the owner is planning to do that, and the results of those efforts, is interesting. Edit: and while per the other replies many people don't claim (all of) their cash tips, you are supposed to claim them as income.