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Waiters are the main ones. It is all quite open and in some restaurants they include suggested tips on the bill for you. A couple of times we even asked them to work it out. In some places (hotel restaurants especially!) it will be itemised on your bill. The percentage is 15-18%, sometimes if services was less than exemplary we only did 10%.
We usually didn't tip apart from wait staff, you will have porters try to carry your bags in hotels, we just ignored them!
One other time we tipped was when I went on a bus tour up to Muir Woods near San Francisco. The tour driver was excellent so lobbed him a tip of $20!
Malcolm
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