My question is in PA if you are a bartender and make say $8.00 or more an hour plus tips, do you still have to claim tips.? My friend told me where he works his accountant told them since they make "at least minimum wage" they do not have to claim their tips. Is this true??? Another friend that bartends told me where they work they are taxed 8% of what is taken in and then divided amongst bartenders which seems unfair also. Example if you have 3 bartenders working and the club takes in $1000 for the day. 8% of $1000 is 80.00 divided by 3 bartenders is about $26.20 (in tips) a person. The problem is if the first bartender works 3-7 and has two customers and makes $5.00 in tips and the other 2 bartenders work 7 - Close and make the other $75.00 in tips, isn't it is unfair for the person who only had 2 customers who made $5.00 to be taxed like the other two who made $37.50 a piece? I am considering bartending but I don't know the laws very well and what you do or don't have to claim.

Yes you do. And both you and the employer could possibly be held liable for unreported income and unpaid taxes if you do not. Your hourly rate is irrelevant. The accountant is incorrect.

Relative to the 8%, I think I know where the employer is coming from and it has to do with allocated tips. Here is a good pamphlet from the IRS regarding tips.
http://www.irs.gov/pub/irs-pdf/p1872.pdf