The average wage for a waiter will vary depending on the location they are employed in. This means the type of restaurant as well as the state or city they work in. They are also not required to make the normal minimum wage because they are expected to supplement their wage with tips. For states that use the tip amount as a credit towards the salary of their waiters the average hourly wage is around $2-$3.
Waiters and waitresses make half of the minimum wage. It is assumed that they will be tipped, so they are taxed not only on their wages, but on 8% (lower than the average tip, since so many cheapsters do not tip) of their total sales.