Spinoff to taxing gratuity... What does a Reception Hall get out of US paying MORE tax!?!?!

I understand that RH's get away with getting us to pay tax on gratuity by calling it a 'service charge'...

but what does the reception hall get out of US having to PAY MORE TAX??? They don't get that money anyway?!? Or somehow DO THEY???

I'm just sick of my place sneakily figuring out how to get more $$ out of us any way possible... (but I still love my location)

I am not paying tax on the gratuity.

Perhaps, their employees do not get the tip