I found this useful article on Zagat's website which should act as a great guide to tipping. To keep it simple you should A. Tip before the tax.
B. Always leave a tip, unless service is absolutely horrible. Tips are usually split between the servers, food runners, busser, bartender etc... it's not really fair to penalize all of them if the waiter mixes something up. C. Tip more for meals then beverages, and consider tipping your barista. At a restaurant it is pretty much just proper courtesy to tip between 18-20%, on drinks it's fine to leave $1 a drink or about 10%. A friend of mine (yes she served in restaurants for a short while) once told me that bad tippers were bad in bed. Not sure it this is true but it's something to think about. Stick to these three guidelines and you should do just fine. Do you have any tipping advice or queries?
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Thanks for your two cents. I love change!