ORIGINAL: Bob H in NH
Comparing it to a waiter/waitress is not fair, the wages these folks get is legally below minimum wage because of the tips.
I know its not quite the same. I was merely commenting on bigred's treatment of waitresses as well.
Also, you must remember that most guides get paid with 1099 income as opposed to a w-2--that means they have to pay out 15+% in fica taxes--which is additionally tough when making that amount of money. of course they also get to write off their expenses, but having those expenses hurts them worse then the deductions help.