What would you like to ask?How do taxes work when youre a server?

Im thinking about becoming a server for a restaurant that pays 2.13/hr plus tips. Do your tips get taxed and how much do they take from you? Is there a way to find out? My sister was a server a couple of years ago and I remember her having to pay $300 back. Do you need to keep a record of all the tips you have earned so that you can report it to find out how much you get back or owe? I have no idea how this works and any info would be helpful.