It is such a charade. I don't know who in the world signs those books...we've never signed one, but there are signatures on it. Back in the '80s, when I just was getting legal to drink, I remember there always being cover charges ("membership fees"), too. I'm sure the state taxed those cover charges--but I think just to be like the restaurant in the next town over, some restaurants built the "fee" into their cost of business, and it be came common practice.
But what a charade! ah don't get me started on the small mindedness of my little town, which will likely rally the churchgoers to defeat the wet proposition if it ever gets on the ballot.
Karen