Should tips in the service industry be taxed

If they are genuine gratuities, then no. If they are 15% added de facto to each bill to subsidise low wages, then yes. Otherwise some bright spark is going to come up with the idea of charging food at cost and everything else as a "tip" to avoid tax.

Should people be given something described as a gratuity simply for doing what you have already paid for them to do?

If it’s for exceptional service then no tax

If it’s an expected additional cost then why should it not be taxed?

You didn't ask a couple of key questions though. Could he actually do that? Why wasn't it in the initial tax plan? You know, the one where "regular people" will lose their cuts while the richest won't.
It won't happen. This is just another in a long of pandering to those who lap it up as if it were real.

In a cashless society. Gunna be hard.
Easier when you could just put tips in a jar or something..

I don't know. They are income.