Question for you college folks in the restaurant industry

[texas*princess]

Here's the deal:

I'm applying for a summer job at a nearby restaurant tomorrow. They are hiring for all positions, and I don't know if I want to go for server or hostess?

Does anyone know the pros/cons of either?

If you're a server and make a lot of $$ in tips, do you have to report that to the IRS when paying taxes?

Thank you sooooo much!