Unless you are in a large group or otherwise stated on a menu, gratuity is technically an option. As a general rule it tends to be in the 15% to 20% range at full service, maybe a little lower at a buffet where all the server does is bring/refill drinks and clear used dishes.
At Disney World, for example, a gratuity of 15% to 18%, depending on the restaurant, is added automatically if the group is eight or more people. Any prepaid meals, such as the dining plan or specials such as the CandleLight Processional, have gratuity included.
The basic Sales Tax rate in Florida is 6.0% and is on most goods and services. The counties have an option, by vote of their residents, to add a surtax of 0.5%, 1.0% or 1.5% to the state rate.
Orange County, which is most of WDW has a surtax of 0.5%, so purchases (including meals) are taxed at 6.5%.
Osceola County, which has the All-Stars Resorts and Wide World of Sports in it, has a 1.0% surtax so purchases at those locations are subject to a 7.0% tax.
In addition, counties are allowed to have a tax on transient lodging. In Orange it is 5.0%, so the room tax at almost all of WDW is 11.5%. In Osceola it is 6.0%, so the room tax at the All-Stars Resorts is 13.0%.
Mike (CPA Retired)