In Washington (everywhere is different) a service fee is taxed as income to the restaurant. A restaurant is not taxed on tips. It’s better for the restaurant to not do a service fee (less taxes) than tips

If a Washington restaurant is charging a service fee, it has to be posted. The verbiage has to say how it’s being used/if the restaurant is taking any portion

I don’t think I’ve ever heard anyone call the Aurora Bridge the George Washington Memorial Bridge