Perhaps that because people in Florida are notoriously bad tippers even the government has recognized this fact.
4.65 per hour is above the federal requirements for tipped employees (federal law it's $2.13 per hour). Many states (like WA and CA) don't have a "tipped wage".
It's important to note that "tipped wage" does NOT override minimum wage ($7.25 fed, $7.67 in FL). If the difference between the "tipped wage" and "minimum wage" is not met with reported tip income, the restaurant is required to make up the difference to the employee.
Tip reporting is a huge issue in restaurants, especially when it comes to cash tips. Many servers don't report their income, or don't report it truthfully. If it's a cash tip, they generally just stuff it in their pockets and let it be. The restaurants want servers to report all tips, as reporting is required for tax and wage compliance. So, basically, every server that shoves that $20 bill in their pocket and doesn't report it is, technically and legally, committing tax fraud.
That being said, no one is going to go after them. Restaurants try all sorts of tactics to get around the fact that servers don't report tips. They use tip pools, or "assumed credits". Tip pooling is something that servers tend to hate, at least the good ones. Basically, everyone puts into a pot, and at the end of the day the pot is evenly distributed. Sometimes this is limited to the wait staff alone, sometimes it's the whole restaurant. It varies. I find the latter tactic ("assuming credits") rather shady on the restaurant's part, but they get away with it...again, because the whole area is so gray that there is no political will to clamp down on it.
When it comes to "tipping" the cooks, even at the sous/line level, they generally make 2 - 3 times what the wait staff does in terms of base wage, though that changed after minimum wage went up a few years ago...now it's probably closer to 1.5 - 2 times.
Anyhow, I hope this was helpful.