I can see it from both sides, but really this big of a deal over less than $20?!

And how can they call it a mandatory gratuity. Isn't the definition of gratuity, something given voluntarily?

Actually, beer in moderation, is good for you.

Well this is really a simplistic approach, but it does not seem to factor population, population density and per student spending.

For instance, the "top" schools besides CA are found here:

http://www.psk12.com/rating/USthreeRsphp/STATE_US_level_Elementary_CountyID_0.html

And...

http://www.psk12.com/rating/USthreeRsphp/STATE_US_level_Middle_CountyID_0.html

And if you look at what each state spends per pupil, found here:
http://www.epodunk.com/top10/per_pupil/index.html

You do see a general trend, there is exceptions no doubt. But the states that spend more on students seem to produce better students. This is just using that tax money wisely.