Good question, I do such things because 1) web design is full of con artists 2) there is no money in restaurants, it is a horrible sector to be. I want as much of the business expenses on my plate. 3) I want a simple snappy website with a phone number, what time they are open and the menu. 4) I can do this in less than 10 minutes. 5) I love to code specially if the project isn't complicated. 6) It is hilarious to look at once every 3rd month. Some leave it in sterile perfection, some turn it into a geocities/myspace page, some go crazy with youtube videos. 7) I've never seen downtime, no one ever calls.

> Should their accountant work for free also?

If they did, do you think they get good service? Would they be allowed to pay for their food/drinks?

> And their waiters and kitchen staff?

Thats hard work man. Shit pay too usually. Ill fill it under almost free.