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I can only speak from personal experience for FAMILY birthdays. Not sure about friends or acquaintances... I'm a hermit.
Our family goes out to eat for peoples birthdays all the time. Most of the time everyone except the bday person splits the bill. Honestly in our case it's more of a fight about WANTING to pay the bill vs not wanting to pay. There will usually be one person who wants to pay the whole thing and the rest of us have to fight them to take our money also.
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