Its risky to drill a full tank, but possible. You probably don't want to do it at like, 11:00 on a saturday, because if you break it, there aren't any options until the following day.
OR on New Year's Day
Since it is only 30 gallons, I'd suggest just draining, drilling, and refillling.
I would definately drain the water to 1/2 or 1/3 height. But I would not remove the fish, rocks, etc..
I've drilled quite a few tanks now, and the biggest issue with the smaller tanks is less glass. Its thin, and you can break it much more easily than a larger tank.
Right.