Technically, it is not considered proper etiquette to tip the owner of a business. Instead, the tip should go to the employees. If you frequent a business often, it's a nice gesture to tip generously in order to show your appreciation for services rendered, and to ensure great service in the future
If you are the owner of a business as well as an employee, it is best not to expect a tip. Accept the tip if the customer insists, so as not to be insulting. If you run a small business and are the only employee, make sure that customers do not feel as though they have to leave a tip.