My grandfather used to tell me it was not appropriate to tip the owner. But, I think that has been lost in more recent years. A friend of mine owns two restaurants and does well for himself financially. However, he often plays waiter because the tips supplement his income well

Most people don't know who is the owner, so it is hard to know if you need to tip or not. I can't think of a time when I have neglected to tip because I knew it was the owner serving me ... just because that seems rare. When my friend serves me, I tip only out of guilt, not because I think he deserves a supplement to his income for being a proprietor.

To get a little off subject, I personally do not believe in tipping at all. Some people in well tipped service positions are making much more then skilled professionals. This situation is not good for society or the economy IMHO. We need the financial incentive in place for people to become more productive members of society.

Tips (To Insure Prompt Service) used to be given before service was rendered, I believe it was to obtain service above and beyond what can be expected. I want to know how something productive like paying for extra service has become an expected payment even when service is poor.