If the salon owner is also your stylist, then yes, you should tip her or him the same as your would a stylist who is not an owner of the salon. In the "old days" one didn't tip the stylist if he/she owned the salon, but times have changed and it's now protocol to tip.
These days a salon owner has a lot of overhead costs and has to pay a staff a salary and sometimes benefits as well. Salon owners are providing the same services as the stylists in their employ, so a customer should expect to tip as they would a stylist at the salon.
How much to tip? Tip your stylist as you would a server in a restaurant. Excellent service requires 20 percent, good service about 15 percent. What about all those assistants? Subtract from the tip about $5 for the person who washes your hair and another $5-$10 for the person who dried it. Facials, manicures and makeup applications are usually considered a separate service and it's protocol to tip 15-20 percent separately.
