The reason for not tipping the owner is that the owner sets the prices and keeps the entire amount you pay. So they should set the price at what they feel it is worth/what they need to earn. An employee doesn't set the prices, nor do they keep the entire amount you pay.Not sure how tipping has anything to do with who owns the business. Seems you tip the person providing the service.
I am rarely in this situation, but I do not tip an owner who is providing the service. American tipping culture is out of control, in my opinion.