Are you surprised he took it? I've heard you don't have to tip an owner, but I certainly wouldn't expect them to turn one down.
I went to a very small salon for years. It was basically just the 2 owners that cut hair. I always tipped. But I loved her and she always cut my hair well and was really nice. I was pleased with the service so I tipped. Plus, since they were a small place, the cost of the cut was on the low end to begin with so I didn't mind adding in a tip.
Personally, I'd tip an owner if I felt like they deserved it. If you didn't like his attitude and weren't happy with the cut, I wouldn't have tipped much. I probably would have still tipped if I liked the cut but was annoyed with attitude...but I wouldn't go back to him.
As for the shampoo person, I never understand that one. I've only had a seperate person when I've gotten highlights. I just give one tip at the front desk when I pay.