Do you tip the provider?  Is that common?

Indies get 100% of their pay usually(less any booker fees).  Agency girls get around 60% of you donation.

The old rule of tipping is you don't tip the owner, bur DO tip the employee.

Yes, I do tip the provider, both indies and agency.

Such as extra service by the indie or extra time.
I had a recent session where I stayed an extra half hour at her welcoming.  
I always tip the agency/AMP providers, but only if their performance and attitude are up to my standards, which is 90% of the time.

I also like to bring a gift. It helps get me in the mood and sets a nice tone.

But that's just me.

There are exceptions, such as poor or rushed service.

times when I offered a tip, mostly I bring a gift if visiting a lady at her incall.

A jar candle set and a VS gift card.  Girls love candles and Victoria's Secret.

Swim

When you say you bring a gift, what kind of gift are we talking?  Wine, chocolates, flowers (although the last seems silly)  I mean these are all things I would potentially get my girlfriend but what is an acceptable gift that is not extra $$ ?

flowers are great and a girl can never have too many candles or too much lingerie

I usually enjoy presenting some form of an extra token.

I met a new provider last week and brought her flowers (orange roses).

I had never done this for any previous provider.

Maybe it was just her style, maybe I was just lucky, but I received more kisses in that session than I might if you add together any other group of my six first-time encounters with providers.