being enamored a time or two in recent past i've found myself offering and giving some small gifts... not too small but not a bmw either... lol
how often do you gift a provider?

When I’ve been seeing a girl regularly for at least a few months and several visits, I will gift on her birthday and at Christmas.  If it’s a working girl I’m in a real life relationship with, I will also gift on Valentine’s Day.  

i'm not sure what i'd do if a lady offered me a gift... gonna have to reach out to someone soon...

There have been quite a few discussions on the boards about gifts being re-gifted, even to the next client!  A box of chocolates can get shared with co-workers in the apartment or left in the hotel for room service or simply given to the next visitor to take away.  
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Jewelry can't be spent ... until it is brought back to a jewelry store and turned in for a refund (name of the jewelry store or chain is usually on the box).
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Clothing that doesn't fit or isn't wanted (Ugly Xmas Sweater) gets left behind or given to Goodwill or the Salvation Army. Flowers? Trash can. Whether local or touring but using a hotel room, what is she supposed to do with flowers? Leave behind her Louboutins and make-up kit and pack the flowers instead?  
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Or maybe you're thinking of a custom T-shirt, trophy, or coffee mug printed with "Best Provider In The World!"  
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Keep in mind that gifts have to be portable (no flowers) and something she can use, regift, or monetize. That will get your point across and she will be appreciative ... even if she doesn't keep it as a memento of you and her time with you.

Most of the time, I go right to a spa or massage place I like near me or another town. Get a gift certificate for that place, but if that is too much, most spas have all these little gifts, like hand made soaps or body products. One time she was next to me when I was looking at them and thought I was buying the products for myself. I had the products sent to my room and gave them to her...she was so surprised.  The guy at the spa knew I was buying the products for her, and could not believe I pulled it off.

They don't want to compromise the customers discretion by gifting something he can't explain to his friends, family  or wife.   To circumvent this problem, I have met several providers that gift their customers something of a business nature, like a leather credit card or business card holder, a nice pen, or a unique letter opener, etc..  They can tell their wife or any others who are curious that it was from an associate, a vendor or a client.

Because I'm a total visual freak, I like to give the ladies something to wear for me after they do the usual bathroom change over. I know what I like, what turns me on. And it's usually well received and appreciated.
Everyone is happy

It's always been my understanding that the business gives the gifts to its clientele to thank them for their patronage.  

and then when I know the person well (In other words, a long term keeper) I might  bring a gift for their birthday, or a holiday like Christmas or Valentine's Day.

or someone I want to make a regular.
Christmas season, her birthday month, she just moved into a new place, I just haven't seen her lately.

I usually check the escorts website and will give her something off her gift list in the first visit. It’s a nice icebreaker. I will also give a gift card if I ask an escort to vouch for me.

her pussy for 30 minutes, she will at least give you a blowjob, but if you're really good at it, she'll give you a blowjob and a re-gifted box of candy.  Its a win-win.  

It is interesting, I would say 1/4th of my clients give gifts for me and I would think that with women it does not happen that often but it does. I never expect them but always highly appreciate them. Small gifts many times can be more meaningful than a "BMW" as you said, plus I already have one of those