1. Tipping is Not Optional in a Business Setting
I repeat: In a business setting, tipping is not optional. Consider tipping mandatory when it comes to business entertaining expenses.
It is considered customary to tip for sit-down service (waiters and waitresses), restroom attendants, valet parking attendants, food delivery drivers, and in some cases, buffet attendants. Even if service was poor, if you are picking up the tab for a business meeting, always leave at least some tip for all these services.
Tip jars are not considered customary so use your discretion.
2. Tip An Appropriate Amount
When entertaining a business client, it is important to tip an amount appropriate to the level and type of service. Tipping too much without merit is an insincere gesture that is not likely to impress your client. Over tipping is an emotional decision to a business transaction. In a private setting that is fine; in a business setting all your meal transactions should reflect business.Not tipping enough (or worse, not tipping at all) is cheap. If the service was good, tip well. If the service was bad, adjust the tip but not so much that the tip itself is insulting. For example, the old "leave one penny" on the table as a statement about poor service is inappropriate.
3. Be Discreet
Although the person you are dining with is likely paying attention to how you tip, do not make it obvious. When it comes to tipping be discreet.Counting out tip bills in front of your client in an obvious way is not appropriate. Neither is asking your client for their opinion about the tip which can indicate you are indecisive. You are picking up the tab, tipping is your decision and responsibility - leave the client out!

