Keep in mind that depending on the tow company, their employee policy may bar them from accepting a tip at all. If a tow truck driver refuses your tip, it’s likely because it’s in their contract.
If they do something above and beyond, like give you a ride home, it’s polite to shoot them some cash. Or, maybe you have an expensive car, and you’ve asked your driver to be extra careful.
If your tow truck driver takes a long time, they may call and update you on their ETA. If they do, it’s nice to give them some cash, since they aren’t obligated to keep you updated.
A tow will typically cost between $75 and $150, depending on how far you’re going.