I'm curious as to how many of you offer discounts for clients that have multiple accounts. First website is regular price with any additional sites getting a discount. How many of you offer this, and what type of discount do you offer?

Yes i do, if they have 1 account i offer them 15% of any other plan they want!

If you open a reseller account on a virtual host than you usually will get a discount over buying many accounts.

Used to do this before I could offer reseller packages.
Discounts for additional domains were based on the idea that support needs would not rise as the customer already knew how everything worked.

It was a way to compete with hosts that DID offer reseller packages.
Unless you get a mega discount though a reseller package is usually a more economical solution if you have multiple sites.