I would say yes they ought to pay tithing on it, so that they have opportunity to learn the concept of tithing first hand, and gain a testimony of it. Do they "have" to? Probably not, since as you said, you've already paid tithing on it.
My parents never gave me an allowance, but they did help me learn financial concepts with birthday/Christmas money. Ten percent to tithing, 50% to savings, and the rest to spending. I will probably do the same with my children, so that they can learn what they need to, even though personally I don't necessarily consider gifts as tithe-able.
For such a black and white issue, tithing sure has a lot of gray.
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If evolution really works, how come mothers only have two hands? -- Milton Berle
Now the trouble about trying to make yourself stupider than you really are is that you very often succeed. -- C.S. Lewis
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