I agree with @David Dorward, the tag line should be in the p tag.
Your example (wrapping header elements with a div ) is quite acceptable, although I would like to take a little care: be careful that you are not used to wrapping everything in div tags. For instance:
<div class="content"> <div class="list"> <ul> <li>something</li> <li>something</li> <li>something</li> </ul> </div> </div>
Since the ul tag is already a block element, the above markup would be better:
<div class="content"> <ul class="list"> <li>something</li> <li>something</li> <li>something</li> </ul> </div>
And then just draw ul to look like a div .
Regarding the display of the logo as an image:
If your logo is based on text or has text in it, you would be better off doing the following:
HTML
<div id="header"> <h1 class="logo">My Logo Text - My Website Tagline</h1> </div>
CSS
.logo { text-indent:-9999px;background-image:url(thelogo.jpg) no-repeat;}
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