The clock should start when the official chops in time. That means when the official with raised hand drops his hand. This should coincide with the ball being touched by a player inbounds.
On reporting technicals it is just like reporting any other foul. Report team color, number and foul. You see a lot of officials really wind up to call the T in an angry demonstrative manner. If you're even tempered and consistent about your T's as well as your other fouls it makes for being a better official.
Jeremy, why not become an official? If you're a big fan, officiating is a great way have fun with the game and get a little cash to boot. Plus, it's better than having seats in the front row.
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