All cars come from the factory with tow points, they are used for shipping the vehicle and for use by tow trucks. Common ones I've seen are holes in the frame or small d-rings, some trucks and SUVs come with tow hooks or shackles.
As for the strap, just make sure you get a strap rated many times higher than the weight of your vehicle. When you are stuck in a ditch and someone yanks you out, the shock force on the strap can be much greater than the weight of either vehicle. Personally I'd shoot for a break strength of at least 15,000lbs. Also, be careful if you buy a strap with hooks on it. If the strap is tensioned and a hook slips off, the strap will launch the hook with surprising force. In my Jeep club, we flat out refuse to use a strap with hooks on it. However, for a hook less strap to work, both vehicles need to have popper recovery points, something not commonly found on most vehicles. On the street hooks are probably a necessary evil though, so just be careful.
Just my $0.02
Rio
A rigging guy that used to work for my father (commercial construction) always taught us that if you have to use hooked strap or chain to make sure the closed side of the hook is facing down towards the ground (therefore the open side is facing up). That way if the chain/strap breaks it should fly towards the ground instead of up in the air. I've only ever had one hook break (pulling a van out of mud) and it did exactly what he said, flew towards the ground. I don't know if that is standard practice, but it is worth mentioning.
Also, don't use the hitch ball as a place to attach a strap. I've heard of them breaking, sending the steel ball flying with quite a bit of force.
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