Your best place to tap 12V is at the fuse box on the battery side, not the accessory side. I don't recommend tapping the lighter circuit directly at the lighter, although it can be done if you fuse the connection. It's just easier and more sensible to tap the fuse block and add an inline fuse for your neons.
Also, I don't recommend the ghetto method for tapping the fusebox of just shoving the wire in behind the fuse. That's a cheap way out and potentially disasterous if something shorts out. Spend the extra time to actually tap and secure the wiring. You can get a small tapit connector that plugs into the fuse socket and provides a connection point out.
I've got my neons under the seats. They look OK, but my amp is under the passenger seat so it blocks some of the light.
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