I would believe that the best option would be to create a corresponding CSS file that contains a class for your div that includes your background-image setting. You can use this same format for your multiple themes.
You could also try to add it to the skins file by using <div runat="server" style="background-image:url(...)">, but I'm not sure if this will work.
Another option would be to use a Panel control in place of a div.
Christopher Reed
"The oxen are slow, but the earth is patient."