Listing them as separate fees that you charge each customer is petty and
  deceptive.  If it is the cost of you doing business, raise your
hourly rate by $x an hour and stop harassing your customers.  If you
can't compete on price you better damn well be able to compete on
quality, not fudging the numbers.

A simple hourly rate that covers ALL costs is much simpler and goes
along way toward helping remove the stench of the stereotypical shyster
"used car salesman" that many repair shops, dealer service departments,
 and the same goes for the fees with the dealer sales groups.

Some dealership simply raised their shop rate to reflect the
extra cost of meeting ever increasing environmental regulations,
placed on them by the government.  Others have chosen to add
those costs as separate items on your bill, so buyers would
understand it is NOT the dealership making more money but the
cost of government mandates.  It costs money to dispose of tires,
batteries, solvents, antifreeze, paint and item like the rags and
containers used in relationship to those products that become
contaminated.  It also costs money to train employees in their
proper use and disposal and for the special equipment, required
by OSHA, used by those employees

I personally prefer that approach. When I was still in
manufacturing the federal laws that required us to meet emission
and safety standards that doubled the price of a small car, COULD
NOT by law be listed separately as federal required mandates on
the price label.  The opposite was true of gas guzzler tax.  The
manufactures could not simply raise the base price of a model so
effected. The tax by law had to be listed separately on the
sticker.  People should have the right to know what actions,
taking in their name by their government, are costing. There was
a time when the price of gasoline and the federal and state taxes
was listed separately on the pump to show the total listed on the
meter.  That too is no longer allowed so people do not know the
average state gasoline tax is .29C and the federal tax is .185C.
In some states they also pay a 6% or mare sales tax, as well,
included in the meter rate.  Simply put governments to not want
you to know that they earn more per gallon then the oil company
on the price you are paying for gasoline.  The state with the
most cars, which normally would crete greater competition amount
retail outlets to keep prices down, has the highest price for
gasoline.  Most Californians have no idea that it is their state
stringent environmental laws that effect the price.  Laws that
unduly restrict the normal production, storage, transpiration as
well as the composition of the gas they burn, in addition to the
taxes account for the much higher price.  Sparsely populated
neighboring states with less competition that should normally
make prices higher are actually lower.  The average gas station
leans about six cents a gallon profit, about what the earned when
gas was 25C a gallon.  The refiner companies make a smaller
percentage of the price, in profit on gasoline, than they did
twenty-five years ago.  

mike hunt