Permitting fees always have to be a part of your total charges, the quesiton I guess is do you give it a line item. I don't usually give itemized bills, so I just add it in most of the time. But if you break down your items, then I would think a line item for permits would be fine.
T&M jobs, the "time" is billable as "service charges". The fee is billed at cost, with a copy of the documents attached to the invoice. Contract/Bid jobs, I add a guesstamate "time" amount, along with the fees, at cost.
Hey Harold, you know how long it takes to get a permit here, don't you!!!!
I always include permit costs and the time to get them. They are part of the job. Some of the cities are a lot more costly than others. Permits, taxes and other costs should be included in your bid or shown as a line item in T&M billing. You have to pay them for you to do the job you contracted for, so you should be paid for your time and costs.
BTW How many of you have to charge sales tax? Recently (1 OCT ) nebraska raised it sales tax rate and now wants certan contractors to charge sales tax on materials AND Labor.