in all legality, late fees are taxable.

however, i'm a bit of rouge here. my client is seldom late, so when she is, i ask her to get me something - if she is in coffee shop, bring me coffee; if in grocery, bring me bunch of bananas, or pretty much anything to make me feel better, "maybe bribe me to be nice to you " when you get here. That is also because we have a warm and friendly relationship, this is my year 2 with her, and we tend to get along great.

however, this maybe different for those with agencies. is it billed through the time sheet?

receipts issued are only the regular rates stated in the contract which is pretty much same every billing cycle.

angie