There are many charges and costs associated with putting food on your plate, so is it necessary to list them?
Let's say someone is making you chicken. Should your receipt have separate charges for heating the restaurant or washing the dishes? The answer is: NO. All of these charges should be calculated by a savvy business owner when he comes up with the price of a dish.
Now some restaurant owners are trying to make a point by putting a surcharge on their bill to help pay for charges associated with the Affordable Care Act.