Another way is to define these fees as Tax Jurisdictions on the tax group, assuming that there are available jurisdictions to do this - the maximum is 5. The fee amounts would be entered either in one of the User Defined Cost fields on the item, or as a new 'Tax Levy' field with your Fee description label set in the Inventory company profile. The OE Tax Group would use this User Defined Cost or Tax Levy field as the tax base rather than the item price, with a 'tax rate' of 100% to output the entire amount.

The OE Invoice form would require creating a new detail section to print 'taxes' as details, which would include your Recycling/Deposit Fees. The sample OE specification form titled 'Invoice: Detail Tax' shows what this would look like, and you can create sections for just these fees and not for others such as GST.