Fees are taxable. However compensation for a meal is usually not since it is considered a work product and required as a necessity in order to complete the shop.
The the shop that I enjoy doing that doesn't come up that often is a fee base $25 for a national chain restaurant and they always pay in fee form. Freeform is taxable.
Would rather be paid with a meal compensation rather than a fee because that will not get taxed. Or even a mixed would be better such as $15 toward the meal and $10 fee
That wont ever happen.