I believe that a retailer's delivery surcharges are a price adjustment and should be reported as operating revenues. The surcharges are operating revenues that will be matched with the higher operating expenses such as gasoline. The delivery surcharges should not be reported as nonoperating revenues or other income. Nonoperating revenues or other income items would be outside the main activities of the retailer and would include items such as interest earned or the gain on the sale of a plant asset.
The retailer can record the delivery surcharges in a separate operating revenue account. In other words the sales revenues account could be used to record the revenues excluding the surcharges and then another sales revenue account could be designated as the delivery surcharge revenues account. Those two accounts would then be added together to report total operating revenues.