The cost will be passed on even if not a line item on a bill. It cannot be any other way. Of course women, children and the poor will be hit the hardest.
I'd much rather it be a line item on the bill. That way, I know how much to deduct from the tip.
In OH, there's something even weirder. If you get a meal to go (even the most expensive dinner) there's no tax and you avoid the tip. So I'll pay the Obamacare penalty for someone else, not pay any tax, and only leave a dollar or so to the person who hands me my "to go" meal.