Tractor work here is $40.00 per hour for local people, where I can drive the tractor, not have to trailer it. Trailer it up and it's $45-50 per hour 4-hour minimum (includes operator). Labor rate is $35.00 per hour without the tractor, i.e., sprinkler repair, landscaping, etc. Being small and part-time my overhead costs (vehicle, fuel, supply runs, paperwork time, tax prep, cell phone, licenses and the always needed insurance) is about $13-15 per hour.
Example: Today I did two small jobs that took 2 1/2 hours job time. Had half hour on the phone with an insurance audit, half hour at the bank and 45 minute run for sprinkler parts. Tonight 30 minutes paying bills and catching up the books. All these are times I can't bill for, so they go into my overhead. Have to divide it all up and add it into my hourly rate. If I did all that on the customer’s clock, I could afford to work for $20 per hour.