That depends on your business model! When I house sit or board dogs, I include everything I consider normal care for each 24 hour period within my fee. So I don't charge extra for walks (I typically do 2 per day). The exception is if the owner wants me to spend (significantly) more than 24 hours they paid for, I will charge.
For example, when I house sit the owner wants me there at 8am the day they leave. But they won't return until the next day at 5pm, so they want me to check back on the dog and take her out around noon. Since that is now past the 24 hour mark from 8am the day before, I charge my normal drop in fee (I modify the stay price, I don't book an extra service).
However this is totally up to you! Some sitters charge extra for all walks, some charge an hourly fee past the 24 hours, some don't charge extra at all! Just communicate with the owner so there are no surprises.