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(a) There shall be an additional tax of 1.25 percent on the rent for every occupancy of the guest rooms in the hotel in the City and County of San Francisco on and after January 1, 1987.
(b) When rent is paid, charged, billed or falls due on either weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to the tax of 9.75 percentum herein imposed to the extent that it covers any portion of the period prior to January 1, 1987, and to the tax of 9.75 percent herein plus the amount of surcharge imposed to the extent that it covers any portion of the period on and after January 1, 1987 and such payment, charge, bill or rent due shall be apportioned on the basis of the ratio of the number of days falling within said periods to the total number of days covered thereby. Where any tax has been paid hereunder upon any rent without any right of occupancy therefor the Tax Collector may by regulation provide for credit or refund of the amount of such tax upon application therefor as provided in this Code.
(c) The surcharge tax so collected shall be deposited in the General Fund subject to appropriation pursuant to the budget and fiscal provisions of the Charter.
(Added by Ord. 468-86, App. 12/5/86; amended by Ord. 19-98, App. 1/16/98)