(a) Replacement of Section 502.5 and Section 502.6. Commencing on August 1, 1996, Section 502.5 and Section 502.6 are hereby suspended and replaced in their entirety by this new Section 502.6-1. The purpose of this new Section is to combine the surcharges levied by Sections 502.5 and 502.6 and to increase the total surcharge levied by the City and County by two percent. In the event any portion of the transient occupancy tax levied by the City pursuant to Section 502.6-1 hereof is found to be invalid, illegal or unconstitutional, the suspension of Sections 502.5 and 502.6 shall be rescinded by operation of law and the taxes and surcharges levied under such Sections shall be deemed to have been in full force and effect during the period the City collected the taxes under the authority of this Section.
(b) Imposition of Surcharge. Effective August 1, 1996, there shall be a surcharge of six percent, in addition to the eight percent tax specified in Section 502, on the rent for every occupancy of the guest room in a hotel in the City and County of San Francisco. The surcharge so collected shall be deposited in the General Fund subject to appropriation pursuant to the budget and fiscal provisions of the Charter.
(c) Prorata Allocation of Surcharge. When rent is paid, charged, billed or falls due on either a weekly, monthly or other term basis, the rent so paid, charged, billed or falling due shall be subject to a surcharge of four percent to the extent that it covers any portion of the period prior to August 1, 1996, and a six percent surcharge to the extent that it covers any portion of the period on or after August 1, 1996, 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 by such payment. Where any surcharge 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.
(Added by Ord. 290-96, App. 7/12/96; amended by Ord. 19-98, App. 1/16/98)