(a) There is hereby imposed a temporary admission tax on any operator of athletic contests, exhibition and other special events based upon the price of each admission ticket sold for the right to occupy a seat or space in any stadium within the City and County of San Francisco for such event. The amount of the temporary admission tax shall be as follows: For tickets priced at $27 or more (including the admission tax under Section 802), the amount of the temporary admission tax shall be $0.75 per ticket; for tickets priced at less than $27 (including the admission tax under Section 802), the amount of the temporary tax shall be $0.25. This temporary admission tax shall be in addition to the admission tax under Section 802.
(c) Notwithstanding anything to the contrary in Section 841, or any other provision of law, all monies collected pursuant to this temporary admission tax shall be deposited in the general fund, and shall not be earmarked for any special purpose whatsoever.
(d) For tickets to professional football games and professional baseball games, this temporary admission tax shall expire after the 2000 season; for all other tickets, this temporary admission tax shall expire June 30, 2000. The temporary admission tax for tickets to professional games for the 1992 season shall be remitted to the City prior to July 1, 1992. The temporary admission tax for tickets to professional games for the 1993 season shall be remitted to the City prior to July 1, 1993. The temporary admission tax for tickets to professional games for the 1994 and 1995 and subsequent seasons shall be remitted to the City according to the provisions of Subsections (a) and (b) of Section 804 herein. The temporary admission tax for all other tickets shall be remitted to the City according to the provisions of Subsection (c) of Section 804 herein.
(e) Notwithstanding Subsection (d), the voters of the City and County of San Francisco hereby approve a supplemental admission tax to be imposed on a permanent basis in accordance with the rates and procedures set forth in Subsections (a) through (c) pertaining to the temporary admission tax. The City and County shall impose this tax immediately upon expiration of the authority to collect the temporary admission tax as set forth in Subsection (d). The supplemental admission tax for tickets to professional games for subsequent seasons shall be remitted to the City according to the provisions of Subsections (a) and (b) of Section 804 herein. The supplemental admission tax for all other tickets shall be remitted to the City according to the provisions of Subsection (c) of Section 804 herein. Under no circumstances shall an operator be liable for both the temporary admission tax and the supplemental admission tax on the same ticket.
(Added by Ord. 220-91, App. 6/11/91; amended by Ord. 136-92, App. 5/21/92; Ord. 250-94, App. 7/7/94; Ord. 322-95, App. 10/13/95; amended by Proposition F, 11/3/98)