There is no such tax on the customer. It is a tax on the restaurant owner. Some have decided to add it as a surcharge to the bill, instead of just raising their prices (which I find offensive). I was at one place that I'll probably never return to because it wasn't posted anywhere until it just showed up on the bill. When the price of meat goes up, the price of beef items on the menu go up. When the rent goes up, the price of all menu items go up. When SF passed this particular law (similar to a payroll tax), these surcharges started popping up. Wrong.