Why should it be included in the price? Taxes aren't. Either way, you're going to get a higher bill than simply the menu item prices. I suppose you could try and estimate it into menu prices, but you're gonna have to guess and it might make the prices look funny. Why do all that when listing it out separately makes it so much simpler?

It's an extra, San Francisco specific expense. While many businesses were for it, many more were not. Even if it's not required by law to be listed out separately, I have no problems with restaurants who do. Like a PP said, it's transparency.

Customers are gonna pay it anyways. What difference does it make to you whether it's built into menu prices or listed separately? It's basic economics that as you raise prices, demand goes down. Why make it any harder on the restaurants than it is? Let's not ignore the common knowledge that most people are affected by price and react when prices get raised. Higher prices don't hurt as bad when it comes out as fees/taxes out the back end. As consumers, it is annoying, but this isn't nearly to the degree that hotels/car rental agencies do it.

By listing it separately, the restaurant puts it out there. If you're all for it, you'll gladly pay it. If you're against it, it's a reminder that it's there and maybe you'll help small businesses try and get it repealed.

And for the person who asked about social security, it's totally different. SS is a federal thing. Every employer/employee pays it. This is a special SF thing. Like hotel are car rental fees, it's specific to this particular locale.