The Bush administration is backing restaurant owners in their challenge to San Francisco's health coverage program before a federal appeals court. The city created the program to provide care at a network of hospitals and clinics for 73,000 uninsured adults. Most of the estimated $200 million annual cost would come from state and local taxes and payments from patients, but large and midsize companies that do not already offer insurance to their employees must pay a fee to cover the cost of the employees' coverage at the hospitals and clinics. The Golden Gate Restaurant Association is challenging the employer payments.