Title 3 — REVENUE — Desert Hot Springs Municipal Code

REVENUE AND FINANCE

Chapter 3.04 CLAIM PRESENTATION

§ 3.04.010. Claims for money or damages.
§ 3.04.020. Presentation procedure.

Chapter 3.06 TAX INSTALLMENT AGREEMENTS

§ 3.16.100. Application of provisions relating to exclusions and exemptions.
§ 3.16.110. Adoption of amendments to State law.
§ 3.16.120. Enjoining collection prohibited.

Chapter 3.18 TRANSACTIONS AND USE TAX

§ 3.06.010. Policy.
§ 3.06.020. Authority/content of tax installment agreement.

Chapter 3.08 SPECIAL GAS TAX STREET IMPROVEMENT FUND

§ 3.08.010. Established. § 3.08.020. Accumulation of funds. § 3.08.030. Distribution of funds.

Chapter 3.12 TRANSFER OF DUTIES TO COUNTY

§ 3.12.010. Transfer of tax assessment and collection duties to County.

Chapter 3.16 SALES AND USE TAX

§ 3.16.010. Short title. § 3.16.020. Purpose. § 3.16.030. Rate.
§ 3.16.040. Imposition of sales tax.
§ 3.16.050. Place of sale. § 3.16.060. Imposition of use tax. § 3.16.070. Adoption of provisions of State law.
§ 3.16.080. Seller’s permit. § 3.16.090. Exclusions and exemptions.
§ 3.18.010. Title. § 3.18.020. Operative date. § 3.18.030. Purpose. § 3.18.040. Contract with state. § 3.18.050. Transactions tax rate. § 3.18.060. Place of sale. § 3.18.070. Use tax rate. § 3.18.080. Adoption of provisions of state law.
§ 3.18.090. Limitation on adoption of state law.
§ 3.18.100. Permit not required. § 3.18.110. Exemptions and exclusions. § 3.18.120. Amendments. § 3.18.130. Enjoining collection forbidden.
§ 3.18.140. Independent annual audit.

Chapter 3.20 TRANSIENT OCCUPANCY TAX

§ 3.20.010. Definitions. § 3.20.020. Registration of hotel owners—Registration certificate.
§ 3.20.030. Imposition of tax. § 3.20.040. Refunds. § 3.20.050. Collection. § 3.20.060. Filing and remittance.

DESERT HOT SPRINGS CODE

§	3.20.070.	Notification of	§ 3.28.170.	Any amendment to increase
		assessment—Hearing.		a tax rate set forth in
§	3.20.080.	Delinquency—Interest—Penalties.		Sections through requires
§	3.20.090.	Records.		further voter approval.
§	3.20.100.	Appeals.	§ 3.28.180.	Use of tax revenue.
§ § §	3.20.110. 3.20.120. 3.20.130.	Violations. Debts owed to City—Liability. Expenditure of funds.	§ 3.28.190. § 3.28.200. § 3.28.210.	Annual reports to the City Council regarding the tax revenues received. Expansion of scope of tax. Expiration date.
	Chapter 3.24 DOCUMENTARY TRANSFER TAX			Chapter 3.32
			PUBLIC	SAFETY SPECIAL TAX
§ § § §	3.24.010. 3.24.020. 3.24.030. 3.24.040.	Imposed—Amount. Persons liable for tax. Exemptions. Administration.	§ 3.32.010. § 3.32.020. § 3.32.030.	Definitions. Use of special tax revenues. Separate public safety services accounts.
§	3.24.050.	Claims for refunds.	§ 3.32.040.	Prohibited use of revenue
				for other services—Annual
	Chapter 3.28 UTILITY USERS TAX		§ 3.32.050.	reporting and audit. Special tax area.
§ §	3.28.010. 3.28.020.	Definitions. Telecommunication services user tax.	§ 3.32.060. § 3.32.070.	Land use category. Prohibited additions and modifications to special tax areas and/or land use
§	3.28.030.	Electricity service users tax.		categories.
§	3.28.040.	Water and sewer service user tax.	§ 3.32.080.	Change in special tax rate resulting from change in
§	3.28.050.	Gas services user tax.		zoning, development or
§	3.28.060.	Video service user tax.		usage.
§	3.28.070.	Delinquency—Interest—Penalty. § 3.32.090.		Parcels subject to special
§	3.28.080.	Actions to collect.		tax.
§	3.28.090.	Duty to collect—Procedures.	§ 3.32.100.	Exempted parcels.
§	3.28.100.	Additional powers and	§ 3.32.110.	Possessory interests in
		duties of Tax Administrator.		exempted parcels.
§	3.28.110.	Records.	§ 3.32.120.	Annexations.
§	3.28.120.	Refunds.	§ 3.32.130.	Annual adjustments.
§	3.28.130.	Termination or suspension	§ 3.32.140.	Prohibition against
		of taxes by resolution of the		discretionary adjustments in
		City Council.		amount of special tax.
§	3.28.140.	Exemptions.	§ 3.32.150.	Civil debt.
§	3.28.150.	Maximum tax rate.	§ 3.32.160.	Assessment and collection
§	3.28.160.	Temporary reduction in the		duties.
		rate of any tax approved in	§ 3.32.170.	Installment dates.
		this chapter.	§ 3.32.180.	Method of collection.

REVENUE AND FINANCE

§	3.32.190.	Penalties and interest.	§ 3.34.090.	Application of provisions.
§	3.32.200.	Limited authority of the
		City Council.		Chapter 3.35
§	3.32.210.	Expiration date.	MEDICAL	MARIJUANA CULTIVATION
				TAX
		Chapter 3.33
	RECREATIONAL MARIJUANA		§ 3.35.005.	Imposition of tax.
		CULTIVATION TAX	§ 3.35.010.	Purpose of tax.
			§ 3.35.020.	Qualified patients and
§	3.33.005.	Imposition of tax.		caregivers.
§	3.33.010.	Purpose of tax.	§ 3.35.030.	Medical Marijuana
§	3.33.020.	Customers.		Program Act.
§	3.33.030.	Space.	§ 3.35.040.	Space.
§	3.33.035.	Ramp up period.	§ 3.35.045.	Ramp up period.
§	3.33.040.	Annual adjustment.	§ 3.35.050.	Annual adjustment.
§	3.33.050.	Remittance.	§ 3.35.060.	Remittance.
§	3.33.055.	Cannabis fee collection	§ 3.35.065.	Cannabis fee collection
		system.		system.
§	3.33.060.	Modification, repeal or	§ 3.35.070.	Modification, repeal or
		amendment.		amendment.
§	3.33.070.	Administration.	§ 3.35.080.	Administration.
§	3.33.080.	Penalties.	§ 3.35.090.	Penalties.
§	3.33.090.	Additional penalties.	§ 3.35.100.	Additional penalties.
§	3.33.100.	Records inspection.	§ 3.35.110.	Records inspection.
§	3.33.110.	Application of provisions.	§ 3.35.120.	Application of provisions.
§	3.33.120.	Operative date.	§ 3.35.130.	Operative date.
		Chapter 3.34		Chapter 3.36
		MARIJUANA TAX	TRANSPORTATION UNIFORM
				MITIGATION FEE
§	3.34.005.	Imposition of tax.
§	3.34.006.	Cannabis fee collection	§ 3.36.010.	Definitions.
		system.	§ 3.36.020.	Applicability.
§	3.34.010.	Purpose.	§ 3.36.030.	Establishment of
§ § §	3.34.020. 3.34.030. 3.34.040.	Customers. Proceeds. Modification, repeal or amendment.	§ 3.36.040. § 3.36.050.	transportation uniform mitigation fee. Exemptions. Credits.
§	3.34.045.	Marijuana manufacturing	§ 3.36.060.	Appeal process.
		facilities.	§ 3.36.070.	List of projects on the
§	3.34.050.	Administration.		regional system.
§	3.34.060.	Penalties.
§	3.34.070.	Additional penalties.
§	3.34.080.	Records inspection.

DESERT HOT SPRINGS CODE

Chapter 3.37 MEDICAL MARIJUANA TAX

Chapter 3.40 COACHELLA VALLEY MULTIPLE SPECIES HABITAT CONSERVATION PLAN MITIGATION FEES

§	3.37.005.	Imposition of tax.	PLAN	MITIGATION FEES
§	3.37.006.	Cannabis fee collection
		system.	§ 3.40.020.	Findings.
§	3.37.010.	Purpose.	§ 3.40.030.	Administrative
§	3.37.020.	Qualified patients and		responsibility.
		caregivers.	§ 3.40.040.	Definitions.
§	3.37.030.	Medical Marijuana	§ 3.40.050.	Local development
		Program Act.		mitigation fee.
§	3.37.040.	Legally selling or providing.	§ 3.40.060.	Imposition of the local
§	3.37.050.	Proceeds.		development mitigation fee.
§	3.37.060.	Modification, repeal or amendment.	§ 3.40.070.	Payment of the local development mitigation fee.
§	3.37.065.	Marijuana manufacturing	§ 3.40.080.	Refunds.
		facilities.	§ 3.40.090.	Collection, accounting and
§ § § § § §	3.37.070. 3.37.080. 3.37.090. 3.37.100. 3.37.110. 3.37.120.	Administration. Penalties. Additional penalties. Records inspection. Application of provisions. Operative date.	§ 3.40.100. § 3.40.110. § 3.40.120.	disbursement of local development mitigation fees. Automatic annual fee adjustment. Exemptions. Fee credits.
		Chapter 3.38		Chapter 3.44 PURCHASING
	LOST CULTIVATION CROP WAIVER
§	3.38.001.	Definitions.	§ 3.44.010.	Purchasing system adopted—Purpose.
§	3.38.005.	Eligibility.	§ 3.44.060.	Use of requisitions required.
§ §	3.38.010. 3.38.020.	Rejection of lost cultivation crop tax waiver. Lost cultivation crop tax	§ 3.44.070. § 3.44.080.	Purchase orders required. Purchases to be only against unencumbered funds.
§	3.38.030.	waiver application. Waiver benefits by the City.	§ 3.44.100.	Formal contract procedures for supplies and/or
§	3.38.040.	Grounds for denial.		equipment in excess of
§	3.38.050.	Appeals.		$50,000.
			§ 3.44.105.	Exemptions from formal
		Chapter 3.39		bidding procedures for
	CANNABIS TAX PAYMENT			supplies and/or equipment.
		ARRANGEMENTS	§ 3.44.110.	Open market procedure for
				supplies and/or equipment
§	3.39.010.	Policy.		$50,000 or less.
§	3.39.020.	Authority/content of tax	§ 3.44.120.	Inspection and testing of
		payment arrangement		supplies and equipment.
		agreements.

REVENUE AND FINANCE

§	3.44.130.	Disposition of surplus	§ 3.45.130.	Bidding procedures for
		supplies and/or equipment.		informal bids.
§	3.44.140.	Emergency purchases of	§ 3.45.140.	Acceptance of informal bids
		supplies and/or equipment.		in excess of $200,000.
§	3.44.150.	Definitions.	§ 3.45.150.	Contractors list.
§	3.44.160.	Local business preference	§ 3.45.160.	City Manager authorized to
		program.		award informal contracts.
§	3.44.170.	Facility use agreements and/	§ 3.45.170.	Bidding procedures for
		or non-exclusive license		formal bids.
		agreements—Negotiation,	§ 3.45.180.	Opening of bids—Award or
		award and signature		rejection of both informal
		authority.		and formal contracts.
§	3.44.180.	Professional services	§ 3.45.190.	Grounds for rejecting public
		(Sections to ).		bids.
§	3.44.190.	Contract execution.	§ 3.45.200.	Maintenance.
			§ 3.45.201.	Exemption from formal and
		Chapter 3.45		informal bidding procedures
	PUBLIC WORKS PROJECTS			and adoption of prices
				obtained by other public
§	3.45.100.	Prevailing wages.		agencies.
§	3.45.110.	California Uniform	§ 3.45.202.	Emergency contracting
		Construction Cost		procedures.
		Accounting Procedure.	§ 3.45.203.	Alternative delegation of
§	3.45.120.	Monetary thresholds		authority to City Manager
		applicable to public projects		in cases of emergency.
		through informal and
		formal procedures.