Desert Hot Springs Municipal Code Ch. 3.06 Tax Installment Agreements

The City Council finds and determines that it is in the best interest of the City to enter into tax installment agreements (“agreement”) for entities and people delinquent in paying taxes relating to: (1) Chapter 3.20 “Transient Occupancy Tax”; (2) Chapter 3.33 “Marijuana Cultivation Tax”; (3) Chapter 3.34 “Marijuana Tax”; (4) Chapter 3.35 “Medical Marijuana Cultivation Tax”; and/or (5) Chapter 3.37 “Medical Marijuana Tax” (collectively “subject tax structures”). On the one hand, such agreement(s) will provide the City with an additional mechanism for collection of delinquent taxes, and on the other hand, the entity or person will benefit as they will have more time to become economically viable, providing a greater chance of tax remittance.

(Ord. 783 7/5/23)

A. The City, acting through the City Manager, or designee, may initiate tax installment agreements with entities or persons delinquent in paying taxes for the subject tax structures.

B. The City Manager, or designee, shall have the sole authority to negotiate, execute and bind the City into a tax installment agreement, and any amendments thereto, for the full amount of the taxes owed, without interest.

C. The tax installment agreement shall be prepared to the satisfaction of the City Manager, or designee. The City Attorney shall review and approve the agreement and any amendments as to form.

D. Nothing in the agreement shall be construed as limiting the City’s rights in using whatever methods it deems appropriate to collect the delinquent taxes.

(Ord. 783 7/5/23)