Chapter 34 — TAXATION
Indio Municipal Code · 2026-07 edition · updated 2026-10-02 · Indio
§ 34.01. Transfer of certain city tax functions to county. [1961 Code, § 20.1; Ord. 6]¶
§ 34.15. Short title. [1961 Code, § 20.2; Ord. 263]¶
§ 34.16. Purpose. [1961 Code, § 20.3; Ord. 263; Ord. 351]¶
§ 34.17. Operative date; contract with state. [1961 Code, § 20.4; Ord. 263]¶
§ 34.18. Sales tax. [1961 Code, § 20.5; Ord. 363; Ord. 351; Ord. 599; Ord. 660; Ord.…¶
§ 34.19. Use tax. [1961 Code, § 20.6; Ord. 883; Ord. 263; Ord. 351; Ord. 660; Ord. 1036]¶
§ 34.20. Effect of amendments to state Revenue and Taxation Code. [1961 Code, § 20.7;…¶
§ 34.21. Enjoining collection of tax forbidden. [1961 Code, § 20.8; Ord. 263]¶
§ 34.22. Suspension of existing rules and use of tax ordinances. [1961 Code, § 20.9;…¶
§ 34.35. Title. [1961 Code, § 20.10; Ord. 408]¶
§ 34.36. Definitions. [1961 Code, § 20.11; Ord. 408; Ord. 877; Ord. 1036; Ord. 1667,…¶
§ 34.37. Imposition; amount; when and where payable. [1961 Code, § 20.12; Ord. 408;…¶
§ 34.38. Exemptions. [1961 Code, § 20.13; Ord. 408; Ord. 442]¶
§ 34.39. Collection by operators; advertising that payment of tax not required…¶
§ 34.40. Registration of hotels; registration certificate. [1961 Code, § 20.15; Ord. 408]¶
§ 34.41. Returns and remittances. [1961 Code, § 20.16; Ord. 408]¶
§ 34.42. Penalty for failure to remit tax when due. [1961 Code, § 20.17; Ord. 408; Ord.…¶
§ 34.43. Tax Administrator to determine tax due upon operator's failure to collected…¶
§ 34.44. Appeal from determination of Tax Administrator. [1961 Code, § 20.19; Ord. 408]¶
§ 34.45. Operator to retain records for three years. [1961 Code, § 20.20; Ord. 408]¶
§ 34.46. Refunds. [1961 Code, § 20.21; Ord. 408]¶
§ 34.47. Action by city to collect tax. [1961 Code, § 20.22; Ord. 408]¶
§ 34.48. Liability of successor of operator. [Ord. 1144, 9-1-1993]¶
§ 34.60. Short title; adoption authority. [1961 Code, § 20.24; Ord. 500]¶
§ 34.61. Imposition. [1961 Code, § 20.25; Ord. 500]¶
§ 34.62. Payment. [1961 Code, § 20.26; Ord. 500]¶
§ 34.63. Exemption from tax; instruments to secure debt. [1961 Code, § 20.27; Ord. 500;…¶
§ 34.64. Public agencies. [1961 Code, § 20.28; Ord. 500; Ord. 1036]¶
§ 34.65. Plans of reorganization and adjustment. [1961 Code, § 20.29; Ord. 500]¶
§ 34.66. Orders of Securities and Exchange Commission. [1961 Code, § 20.30; Ord. 500]¶
§ 34.67. Partnerships. [1961 Code, § 20.31; Ord. 500]¶
§ 34.68. Administration. [1961 Code, § 20.32; Ord. 500]¶
§ 34.69. Refunds. [1961 Code, § 20.33; Ord. 500]¶
§ 34.70. Operative date. [1961 Code, § 20.34; Ord. 500]¶
§ 34.85. Posting of bond or other security. [Ord. 1144, 9-1-1993]¶
§ 34.90. Claim for refund; extent of refund. [Ord. 1374, 6-2-2004]¶
§ 34.150. Definitions. [Ord. 1539, 7-16-2008]¶
§ 34.151. Constitutional, statutory, and other exemptions. [Ord. 1539, 7-16-2008]¶
§ 34.152. Senior/disabled exemption. [Ord. 1539, 7-16-2008]¶
§ 34.153. Telecommunication users' tax. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.154. Video users’ tax. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.155. Electricity users’ tax. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.156. Gas users’ tax. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.157. Collection of tax from service users receiving direct purchase of gas or…¶
§ 34.158. Water tax. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.159. Bundling taxable items with non-taxable items. [Ord. 1539, 7-16-2008]¶
§ 34.160. Substantial nexus/minimum contacts. [Ord. 1539, 7-16-2008]¶
§ 34.161. Duty to collect — Procedures. [Ord. 1539, 7-16-2008]¶
§ 34.162. Collection penalties — Service suppliers. [Ord. 1539, 7-16-2008]¶
§ 34.163. Actions to collect. [Ord. 1539, 7-16-2008]¶
§ 34.164. Deficiency determination and assessment — Tax application errors. [Ord. 1539,…¶
§ 34.165. Administrative remedy — Non-paying service users. [Ord. 1539, 7-16-2008]¶
§ 34.166. Additional powers and duties of the Tax Administrator. [Ord. 1539, 7-16-2008]¶
§ 34.167. Records. [Ord. 1539, 7-16-2008; Ord. 1578, 11-2-2010]¶
§ 34.168. Refunds. [Ord. 1539, 7-16-2008]¶
§ 34.169. Appeals. [Ord. 1539, 7-16-2008]¶
§ 34.170. No injunction/writ of mandate. [Ord. 1539, 7-16-2008]¶
§ 34.171. Notice of changes to ordinance. [Ord. 1539, 7-16-2008]¶
§ 34.172. Effect of state and federal reference/authorization. [Ord. 1539, 7-16-2008]¶
§ 34.173. Independent audit of tax collection, exemption, remittance, and expenditure,…¶
§ 34.174. Remedies cumulative. [Ord. 1539, 7-16-2008]¶
§ 34.175. Interaction with prior tax. [Ord. 1539, 7-16-2008]¶
§ 34.176. Citizens' Finance Advisory Commission. [Ord. 1578, 11-2-2010; Ord. 1592,…¶
§ 34.200. Title. [Ord. 1704, 11-8-2016]¶
§ 34.201. Operative date. [Ord. 1704, 11-8-2016]¶
§ 34.202. Purpose. [Ord. 1704, 11-8-2016]¶
§ 34.203. Contract with state. [Ord. 1704, 11-8-2016]¶
§ 34.204. Transactions tax rate. [Ord. 1704, 11-8-2016]¶
§ 34.205. Place of sale. [Ord. 1704, 11-8-2016]¶
§ 34.206. Use tax rate. [Ord. 1704, 11-8-2016]¶
§ 34.207. Adoption of provisions of state law. [Ord. 1704, 11-8-2016]¶
§ 34.208. Limitations on adoption of state law and collection of use taxes. [Ord. 1704,…¶
§ 34.209. Permit not required. [Ord. 1704, 11-8-2016]¶
§ 34.210. Exemptions and exclusions. [Ord. 1704, 11-8-2016]¶
§ 34.211. Amendments. [Ord. 1704, 11-8-2016]¶
§ 34.212. Enjoining collection forbidden. [Ord. 1704, 11-8-2016]¶
§ 34.213. Severability. [Ord. 1704, 11-8-2016]¶
§ 34.214. Independent financial audit. [Ord. 1704, 11-8-2016]¶
§ 34.215. Citizens’ Finance Advisory Commission. [Ord. 1704, 11-8-2016]¶
§ 34.999. Penalty. [1961 Code, § 20.23; Ord. 408; Ord. 1080; Ord. 1539, 7-16-2008]¶
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