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Chapter 3.28 — TRANSIENT OCCUPANCY TAX

Palm Desert Municipal Code · 2026-07 edition · updated 2026-09-27 · Palm Desert

§ 3.28.010. Short title.

§ 3.28.020. Definitions.

§ 3.28.030. Tax imposed.

§ 3.28.040. Exemptions.

§ 3.28.050. Operator's duties.

§ 3.28.060. Registration.

§ 3.28.070. Returns and payment.

§ 3.28.080. Penalties, interests and costs.

§ 3.28.090. Failure to collect and report tax.

§ 3.28.100. Appeal.

§ 3.28.110. Records.

§ 3.28.120. Refunds.

§ 3.28.130. Actions to collect.

§ 3.28.140. Revocation of permit.

§ 3.28.150. Recording certificate—Lien.

§ 3.28.160. Priority and lien of tax.

§ 3.28.170. Warrant for collection of tax.

§ 3.28.180. Seizure and sale.

§ 3.28.190. Successor's liability—Withholding by purchaser.

§ 3.28.200. Liability of purchaser—Release.

§ 3.28.210. Responsibility for payment.

§ 3.28.220. Extension of time.

§ 3.28.230. Divulging of information forbidden.

§ 3.28.240. Joint agreement.

§ 3.28.250. Violation—Penalty.

§ 3.28.260. City attorney action—Court costs.

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