Chapter 3.50 — CANNABIS BUSINESS TAX

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

§ 3.50.010. Definitions.¶

§ 3.50.020. Purpose of tax.¶

§ 3.50.030. Imposition of tax.¶

§ 3.50.040. Payment obligation.¶

§ 3.50.050. City council authorization to adjust tax rate and/or methodology.¶

§ 3.50.060. Payment of tax does not authorize illegal activity.¶

§ 3.50.070. Cannabis cultivation/manufacturing tax is not a sales tax.¶

§ 3.50.080. Amendments and administration.¶

§ 3.50.090. Returns and remittances.¶

§ 3.50.100. Failure to pay tax.¶

§ 3.50.110. Refunds.¶

§ 3.50.120. Enforcement.¶

§ 3.50.130. Debts—Deficiencies—Assessments and appeals.¶

§ 3.50.140. No injunction/writ of mandate.¶

§ 3.50.150. Future amendment to cited statute.¶

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Palm Desert Municipal Code

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