Chapter 3.84 — FIXED LICENSE RATES

Businesses and business activities listed in this chapter are subject to business license tax on the basis of fixed rates as set forth herein.

(Prior code § 2211 (part); Ord. 909 § 1, 1974; Ord. 1257 § 1, 1986)

For the business of selling real or personal property of any kind or description at auction, the tax for each year or fraction thereof shall be at the rate set forth in Section 3.90.210(p).

• (1) Exemption: Auction Required by Law.

Where an auction in connection with a duly licensed existing business is required by law, no tax will be applicable, provided however, that the licensee shall notify the collector in writing prior to the auction, regarding time and place.

• (2) Exemption: Government Legal Sales.

No license tax shall be applicable for the selling at public sale of goods or property belonging to the United States or to the state, or by virtue of process issued by any state or federal court or by the legally appointed administrator or executor of an estate. (Prior code § 2211(A; Ord. 909 § 1, 1974; Ord. 1257 § 1, 1986; Ord. 1573 § 1, 1999)

For the business of renting or leasing automobiles or trucks the tax shall be at the rate set forth in Section 3.90.210(u).

(Ord. 1257 § 1, 1986)

For every automobile wrecking business where wrecked or damaged automobiles are bought or sold in whole or in part, the tax shall be at the rate set forth in Section 3.90.210(v). (Prior code § 2211(C; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For each bakery, catering or luncheon wagon, chuck wagon, or any type of operation where food products of any sort are dispensed from trucks, the tax per year per vehicle shall be at the rate set forth in Section 3.90.210(k). This license tax shall be in addition to the tax charged the permanent place of business. Operations from out-of-town locations shall pay a tax per year per vehicle at the rate set forth in Section 3.90.210(m).

(Prior code § 2211(D); Ord. 909 § 1 (part) 1971); Ord. 1257 § 1, 1986)

For selling or offering for sale any bankrupt, assigned or damaged stock of goods, wares, merchandise of whatsoever nature or kind, the tax per day shall be at the rate set forth in Section

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.84.060

§ 3.84.090

3.90.210(m).

(Prior code § 2211(E); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every real estate broker, the tax per year shall be at the rate set forth in Section 3.90.210(k), together with an additional tax per year at the rate set forth in Section 3.90.210(j) for real estate salesman or real estate broker acting as salesman under a licensed broker during the term of the license.

(Prior code § 2211(F); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every carnival, as defined herein, the tax per day shall be at the rate set forth in Section 3.90.210(r), together with an additional tax per day at the rate set forth in Section 3.90.210(k) for every separate show, attraction or exhibition carried on as part of such carnival.

• (1) Carnival Defined.

"Carnival" means any group of attractions such as ball games, dice games, merry-gorounds, ships, Ferris wheels or other riding devices, freaks, dancing shows, minstrels, or any other like entertainments or games, for which a charge is made for attending or playing or participating therein.

• (2) Concurrent Attractions.

For every game, show or attraction mentioned in Section 3.84.090 (first paragraph) and (1) when said game, show or attraction is conducted or presented as part of or at the same time as the other games, shows or attractions, as mentioned herein, and are conducted or presented under proper license the tax per day for each such separate game, show or attraction shall be at the rate set forth in Section 3.90.210(k).

(Prior code § 2211(G); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For each exhibition, for pay, of a circus, caravan, menagerie or entertainment at which feats of horsemanship, acrobatic, and trained or wild animals are exhibited or displayed in this city, the tax for each performance shall be at the rate set forth in Section 3.90-.210(o).

• (1) Separate Exhibition—Sideshow.

For each separate exhibition or sideshow of any panorama figures, jugglers, necromancers, magicians, wire or rope walking, sleight-of-hand act or other attraction there shall be an additional tax for each performance at the rate set forth in Section 3.90.210(o).

• (2) Separate Price.

When a separate price is charged, each shall be considered a separate exhibition.

• (3) Day And Night Performances.

An exhibition in the daytime shall be considered one performance, and exhibitions after dark on the same day considered other performances.

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City of Palm Springs, CA § 3.84.090

PALM SPRINGS CODE

§ 3.84.130

• (4) Medicine Show.

For any medicine show, the tax per day or fraction thereof shall be at the rate set forth in Section 3.90.210(m).

• (5) Merry-Go-Round.

For any flying horses, merry-go-rounds, Ferris wheels or other riding devices not in conjunction with any other show, game, attraction or carnival as mentioned herein, the tax per day shall be at the rate set forth in Section 3.90.210(k).

(Prior code § 2211(H); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For the business of operating a charter bus service, the tax per year shall be at the rate set forth in Section 3.90.210(k).

(Prior code § 2211 (I); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

Private recreational clubs shall pay for each separate type of activity in accordance with the tax rates set forth in Chapters 3.80 through 3.96.

(Prior code § 2211(J); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

• (a) Except where such business activity is taxed on a gross receipts basis as specified elsewhere in this title, every person owning, possessing or maintaining any coin-operated machine used or placed for business purposes shall pay tax according to the schedules set forth in the sections herein following, as applicable.

• (b) The license taxes prescribed in the sections herein following are in addition to the license taxes required by Chapters 3.40 through 3.96 for any other business, occupation, show, exhibition or game that the same may be conducted in conjunction therewith.

• (c) Although a tax liability hereunder may be incurred in connection with any coin-operated machine, nothing herein shall be construed to imply an intent to allow or provide for the use or possession of any machine or device prohibited by law.

• (d) A license shall be issued for one or more machines at specific locations or premises, with the privilege of substituting the machines.

• (e) The provisions in this title relating to business license taxation of coin-operated machines shall not be deemed to apply to:

  • (1) Machines such as telephones and metered dispensers utilized in distributing, dispensing or providing a public utility commodity or service by a public utility subject to control by the Public Utilities Commission or the Interstate Commerce Commission;

(2) Vending boxes or machines for newspapers, magazines or other publications. (Prior code § 2211(K) (part); Ord. 909 § 1 (part) 1971; Ord. 931 § 1, 1972; Ord. 973 § 1, 1974; Ord. 1257 § 1, 1986)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.84.130

§ 3.84.180

The licensee of each such machine shall, at the time of application for the license or renewal of license, advise the collector, in writing, as to the location of each machine to be licensed. (Prior code § 2211(K) (1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

Taxes for any coin-operated machine shall be charged for each such machine, for one year or fraction thereof, according to the following schedule:

• (1) Self-service laundry machines, at the rate set forth in Section 3.90.210(f);

• (2) Photograph machines, at the rate set forth in Section 3.90.210(m);

• (3) Device requiring coin to open, at the rate set forth in Section 3.90.210(c);

• (4) All other coin-operated machines, including without limitation, beverages, cigarettes, food, kiddie rides, postage stamps, radio devices and machines or devices used for a purpose other than those specifically mentioned herein, at the rate set forth in Section 3.90.210(g).

• (Prior code § 2211(K) (2); Ord. 909 § 1, 1971; Ord. 931 § 2, 1972; Ord. 973 § 2, 1974; Ord. 1257 § 1, 1986)

Except where such business activity is taxed on a gross receipts basis as specified elsewhere in this title, for every person owning, operating, possessing or maintaining a wired music system by which music, sound or voice is distributed or reproduced over wires from a central station to outlets at more than one separate place of business, upon a contract or other basis, the tax per year for each station from which music is transmitted shall be at the rate set forth in Section 3.90.210(m).

(Prior code § 2211(K) (3) (part); Ord. 909 § 1, 1971; Ord. 973 § 3, 1974; Ord. 1257 § 1, 1986)

Except where such business activity is taxed on a gross receipts basis as specified elsewhere in this title, for every person owning, operating, possessing or maintaining a coin-operated phonograph or other device by which music, sound or voice intended primarily for amusement purposes is produced at a single place of business, the tax shall be at the rate set forth in Section 3.90.210(j).

(Prior code § 2211 (K) (3) (a); Ord. 909 § 1, 1971; Ord. 973 § 4, 1974; Ord. 1257 § 1, 1986)

Any coin-operated machine, device or game not licensed under this chapter and found in any store, hotel, motel, restaurant, cafe, pool hall or other commercial establishment or public place in the city may be seized by the chief of police or the collector. Such a machine shall be redeemable by the true owner only with a period of not exceeding sixty days on the payment of costs of seizure, if any, to the city, together with the license tax, plus penalty, if any, for the period during which such machine was installed, used or maintained without a city license. (Prior code § 2211(K) (4); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

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City of Palm Springs, CA § 3.84.180

PALM SPRINGS CODE

§ 3.84.230

If the true owner cannot be found after reasonable inquiry, or if the owner fails to redeem, then the machine may be confiscated and sold by the collector at the end of sixty days, after notice by registered mail to the last known address, if any, of the owner. The proceeds of such sale shall be credited to the general fund of the city.

(Prior code § 2211(K) (5); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For public dances, dance hall or ballroom open to the general public, or any club or association which conducts dances only for its members or bona fide guests, more often than once per month, at which a fee is charged, the tax per day shall be at the rate set forth in Section 3.90.210(j), or a tax per year at the rate set forth in Section 3.90.210(r), in addition to the license tax required by Chapters 3.40 through 3.96 for any other business, occupation, show, exhibition or game that the public dance may be conducted in conjunction with. (Prior code § 2211(L); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

Trucking lines, including all common carriers excluding those licensed by the Interstate Commerce Commission, shall pay a tax per year at the rate set forth in Section 3.90.210(k). (Prior code § 2211 (M); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

Where fertilizer only is sold and delivered from outside the city, the tax per year shall be at the rate set forth in Section 3.90.210(k).

(Prior code § 2211 (N); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For the business of renting or letting rooms, or providing resident services, in any hotel, rooming house, boarding house, apartment house, court, lodging house, convalescent home, rest home, halfway home, rehabilitation home, etc., according to the number of rooms equipped for sleeping purposes which are for rent or to be let, the taxes shall be as follows:

• (1) Three to six rooms, inclusive, per year, or portion thereof at the rate set forth in Section 3.90.210(j);

• (2) Seven to twelve rooms, inclusive, per year, or portion thereof, at the rate set forth in Section 3.90.210 (k);

• (3) Thirteen or more rooms, per room, per year or portion thereof, at the rate set forth in Section 3.90.210(e).

(Prior code § 2211(0) (part); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For all dining areas or restaurants where food is prepared for guests in conjunction with any hotel, apartment house, rooming house, boarding house, lodging house or court, there shall be an additional tax per year at the rate set forth in Section 3.90.260(k).

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.84.230

§ 3.84.300

(Prior code § 2211 (O) (1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For food or beverages served in conjunction with such hotel, apartment house, or rooming house, lodging house or court, without dining area or restaurant space, there shall be an additional tax per year at the rate set forth in Section 3.90.210(j).

(Prior code § 2211 (O)(2); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every local laundry and/or cleaning and pressing business the tax per year shall be at the rate set forth in Section 3.90.210 (p).

• (1) Out-of-Town Operators.

For every out-of-town laundry and/or cleaning and pressing business, the tax per year shall be at the rate set forth in Section 3.90.210(t).

• (2) Specialty Laundry.

For every laundry dealing solely in the cleaning and pressing of rags, mops, uniforms or a combination thereof, the tax shall be at the rate set forth in Section 3.90.210(k).

• (3) Rough Dry Laundry.

The tax per year shall be at the rate set forth in Section 3.90.210(k). (Prior code § 2211 (P); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For model homes the tax per year over and above all other permit fees imposed by other ordinances of the city shall be at the rate set forth in Section 3.90.210(u). (Prior code § 2211(Q); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For each professional nurse, the tax per year or portion thereof shall be at the rate set forth in Section 3.90.210(h).

(Prior code § 2211(R); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For conducting a private patrol or night watch service, the tax shall be at the rate set forth in Section 3.90.210(r).

(Prior code § 2211(S); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1510 § 3, 1995)

For every pawnbroker, the tax per year shall be at the rate set forth in Section 3.90.210 (p). (Prior code § 2211(T); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1351, 1990)

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City of Palm Springs, CA § 3.84.300

PALM SPRINGS CODE

§ 3.84.340

For every peddler or solicitor, not a resident of Palm Springs, the tax per year or fraction thereof shall be at the rate set forth in Section 3.90.210(r).

• (1) For every peddling or soliciting operation or business, where the peddlers, solicitors, or representatives are residents of Palm Springs, the tax per year or fraction thereof for one to two peddlers, solicitors or representatives shall be at the rate set forth in Section 3.90.210(o); and for any peddlers, solicitors or representatives in excess of two, triple the amount computed on the basis of the graduated scale.

• (2) This section shall not be deemed to apply to advertising or promotional schemes by local or out-of-town retail or wholesale business houses, or any other similar established business, but its application shall be limited to only those businesses or operations whose only method of sale is through door-to-door or place-to-place solicitation or other method of peddling.

(Prior code § 2211(U); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For the pickup of goods, wares or waste products, for use or repair outside the city, the tax per year shall be at the rate set forth in Section 3.90.210(j).

(Prior code § 2211(V); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

Except where such business activity is taxed on a gross receipts basis as specified elsewhere in this title, for every person operating an establishment where the principal business is pool, billiards, bowling alleys, shuffleboard or similar games, or a combination thereof, the base tax per year shall be at the rate set forth in Section 3.90.210(u) plus an additional tax for each machine, alley, table or other device, whether used or not at the rate set forth in Section 3.90.210(h). For every such game, amusement, table, alley or device used in a place of business only incidentally to another principal business activity and not taxable on the above basis, the tax for each machine, alley, table or other device, whether fully utilized or not shall be at the rate set forth in Section 3.90.210(j). In computing taxes pursuant to this section, there shall be excluded any coin-operated machines separately taxed on a gross receipts basis as specified elsewhere in this title.

(Prior code § 2211(W); Ord. 909 § 1, 1971; Ord. 973 § 5, 1974; Ord. 1257 § 1, 1986)

For every person dealing in or selling prefabricated or ready-cut buildings, the tax per year in addition to the license tax applicable for contractors shall be at the rate set forth in Section 3.90.210(p).

(Prior code § 2211(X); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For any person who travels or goes from place to place within the city and solicits, sells or takes orders at retail or wholesale from business establishments, for goods, wares, or merchandise for present or future delivery, the tax per year shall be at the rate set forth in Section 3.90.210(k).

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.84.340

§ 3.84.390

(Prior code § 2211(Y); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every dealer in secondhand goods, wares or merchandise not otherwise specifically mentioned in Chapters 3.40 through 3.96, the tax per year shall be at the rate set forth in Section 3.90.210(p).

(Prior code § 2211(Z); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every person conducting, managing, or carrying on a boxing, wrestling or other sports event or exhibition where an admission is charged, the tax per day shall be at the rate set forth in Section 3.90.210(j).

(Prior code § 2211(AA); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For the business of selling goods or property of any kind or description at a swap meet, the tax rate applicable to swap meet vendors or individuals selling at each space or location within said swap meet shall be the daily rate set forth in Section 3.90.210(e), with an annual minimum rate of one thousand sixty dollars.

(Ord. 1486 § 2, 1994; Ord. 1574 § 1, 1999)

For intrastate business, the tax per year shall be at the rate set forth in Section 3.90.210(m). (Prior code § 2211(BB); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every theater and show, motion picture or theatrical, including drive-in theaters, at an established place of business, the license taxes shall be as follows:

• (1) Less than Year.

For less than one year, at the rate per day set forth in Section 3.90.210(i);

• (2) Yearly.

One to one hundred seats or speakers, at the rate per year set forth in Section 3.90.210(p);

• (3) Over One Hundred Seats or Speakers.

For theaters with more than one hundred seats or speakers, an additional tax per year for each seat or speaker in excess of one hundred at the rate set forth in Section 3.90.210(a). (Prior code § 2211(CC); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For the business of leasing or renting spaces in any trailer or mobile home park, or recreational vehicle park, a license tax shall be computed according to the number of spaces, at the rate per space, per year or portion thereof, as set forth in Section 3.90.210(d).

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City of Palm Springs, CA § 3.84.390

PALM SPRINGS CODE

§ 3.84.420

(Prior code § 2211(DD); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For a firewood yard business, or for dealing in firewood, the tax per year for local or out-of-town dealers shall be at the rate set forth in Section 3.90.210(j). (Prior code § 2211(EE); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1976)

For any number of motor vehicles used for the delivery of goods, wares, merchandise or tangible personal property, intended for redistribution or resale and actually redistributed or resold, the tax per year shall be at the rate set forth in Section 3.90.210(j).

(Prior code § 2211(FF); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

When any of the following is conducted as or at a commercial activity open to all parts of the general public, whether or not associated with another activity such as a convention, exhibition, showing or other gathering or event, the person conducting the business may, at his option, and in lieu of longer term tax bases be taxed on a daily-fixed-rate basis for the following business activities, and at the following rates:

• (1) Temporary Retail Sales.

For each booth or individual selling outside booths at the daily fixed rate set forth in Section 3.90.210(z) with the minimum rate set forth in Section 3.90.210(j); for temporary art shows occurring in Frances Stevens Park for each booth or individual selling outside booths at the daily fixed rate set forth in Section 3.90.210(aa) (limited to six events per fiscal year which are approved by the downtown development director); provided that temporary retail sales at a city-sponsored or city-authorized event must have written authorization from the promoter of the event, must meet applicable zoning ordinance provisions and must have a valid retail sales tax permit. This section does not apply to swap meets which are governed by Section 3.84.365;

• (2) Exhibits or Shows.

Arts, coin, furniture, etc., not classified elsewhere at a higher daily rate, where a charge is made for admittance but no sales are made, at the rate per day as set forth in Section 3.90.210(i);

• (3) Temporary or Occasional Seminars, Schools, Classes, Lectures, etc.

Where a charge is made therefor, at the rate per day as set forth in Section 3.90.210(j).

(Prior code § 2212; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1427 § 1, 1992; Ord. 1468 § 1, 1994; Ord. 1486 § 1, 1994; Ord. 1506 § 1, 1995)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.88.010

§ 3.88.010