Chapter 3.90 — GRADUATED SCALE WITH MINIMUM TAX

Businesses and business activities listed in Sections 3.90.020 through 3.90.200 are subject to business license tax on the basis of the graduated scale, but subject to the minimum tax as set forth herein.

(Prior code § 2231; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for a brickyard shall be as set forth in Section 3.90.210(m). (Prior code § 2232(A); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for brokers of stocks and bonds, or insurance shall be as set forth in Section 3.90.210(m).

(Prior code § 2232 (B); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

• (a) General.

The minimum tax shall be as set forth in Section 3.90.210(p), except that for out-of-town operators, the minimum tax shall be as set forth in Section 3.90.210(t).

• (b) Limited.

For those dealing in but one commodity, the minimum tax shall be as set forth in Section 3.90.210(k); except that for out-of-town operators, the minimum tax shall be as set forth in Section 3.90.210(m).

(Prior code § 2232(C); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every dancing school or academy for persons over the age of eighteen years, the minimum tax shall be as set forth in Section 3.90.210(m), in addition to any other applicable license tax which may be required in connection with any other business, show, exhibition or game in conjunction with which the said dancing school or academy, or public dance, is conducted. (Prior code § 2232 (D); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every dancing school or academy for children not more than eighteen years of age the minimum tax shall be as set forth in Section 3.90.210(k).

(Prior code § 2232(D-l); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every lunch counter, the minimum tax shall be as set forth in Section 3.90.210(k). For every

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA § 3.90.070

PALM SPRINGS CODE

§ 3.90.130

restaurant, cafeteria, bar, cocktail lounge, night club, pub or beer bar, or any other place with booths or tables, the minimum tax shall be as set forth in Section 3.90.210(m). (Prior code § 2232(E); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every eating and/or drinking place at which any dancing club, public dance or public dance hall is conducted in conjunction therewith, a license tax at the rate set forth in Section 3.90.210(r) shall be paid in addition to the regular license tax for said eating and/or drinking place. (Prior code § 2232 (E-1); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for an escrow business shall be as set forth in Section 3.90.210(m). (Prior code § 2232(F); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax rates for ice manufacturing, distribution or vending shall be as follows:

• (1) Manufacturing.

For every manufacturer of ice, at the rate set forth in Section 3.90.210(p).

• (2) Distributing and Vending.

For every distributor or vendor of ice, not a manufacturer, at the rate set forth in Section 3.90.210(m).

• (3) Vending Machines.

Except where such business activity is taxed on a gross receipts basis as specified elsewhere in this title, every manufacturer, distributor or vendor of ice shall pay, in addition to the above basic taxes an additional tax for each coin-operated machine at the rate set forth in Section 3.90.210(g).

(Prior code § 2232 (G); Ord. 909 § 1, 1971; Ord. 973 § 6, 1974; Ord. 1257 § 1, 1986)

The minimum tax for investments, loans or similar businesses shall be as set forth in Section 3.90.210(m).

(Prior code § 2232 (H); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For conducting or carrying on a lumber business or lumber yard, the minimum tax shall be as set forth in Section 3.90.210(p), except that for out-of-town dealers, the minimum tax shall be as set forth in Section 3.90.210(t).

(Prior code § 2232 (I); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For conducting the business of selling, and/or leasing and/or renting nonmotorized vehicles such

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.90.130

§ 3.90.190

as mobilehomes, trailers and recreational vehicles, the minimum tax shall be as set forth in Section 3.90.210(p).

(Prior code § 2232(J); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for radio or television broadcasting shall be as set forth in Section 3.90.210(p). (Prior code § 2232 (K); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for a skating rink shall be as set forth in Section 3.90.210(m). (Prior code § 2232 (L); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every service station, garage or repair shop where motor vehicles are serviced, repaired or maintained, the minimum tax shall be as set forth in Section 3.90.210(m). In addition to the basic tax, there shall be paid an additional tax for every fuel pump in excess of five in number at the rate set forth in Section 3.90.210(i).

(Prior code § 2232 (M); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

For every factory-franchised dealer conducting the business of dealing in or selling (including leasing and renting) new or used motorized vehicles other than motor-driven cycles or motor scooters, whether or not with a service and repair department or facility, the minimum tax shall be as set forth in Section 3.90.210(p). For other businesses dealing in or selling such motorized vehicles, the minimum tax shall be as set forth in Section 3.90.210(p), so long as there is no leasing or renting of such vehicles. For any such business which does engage in leasing or renting of said motorized vehicles, the minimum tax shall be as set forth in Section 3.90.210 (u); provided that the minimum rate for out-of-town operators shall be as set forth in Section 3.90.210(x).

(Prior code § 2232 (N); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum tax for vehicle towing or transporting shall be at the rate set forth in Section 3.90.210(m).

(Prior code § 2232 (O); Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The minimum taxes for contractors shall be as follows:

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA § 3.90.190

PALM SPRINGS CODE

§ 3.90.190

==> picture [425 x 630] intentionally omitted <==

----- Start of picture text -----
Minimum Tax as
Set Forth in
Section 3.90.210,
Type Class Subsection:
(1) General engineering contractor A (n)
(2) General building contractor B-1 (l)
(3) Boilers, hot water heating, steam fitter C-4 (k)
(4) Cabinet and mill work C-6 (k)
(5) Cement and concrete C-8 (l)
(6) Electrical (general) C-10 (k)
(7) Electrical signs C-45 (k)
(8) Elevator installation C-11 (k)
(9) Excavating, grading, trenching, paving, surfacing C-12 (l)
(10) Fire protection engineering C-16 (k)
(11) Flooring (wood) C-15 (k)
(12) Glazing C-17 (k)
(13) Housing and building moving C-21 (l)
(14) Insulation C-2 (k)
(15) Landscaping C-27 (k)
(16) Lathing C-26 (k)
(17) Masonry C-29 (k)
(18) Ornamental metals C-23 (k)
(19) Painting, decorating C-33 (k)
(20) Plastering C-35 (l)
(21) Plumbing C-36 (l)
(22) Refrigeration C-38 (k)
(23) Roofing C-39 (l)
(24) Sewer, sewage disposal, drains, cement pipe laying C-42 (k)
(25) Sheet metal C-43 (k)
(26) Steel reinforcing C-50 (k)
(27) Steel structural C-51 (l)
(28) Structural pest control C-22 (k)
(29) Swimming pool C-53 (k)
(30) Tile (ceramic or mosaic) C-54 (k)
----- End of picture text -----

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.90.190

§ 3.90.200

==> picture [425 x 234] intentionally omitted <==

----- Start of picture text -----
Minimum Tax as
Set Forth in
Section 3.90.210,
Type Class Subsection:
(31) Warm-air heating, ventilating, air conditioning C-20 (k)
(32) Welding C-60 (k)
(33) Well drilling C-57 (k)
(34) Classified specialists C-61 (k)
(35) Additional Tax for Shop or Store. In addition to the basic
license tax payable by a contractor as computed pursuant to
Section 3.90.010 and the subdivisions of this section above,
each contractor shall pay tax computed on the basis of the
graduated scale, for any shop or store operated at a fixed place
of business within the city in conjunction with the contracting
business.
----- End of picture text -----

(Prior code § 2233; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986)

The following classifications are for the purposes of Chapters 3.80 through 3.96, considered to be of a professional nature, and each such professional individual shall pay a minimum annual tax as set forth in Section 3.90.210(l).

• (1) Accountant;

• (2) Appraiser;

• (3) Architect;

• (4) Assayer;

• (5) Attorney;

• (6) Chiropodist;

• (7) Chiropractor;

• (8) Dentist;

• (9) Designer;

• (10) Electrologist;

• (11) Engineer;

• (12) Hypnotherapist;

• (13) Marriage and family counselor;

• (14) Massagist;

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

PALM SPRINGS CODE

§ 3.90.210

§ 3.90.200

(15) Oculist;

(16) Optician;

(17) Optometrist;

(18) Osteopath;

• (19) Physician;

(20) Physiologist;

• (21) Physiotherapist;

(22) Psychologist;

(23) Surveyor;

• (24) Veterinarian;

• (25) X-ray technician. (Prior code § 2234; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1540 § 1, 1996)

The tax rates set forth in this section shall apply to each business or business activity made subject to the rates stated in the respective subsections hereof, in the amounts and during the time periods stated herein.

==> picture [425 x 314] intentionally omitted <==

----- Start of picture text -----
Tax Rate March 1, Tax Rate January 1, Tax Rate On and
Tax Rate Prior to 1966 to December 1987 to December After January 1,
Subsection March 1, 1986 31, 1986, Inclusive 31, 1987, Inclusive 1988
(a) $.20 $ .22 $ .24 $.27
(b) 1.00 1.10 1.21 1.33
(c) 2.00 2.20 2.42 2.66
(d) 3.00 3.00 4.00 4.00
(e) 4.00 4.00 5.00 5.00
(f) 5.00 6.00 6.00 7.00
(g) 10.00 11.00 12.00 13.00
(h) 15.00 17.00 18.00 20.00
(i) 20.00 22.00 24.00 27.00
(j) 25.00 28.00 30.00 33.00
(k) 50.00 55.00 61.00 67.00
(l) 75.00 83.00 91.00 100.00
(m) 100.00 110.00 121.00 133.00
(n) 125.00 138.00 151.00 166.00
----- End of picture text -----

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.90.210

§ 3.90.210

==> picture [425 x 295] intentionally omitted <==

----- Start of picture text -----
Tax Rate March 1, Tax Rate January 1, Tax Rate On and
Tax Rate Prior to 1966 to December 1987 to December After January 1,
Subsection March 1, 1986 31, 1986, Inclusive 31, 1987, Inclusive 1988
(o) 150.00 165.00 182.00 200.00
(p) 200.00 220.00 242.00 266.00
(q) 250.00 275.00 303.00 333.00
(r) 300.00 330.00 363.00 399.00
(s) 350.00 385.00 424.00 466.00
(t) 400.00 440.00 484.00 532.00
(u) 500.00 550.00 605.00 666.00
(v) 600.00 660.00 726.00 799.00
(w) 700.00 770.00 847.00 932.00
(x) 750.00 825.00 908.00 998.00
(y) 800.00 880.00 968.00 1,065.00
(z) 0.00 0.00 0.00 8.25
(aa) N/A N/A N/A 2.00
----- End of picture text -----

(Ord. 1257 § 2, 1986; Ord. 1427 § 2, 1992; Ord. 1468 § 2, 1994)

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.94.010

§ 3.94.030