Chapter 3.34 — PARKING TAX

Definitions as used in this chapter:

"Occupant" means a person who parks his or her vehicle in a parking station.

"Operator" means the individual, partnership or corporation that operates a parking station with the city.

"Parking station" means a public parking lot or structure in which individuals may park their vehicles in exchange for payment of an hourly, daily or monthly rental fee, except that parking meter zones, as designated in Section 5.38.040 of this code, are not "parking stations." (Ord. 1563 § 3, 1998)

• (a) There is imposed a tax of twenty-five percent of the rent for every occupancy of parking space in a parking station in the city; provided, however, that no occupant shall pay a tax exceeding the sum of twenty-five cents per vehicle per day, or ten percent of the monthly charge where the charge is made on a monthly basis for occupying and parking station pursuant to the provisions of this chapter, nor shall any tax be imposed for the first hour of any continuous period of occupancy of a parking space.

• (b) The tax imposed by this chapter shall be paid upon any occupancy on or after the operative date, although such occupancy is had pursuant to a contract, lease, or other arrangement made prior to such date.

• (Ord. 1338 § 1, 1989)

Every occupant occupying parking space in a parking station in this city shall be liable for the tax imposed herein.

(Ord. 1338 § 1, 1989; Ord. 1563 § 4, 1998)

Every operator in this city who rents parking spaces in a parking station shall collect the parking tax at the time the operator collects the rent from the occupant. Upon demand, the operator shall provide a receipt to the occupant which shows that the parking tax has been paid. If the operator does not collect the tax, then the liability for the parking tax shifts to the operator and the operator becomes liable for the parking tax and any resulting penalties described under this section. In all cases of transactions upon credit or deferred payment, the payment or tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof.

(Ord. 1338 § 1, 1989; Ord. 1563 § 5, 1998)

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City of Palm Springs, CA § 3.34.040

PALM SPRINGS CODE

§ 3.34.070

Every person in or about to engage in business as an operator of a parking station in this city shall immediately register with the finance director on a form provided by said finance director. Persons engaged in such business must so register not later than fifteen days after the operative date of this tax, but such privilege of such registration after the operative date of such tax shall not relieve any person from the obligation of payment or collection of tax on and after the operative date, regardless of registration. Such registration shall set forth the name under which such person transacts or intends to transact business, the location of his place or places of business and such other information to facilitate the collection of the tax as the finance director may require. The registration shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The finance director shall within thirty days after such registration issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of such registrant. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the finance director upon the cessation of business at the location named or upon its sale or transfer.

If the finance director deems it necessary in order to facilitate initial registration hereunder of persons engaged in business on or prior to the date of imposition of the tax as set forth in this chapter, he may prescribe provisions therefor other than those provided in this section. Such provisions shall be made to effect the purpose thereof. For such purposes, such provisions shall be in lieu of those herein provided. Such registration and the certificate thereof shall have the same effect as that provided herein. (Ord. 1338 § 1, 1989)

Every operator renting parking space in this city shall keep such records, receipts, invoices and other pertinent papers in such form as the finance director may require. (Ord. 1338 § 1, 1989)

The finance director or any person authorized in writing by him may examine the books, papers, records and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid. (Ord. 1338 § 1, 1989)

In administration of the tax, the finance director may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of parking spaces which are subject to the tax. The reports shall be filed when the finance director requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the finance director may require.

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.34.070

§ 3.34.140

(Ord. 1338 § 1, 1989)

Said report, and taxes calculated thereby to be due to the city, shall be due and payable, and delivered to the finance director of the city not later than the twentieth day of each calendar month following the month in which said taxes were collected. (Ord. 1338 § 1, 1989)

For good cause, the finance director may extend for not to exceed one month the time for making any return or payment of tax. Any person to whom an extension is granted, who makes return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one percent per month, or fraction thereof, for the period of such extension to the time of return and payment.

(Ord. 1338 § 1, 1989)

If the finance director is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any person, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or for more than one period. (Ord. 1338 § 1, 1989)

The amount of the determination, exclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from and after the last day required for payment pursuant to Section 3.34.080.

(Ord. 1338 § 1, 1989)

In making a determination, the finance director may offset overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 3.34.110. (Ord. 1338 § 1, 1989)

All determinations of the finance director made hereunder are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (Ord. 1338 § 1, 1989)

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City of Palm Springs, CA § 3.34.140

PALM SPRINGS CODE

§ 3.34.190

Any notice relating to redetermination proceedings shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. (Ord. 1338 § 1, 1989)

Any person who fails to pay any tax to the city or any amount of tax required to be collected and paid to the city, except amounts of determinations made by the finance director pursuant hereto, within the time required, shall pay a penalty of ten percent of the tax plus interest at the rate of one percent per month, or fraction thereof, from the date on which the tax required to be collected became due and payable to the city until the date of payment. (Ord. 1338 § 1, 1989)

• (a) Estimate of Gross Receipts; Computation of Tax Penalty.

If any person fails to make a return, the finance director shall make an estimate of the amount of the gross receipts of the person, or as the case may be, of the amount of the total rentals in this city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the finance director's possession or may come into his possession. Upon the basis of this estimate the finance director shall compute and determine the amount required to be paid to the city, adding to the sum thus arrived at a penalty equal to ten percent thereof. One or more determinations may be made for one or for more than one period.

• (b) Manner of Computation; Offsets; Interest.

In making a determination the finance director may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in this chapter.

(Ord. 1338 § 1, 1989)

The amount of the determinations, exclusive of penalties, pursuant to a determination under Section 3.34.160 shall bear interest at the rate of one percent per month, or fraction thereof, from the last day of the month following the close of the period designated in Section 3.34.080. (Ord. 1338 § 1, 1989)

Any person dissatisfied with a determination of the finance director relative to any provision of this chapter, may appeal such determination in the manner provided in Chapter 2.05 of this code. (Ord. 1338 § 1, 1989)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.34.190

§ 3.34.210

Any operator or other person who fails or refuses to register as herein required, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the finance director, or who renders a false or fraudulent report, with intent to defeat or evade the determinations of an amount due required by this chapter to be made is punishable as specified in Sections 1.01.140 and 1.01.150.

(Ord. 1338 § 1, 1989; Ord. 1409 § 1, 1992)

The amount of any tax or penalty imposed by this chapter shall be deemed a debt due to the city by the person required hereby to collect the same.

(Ord. 1338 § 1, 1989)

All taxes and penalties received pursuant to the provisions of this chapter shall be deposited by the treasurer in the general fund.

(Ord. 1338 § 1, 1989)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.34.210

CHAPTER 3.35 CANNABIS AND MARIJUANA TAX

Note: Editor's Note: On November 7, 2017, the voters approved Ballot Measure E, Ordinance No. 1946, imposing a tax on cannabis business activity (see PSMC Chapter 3.42) and suspending the tax imposed by PSMC Chapter 3.35.

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.36.010

§ 3.36.030