Chapter 3.88 — GRADUATED SCALE TAX RATES

§ 3.88.010. Graduated scale license tax categories.¶

Businesses and business activities listed in this section are subject to business license tax on the basis of the graduated scale:

(1) Advertising agent;
(2) Advertising, signs. Posting, affixing, stenciling or painting advertising bills or signs upon any post, fence, billboard, advertising signboard, building or other structure, as well as operating and maintaining any billboards, signboards, advertising structure or sign device;
(3) Air cargo service;
(4) Air charter;
(5) Air conditioning service and maintenance;
(6) Aircraft dealers and distributors;
(7) Aircraft school;
(8) Aircraft service and maintenance;
(9) Airport, ticket office and operation;
(10) Ambulance service;
(11) Answering service;
(12) Antique dealers;
(13) Appliance service;
(14) Armored car service;
(15) Asphalt dealer, retail;
(16) Automobile accessories, parts or equipment business;
(17) Automobile storage;
(18) Baby stores;
(19) Bar supplies;
(20) Barber shop;
(21) Baths or bathhouse;
(22) Beauty parlor;
(23) Beauty school;
(24) Beds and accessories;

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City of Palm Springs, CA

PALM SPRINGS CODE

§ 3.88.010

(25) Bicycle repair;

(26) Bicycle shop or stand; (27) Billiard equipment, retail;

(28) Boat dealers; (29) Book dealers; (30) Business schools; (31) Bus service, charter only; (32) Carpet installation; (33) Cash registers and supplies; (34) Chemicals, pool; (35) Clothing, retail; (36) Coin dealers;

(37) Collection agency and/or credit bureaus; (38) Copying and duplicating; (39) Crafts and art supplies; (40) Data processing; (41) Diaper service; (42) Dog grooming; (43) Dog training; (44) Donut shop; (45) Delicatessen; (46) Draperies, retail; (47) Dressmaker;

(48) Driving school;

(49) Electric equipment repair;

(50) Electric cars and carts, retail;

(51) Employment agency;

(52) Equipment rental service;

(53) Exhibits and shows, nontheatrical;

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.88.010

(54) Fire extinguishers;

(55) Fish market;

(56) Frames, picture;

(57) Funeral director;

(58) Fur dealers;

(59) Furniture rentals;

(60) Gardening;

(61) Glass, retail;

(62) Golf course or driving range;

(63) Greeting cards;

(64) Guns and gunsmith;

(65) Gymnasium;

(66) Health food store;

(67) Insurance adjusters;

(68) Interior decorator;

(69) Janitorial service;

(70) Janitorial supplies;

(71) Jewelry, retail;

(72) Landscape gardener;

(73) Laundry and dry cleaning business branch call office;

(74) Land developer, land development company;

(75) Lawnmower sales;

(76) Lectures;

(77) Limousines.

If the operator does not maintain any office in the city limits, and only enters the city limits for picking up and dropping off persons at the airport, occasionally (not to exceed twenty trips annually), the operator is exempt from this section. However, the operator will be liable for per-trip charges at the airport which shall be in lieu of a business license tax.

(78) Liquor stores;

(79) Locksmith;
(80) Mail order business;

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City of Palm Springs, CA

PALM SPRINGS CODE

§ 3.88.010

(81) Maintenance, buildings, windows, swimming pools, etc.;
(82) Manufacturing;
(83) Massage parlors or other massage operations;
(84) Mattress dealers;
(85) Meat, retail;
(86) Men's clothing;
(87) Millwork;
(88) Mobile home dealers;
(89) Mobile home or trailer service (preparatory);
(90) Modeling school;
(91) Mortuary, funeral home;
(92) Motor driven cycles or scooters, rentals or sales;
(93) Moving and storage;
(94) Music and record sales;
(95) Musical instructor;
(96) Newspapers, magazines and other publications, excepting that delivery boys shall not be included in computation of tax;
(97) Novelties, retail;
(98) Oxygen supplies;
(99) Paper hanger;
(100) Parking lot; provided that no tax shall be due for a temporary parking lot for which a permit has been issued pursuant to Section 9405.01-A-10 of the Palm Springs Zoning Ordinance;
(101) Patio equipment and supplies;
(102) Pest control;
(103) Pet shop;
(104) Photography;
(105) Photography equipment;
(106) Photo developing;
(107) Piano tuning and repair;
(108) Printing and blueprinting;

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.88.010

(109) Property management;

(110) Propane dealer;

(111) Real estate school;

(112) Reducing salon;

(113) Rentals, equipment;

(114) Restaurant equipment and supplies;

(115) Retail business not classified elsewhere;

(116) Rug cleaning;

(117) Schools, seminars or classes;

(118) Service business not classified elsewhere;

(119) Sightseeing tours;

(120) Sign painter;

(121) Sound systems and equipment;

(122) Stable;

(123) Stamp stores;

(124) Stenographers, public;

(125) Swimming pool equipment and supplies;

(126) Tailor;

(127) Telephone company;

(128) Television cable service;

(129) Television or radio service;

(130) Tennis instructor;

(131) Tire dealer; (132) Toys, retail;

(133) Travel bureau; (134) Tree service; (135) Vehicle painting;

(136) Vehicle upholstering and/or top shop;

(137) Weather forecast service;

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City of Palm Springs, CA

PALM SPRINGS CODE

§ 3.88.010

(138) Weed control service;

(139) Wholesale distributor or delivery;

(140) Wigs, retail;

(141) Window cleaning;

(142) Women's clothing;

(143) Private investigators. (Prior code § 2221; Ord. 909 § 1, 1971; Ord. 1257 § 1, 1986; Ord. 1458 § 2. 1993; Ord. 1510 § 2, 1995)

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City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.90.010

§ 3.90.070