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Title 3 — REVENUE AND FINANCE

Palm Springs Municipal Code · 2026-07 edition · updated 2026-10-02 · Palm Springs

REVENUE AND FINANCE

  • Division I § 3.16.018. No application regular

  • General Revenue and Financial Provisions course of business. § 3.16.020. Auditing prerequisite to

  • Chapter 3.04 payment. FUNDS § 3.16.030. Forms—Blanks for demands.

  • § 3.04.010. Establishment. § 3.16.040. Departmental approval of

  • § 3.04.020. Inclusion in budget. claims. § 3.04.030. Sales taxes—Capital § 3.16.050. Approval by director of projects fund. finance and general services. § 3.16.060. Prepayment of demands.

  • Chapter 3.08 § 3.16.070. Register of demands.

  • INVESTMENT OF MONEYS AND § 3.16.080. City council approval.

  • FUNDS § 3.16.090. Record of approved demands.

  • § 3.08.010. Investment of city moneys and deposit of securities. Chapter 3.20

  • § 3.08.020. Authorized investments. TRANSFER OF TAX FUNCTIONS

  • § 3.08.030. Sales of securities. § 3.08.040. City bonds. § 3.20.010. Assessment and collection of § 3.08.050. Reports. city taxes by county. § 3.08.060. Deposits of securities. § 3.08.070. Trust fund administration. Chapter 3.22

Chapter 3.20 TRANSFER OF TAX FUNCTIONS § 3.20.010. Assessment and collection of city taxes by county. Chapter 3.22 SALES AND USE TAX

Chapter 3.16 DEMANDS AND CLAIMS

Article I Sales and Use Tax (Measure J)

  • § 3.16.010. Claims for money or damages.

  • § 3.16.011. Enjoining Collection Forbidden—Claims for Recovery of Taxes.

  • § 3.16.012. Basis For Tax Refund To Be Stated.

  • § 3.16.013. Tax Refund Claims Procedures.

  • § 3.16.015. Claims presentation requirements.

  • § 3.16.016. Time and place for claim presentations—Council action.

  • § 3.22.010. Title. § 3.22.020. Purpose. § 3.22.030. Operative date and termination date.

  • § 3.22.040. Contract with state. § 3.22.050. Transactions and sales tax rate.

  • § 3.22.060. Place of sale. § 3.22.070. Use tax rate. § 3.22.080. Adoption of provisions of state law.

  • § 3.22.090. Limitations on adoption of state law and collection of use taxes.

PALM SPRINGS CODE

§ 3.22.100. Permit not required. § 3.24.040. Exemptions.
§ 3.22.110. Exemptions and exclusions. § 3.24.050. Operator's duties.
§ 3.22.120. Amendments. § 3.24.060. Registration.
§ 3.22.130. Enjoining collection § 3.24.070. Returns and remittances.
forbidden. § 3.24.080. Reporting and remitting.
§ 3.22.140. Independent annual audit. § 3.24.090. Cessation of business.
§ 3.24.100. Delinquency.
Article II § 3.24.110. Fraud.
Transactions and Use Tax (Measure D) § 3.24.120. Failure to collect and report
tax—Determination of tax
§ 3.22.150. Title. by tax administrator.
§ 3.22.160. Operative date. § 3.24.140. Records.
§ 3.22.170. Purpose. § 3.24.150. Refunds.
§ 3.22.180. Contract with State. § 3.24.160. Revocation of permit.
§ 3.22.190. Transactions tax rate. § 3.24.170. Closure of hotel without
§ 3.22.200. Place of sale. permit.
§ 3.22.210. Use tax rate. § 3.24.180. Recording certificate—Lien.
§ 3.22.220. Adoption of provisions of § 3.24.190. Priority and lien of tax.
State Law. § 3.24.200. Warrant for collection of
§ 3.22.230. Limitations on adoption of tax.
§ 3.22.240. State Law and collection of
use taxes.
Permit not required.		 § 3.24.210.
§ 3.24.220.		 Seizure and sale.
Liability of
successor—Withholding by
§ 3.22.250. Exemptions and exclusions. purchaser.
§ 3.22.260. Amendments. § 3.24.225. Determination of successor's
§ 3.22.270. Enjoining collection liability by tax
forbidden. administrator—Withholding
§ 3.22.280. Public oversight. by purchaser, escrow
§ 3.22.290. Audit and review. company or bankruptcy
trustee.
Chapter 3.24
TRANSIENT OCCUPANCY TAX		 § 3.24.230. Liability of
purchaser—Release.
§ 3.24.240. Responsibility for payment.
§ 3.24.010. Short title. § 3.24.250. Withhold notice.
§ 3.24.020. Definitions. § 3.24.260. Violations—Misdemeanor.
§ 3.24.030. Tax imposed on hotel § 3.24.270. Extension of time.
guests—Use of proceeds. § 3.24.280. Divulging of information
§ 3.24.035. Tax imposed on Group forbidden.
Meeting Hotel Guests—Use § 3.24.290. Agreement with county.
of proceeds. § 3.24.292. Agreement with owner for
§ 3.24.038. Credit for payments of tax payment in lieu of transient
imposed by community occupancy tax for
redevelopment agency. condominium-hotels.
§ 3.24.039. Tax imposed—Community § 3.24.295. Agreement with Indian
redevelopment agency. tribes.

REVENUE AND FINANCE

§ 3.24.300. Expenses paid from gross Chapter 3.29
receipts. PALM SPRINGS TOURISM
§ 3.24.310. Use of proceeds. INFRASTRUCTURE DISTRICT NO.
§ 3.24.315. Hotel operations incentive 2026-01
program.
§ 3.29.010.
Property and Business
Chapter 3.28
TIME-SHARE OCCUPANCY TAX		 Improvement District Law
of 1994.
§ 3.29.020.
Palm Springs Tourism
§
§		 3.28.010.
3.28.020.		 Short title.
Definitions.		 Infrastructure District No.
2026-01.
§
§		 3.28.030.
3.28.040.		 Tax imposed.
Exemptions.		 Chapter 3.30
FEES AND CHARGES FOR
§ 3.28.050. Relationship to transient EXTRAORDINARY POLICE SERVICES
occupancy tax.
§ 3.28.060. Operator's duties. § 3.30.010.
Short title.
§ 3.28.070. Registration. § 3.30.020.
Imposition of charge.
§ 3.28.080. Returns and remittances. § 3.30.030.
Period during which fee
§ 3.28.090. Reporting and remitting. imposed.
§ 3.28.100. Delinquency. § 3.30.050.
Computation of fee.
§ 3.28.110. Fraud—Penalty. § 3.30.060.
Civil nature of fee.
§ 3.28.120. Failure to collect and report § 3.30.070.
Collection of fee.
tax—Determination of tax § 3.30.080.
Late charge upon late
by tax administrator. payment.
§ 3.28.130. Appeal. § 3.30.090.
Collection costs and
§ 3.28.140. Records. attorneys fees.
§ 3.28.150. Refunds. § 3.30.100.
Police services at parties,
§ 3.28.160. Noncompliance—Effect on gatherings or events
conditional use permit. requiring a second response.
§ 3.28.170. Recording certificate—Lien. § 3.30.110.
Police services fee.
§ 3.28.180. Warrant for collection of § 3.30.120.
Confidentiality.
tax.
§ 3.28.190. Seizure and sale. Chapter 3.32
§ 3.28.200. Direct collection of UTILITY USER TAX
tax—Costs.
§ 3.28.210. Responsibility for payment. § 3.32.010.
Definitions.
§ 3.28.220. Violation—Misdemeanor. § 3.32.020.
Exemptions.
§ 3.28.230. Extension of time. § 3.32.030.
Telephone users tax.
§ 3.28.240. Divulging of information
forbidden.		 § 3.32.031.
Bundling Taxable Items
with Non-Taxable Items.
§ 3.28.250. Expenses paid from gross
receipts.		 § 3.32.032.
Substantial Nexus /
Minimum Contacts.
§ 3.28.260. Disposition of net proceeds. § 3.32.040.
Electricity users tax.
§ 3.32.050.
Gas users tax.

PALM SPRINGS CODE

§ 3.32.060. Tax on cogenerated § 3.32.218. Independent Audit of Tax
electricity. Collection, Exemption,
§ 3.32.065. Service user receiving direct Remittance, and
purchase of gas or Expenditure.
electricity. § 3.32.219. Collection of Tax by Service
§ 3.32.070. Collection of Providers.
tax—Duty—Procedures. § 3.32.220. Violations—Penalties.
§ 3.32.080. Delinquent taxes—Service § 3.32.230. Jurisdiction of the Public
supplier—When delinquent. Utilities Commission of the
§ 3.32.090. Delinquent taxes—Service state.
supplier—Penalty for failure § 3.32.240. Proceeds—Fund and
to remit. purpose.
§ 3.32.100. Delinquent taxes—Service § 3.32.250. Tax Incentives and Rebates
supplier—Penalty for fraud. for Energy Conservation
§ 3.32.110. Delinquent taxes—Service and Reduction of
supplier—Interest. Greenhouse Gases.
§ 3.32.120. Delinquent taxes—Service
supplier—Penalty and Chapter 3.34
interest part of tax. PARKING TAX
§ 3.32.130. Delinquent taxes—Service
user—Penalty for failure to § 3.34.005. Definitions.
pay. § 3.34.010. Imposition and rate of tax.
§ 3.32.140. Delinquent taxes—Service § 3.34.020. Persons liable for tax.
user—Penalty for fraud. § 3.34.030. Collection of tax by
§ 3.32.150. Delinquent taxes—Service operators—Receipt to
user—Interest. occupant—Rules for
§ 3.32.160. Delinquent taxes—Service collection schedules.
user—Penalty and interest § 3.34.040. Registration of operator.
part of tax. § 3.34.050. Records required from
§ 3.32.170. Actions to collect. operators.
§ 3.32.171. Deficiency Determination § 3.34.060. Examination of records.
and Assessment—Tax § 3.34.070. Authority to require reports.
Application Errors. § 3.34.080. Time of payment.
§
§
§
§		 3.32.180.
3.32.190.
3.32.200.
3.32.210.		 Additional powers and
duties of tax administrator.
Assessment—Administrative
remedy.
Records.
Refunds.		 § 3.34.090.
§ 3.34.100.
§ 3.34.110.
§ 3.34.120.
§ 3.34.130.		 Extension of time to file.
Deficiency determination.
Interest on deficiency.
Offsetting of overpayments.
Time for payment of
amounts found
§ 3.32.215. Appeals. due—Penalty for
§ 3.32.217. Notice of changes to delinquency.
ordinance; Effect of State
and Federal Reference and
Authorization.		 § 3.34.140.
§ 3.34.150.		 Manner of serving notices.
Penalties—Failure to pay
tax.
§ 3.34.160. Determination if no return is
made.

REVENUE AND FINANCE

  • § 3.34.170. Interest on amount found § 3.37.130. Procedure for refund of due. public arts fee for artwork in lieu of fee.

  • § 3.34.180. Appeals from determinations of finance § 3.37.140. Ownership of artwork on director. private property.

  • § 3.34.190. Violation by operator. § 3.37.150. Application procedure for § 3.34.200. Tax deemed a debt. donation of artwork to the city.

  • § 3.34.210. Disposition of tax funds.

    • § 3.37.160. Review and acceptance of artwork donated to the city.

Division I — General Revenue And Financial Provisions

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