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Title 3 — REVENUE AND FINANCE

Chapter 3.35 — CANNABIS AND MARIJUANA TAX

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

Chapter 3.38 JOB CREATION INCENTIVE PROGRAM

Chapter 3.36 MOBILE SOURCE AIR POLLUTION REDUCTION FEES AND CHARGES

  • § 3.38.010. Purpose. § 3.38.020. Job creation incentive program.

  • § 3.38.030. Form of program assistance. § 3.38.040. Required findings for assistance.

  • § 3.38.050. Program assistance discretionary.

  • § 3.36.010. Purpose. § 3.36.020. Definitions. § 3.36.030. Administration of vehicle registration fee.


§
§

3.36.020.
3.36.030.

Definitions.
Administration of vehicle
registration fee.
§ 3.38.030.
§ 3.38.040.
program.

Form of program assistance

Required findings for
assistance.

Chapter 3.37 § 3.38.050.
Program assistance
PUBLIC ARTS FEE, FUND AND discretionary.
PROGRAM
Chapter 3.39
§ 3.37.010. Purpose. ACCESS LINE TAX
§ 3.37.020. Program execution.
§ 3.37.030. Definitions. § 3.39.010.
Purpose.
§ 3.37.040. Public arts fund. § 3.39.020.
Definitions.
§ 3.37.050. Projects subject to public § 3.39.030.
Imposition of Access Line
arts program requirements. Tax.
§ 3.37.060. Certificates of occupancy. § 3.39.040.
Exemptions.
§ 3.37.070. Requirement to provide § 3.39.050.
Tax Schedule.
artwork or pay development § 3.39.060.
Collection and
fee. Administration of Tax.
§ 3.37.080. Art site acceptability.
§ 3.37.090. Criteria for artwork Division II
selection. Business License and Tax Program
§ 3.37.100. Maintenance of artwork on
public and private property. Chapter 3.40
§ 3.37.110. Application procedures for GENERAL PROVISIONS
placement of artwork on
private property. § 3.40.010.
Purpose.
§ 3.37.120. Approval procedures for § 3.40.020.
Effect on other ordinances.
placement of artwork on
private property.

PALM SPRINGS CODE

§ 3.40.030. License does not permit § 3.44.020. Business.
business otherwise § 3.44.030. Business license.
prohibited. § 3.44.040. City.
§
§
§
3.40.040.
3.40.050.
3.40.060.
Unlawful manner of
operation.
Duration of license.
Effect of chapter on past
actions and obligations
previously accrued.
§ 3.44.050.
§ 3.44.060.
§ 3.44.070.
§ 3.44.080.
§ 3.44.090.
Collector.
Conduct—Carry on.
Employee.
Fixed place of business.
Out-of-town.
§ 3.40.070. Unexpired licenses § 3.44.100. Permit.
heretofore issued. § 3.44.110. Person.
§ 3.44.120. Premises.
Chapter 3.42 § 3.44.130. Solicitor.
CANNABIS § 3.44.140. Sworn statement.
§ 3.42.010. Purpose. Chapter 3.48
§ 3.42.020. Definitions. REQUIREMENTS—EXEMPTIONS
§ 3.42.030. Gross Receipts Tax.
§ 3.42.040. Cultivation Tax. § 3.48.010. License.
§ 3.42.045. Registration of Cannabis § 3.48.020. Branch facilities—Separate
Business. businesses—Dual
§ 3.42.050. Payment Obligation. classifications.
§ 3.42.060. City Council Authorization § 3.48.030. Evidence of doing business.
to Adjust Rates. § 3.48.040. Tax adjustments required in
§ 3.42.070. Tax Payment Does Not cases of interstate
Authorize Activity. commerce.
§ 3.42.080. Cannabis Tax Is Not a Sales
Tax.
§ 3.48.050. Charitable activities
exemption.
§ 3.42.090. Amendments and § 3.48.060. War veterans' exemption.
Administration. § 3.48.070. Domestic household help
§ 3.42.100. Returns and Remittances. exemption.
§ 3.42.110. Failure to Pay Timely. § 3.48.080. Filing for exemptions.
§
§
3.42.120.
3.42.125.
Refunds.
Enforcement.
§ 3.48.090. Waiver or reduction of taxes
or penalties by city council.
§ 3.42.130. Consistency with Business
Tax Rules.
Chapter 3.52
ISSUANCE OF LICENSES
§ 3.42.135. Successor And Assignee
§ 3.42.140. Responsibility.
Debts; Deficiencies;
Assessments.
§ 3.52.010.
§ 3.52.020.
Application—Generally.
Application—Processing.
§ 3.52.030. Handling where legal
Chapter 3.44
DEFINITIONS
§ 3.52.040. impediments exist to
conducting of business.
Issuance—Contents.
§ 3.44.010. Definitions generally. § 3.52.050. Duplicate license.

REVENUE AND FINANCE

§ 3.52.060. Nontransferable—Amended Chapter 3.72 license for changed location. RECORDS CONFIDENTIAL

Chapter 3.56 PAYMENT—COLLECTION

§ 3.72.010. Records confidential—Exceptions.

  • Chapter 3.76

  • VIOLATIONS

  • § 3.56.010. License tax—When payable. Chapter 3.76 § 3.56.020. Delinquency—Penalty. VIOLATIONS § 3.56.030. Penalty—New or initial licenses. § 3.76.010. Penalties.

  • § 3.56.040. Extensions of time. § 3.76.020. Continuing violations. § 3.56.050. License as debt—Court action. Chapter 3.80 BUSINESS LICENSE TAX

  • § 3.56.060. Legal actions and RATES—GENERALLY

  • proceedings authorized.

  • § 3.56.070. Court costs.

  • § 3.80.010. License rates prescribed and classified.

  • Chapter 3.60 § 3.80.020. Activities within scope of

  • ASSESSMENTS IN CERTAIN CASES license tax.

  • § 3.80.030. Out-of-town businesses.

  • § 3.60.010. Determination—Generally. § 3.60.020. Determination—Additional § 3.80.040. Unmentioned businesses. information. § 3.80.050. Graduated scale basis of computation.

  • § 3.60.030. Notice—Hearing. § 3.80.060. "Number of employees" defined.

Chapter 3.64 ENFORCEMENT

Chapter 3.84 FIXED LICENSE RATES

§ 3.64.010. Cumulative FIX ED LICENSE RATES
remedies—Punishment—Collection.
§
§
§
3.64.020.
3.64.030.
3.64.040.
Criminal prosecution.
Showing of license.
Posting and keeping of
licenses.
§ 3.84.010.
§ 3.84.020.
§ 3.84.035.
Fixed rate license tax
categories.
Auction.
Automobiles for
§
§
§
3.64.050.
3.64.060.
3.64.070.
Error in tax nonprejudicial.
Error in issuance of license.
Modification, suspension, or
revocation.
§ 3.84.040.
§ 3.84.050.
hire—Rental or lease.
Auto wrecking.
Bakery and catering
wagons.
§ 3.84.060. Bankrupt, assigned or
Chapter 3.68
APPEALS
§ 3.84.070. damaged goods.
Broker, real estate.
§ 3.84.080. Carnival.
§ 3.68.010. Appeal procedure. § 3.84.090. Circus—Menagerie.
§ 3.84.100. Charter bus service.
§ 3.84.110. Clubs, private recreational.

PALM SPRINGS CODE

§ 3.84.120. Coin-operated § 3.84.365. Swap meets.
machines—Generally—Exceptions.
§ 3.84.370.
Telegraph companies.
§ 3.84.130. Coin-operated § 3.84.380. Theaters and shows, motion
machines—Application—Change picture and
of location. theatrical—Drive-in
§ 3.84.140. Coin-operated theaters.
machines—Schedule of § 3.84.390. Trailer or recreational
taxes. vehicle parks.
§ 3.84.150. Wired music services. § 3.84.400. Woodyards.
§ 3.84.160. Coin-operated § 3.84.410. Wholesale
machines—Jukeboxes. distributors—Wholesale
§ 3.84.170. Coin-operated delivery.
machines—Seizure for § 3.84.420. Optional daily fixed rate
nonpayment. license tax basis.
§ 3.84.180. Coin-operated
machines—Redemption Chapter 3.88
and/or sale. GRADUATED SCALE TAX RATES
§ 3.84.190. Dance or dance hall.
§ 3.84.200. Delivery and transfer § 3.88.010. Graduated scale license tax
services. categories.
§ 3.84.210. Fertilizer.
§ 3.84.220. Hotels, apartments, rooming Chapter 3.90
houses and rest GRADUATED SCALE WITH MINIMUM
homes—Generally. TAX
§ 3.84.230. Hotels, apartments, rooming
houses and rest § 3.90.010. Categories subject to
homes—Dining areas. minimum tax.
§ 3.84.240. Hotels, apartments, rooming § 3.90.020. Brickyard.
houses and rest § 3.90.030. Brokers, stocks and bonds
homes—Food served. or insurance.
§ 3.84.250. Laundry and cleaning § 3.90.040. Building supplies.
businesses. § 3.90.050. Dancing school—Generally.
§ 3.84.260. Model home. § 3.90.060. Dancing school—Children's.
§ 3.84.270. Nurse, professional. § 3.90.070. Eating and/or drinking
§ 3.84.280. Patrol, private. places—Generally.
§ 3.84.290. Pawnbroker. § 3.90.080. Eating and/or drinking
§ 3.84.300. Peddlers or solicitors. places—Dancing.
§ 3.84.310. Pickup of goods, wares or § 3.90.090. Escrow business.
waste products. § 3.90.100. Ice manufacturing,
§ 3.84.320. Pool, billiards, bowling and distribution or vending.
the like. § 3.90.110. Investments, loans or similar
§ 3.84.330. Prefabricated buildings. businesses.
§ 3.84.340. Salesman or commercial § 3.90.120. Lumber or lumber yard.
traveler. § 3.90.130. Mobilehomes, trailers and
§ 3.84.350. Secondhand dealer. recreational vehicles,
§ 3.84.360. Sports events. nonmotorized.

REVENUE AND FINANCE

§ 3.90.140. Radio or television Chapter 3.96
broadcasting. LICENSE TAXES COMPUTED ON
§ 3.90.150. Skating rink. GROSS RECEIPTS BASIS
§ 3.90.160. Vehicle service stations and
garages. § 3.96.010. Categories in which taxes
§
§
§
§
3.90.170.
3.90.180.
3.90.190.
3.90.200.
Vehicle sales and service.
Vehicle towing or
transporting.
Contractors.
Professional classifications.
§ 3.96.020. are computed on a gross
receipts basis.
Coin-operated vending
machines—Laundry
equipment—Businesses
limited exclusively to
§ 3.90.210. Business license tax rates. renting, leasing or
operating.
Chapter 3.94 § 3.96.030. Minimum fee per licensee.
ADDITIONAL TAX ON NEW § 3.96.040. Initial license
CONSTRUCTION application—Ascertainment
of tax.
§ 3.94.010. Definitions. § 3.96.050. License renewals—Record
§ 3.94.020. New construction taxed. keeping.
§ 3.94.030. Time for payment. § 3.96.060. Auditing powers of collector.
§ 3.96.070. Revocation of licenses.

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