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/ |
| § | 3.84.280. | Patrol, private. | places—Generally. | |
| § | 3.84.290. | Pawnbroker. | § 3.90.080. | Eating and/ |
| § | 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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