Palm Springs Municipal Code Ch. 3.56 Payment—collection

Unless otherwise specifically provided, all annual license taxes are due and payable on or before the anniversary date of the business license tax receipt.

(1) Each person required to have a license shall be liable for the payment of the tax for the full term of one year from the date of first payment of the tax or first conduct of business by such applicant, whichever is earlier.

(2) When a new owner of a business, which was previously licensed for the current year, applies for a license, the business license application of the new owner will be processed as though such new owner were a new license applicant.

(Prior code § 2131; Ord. 908 § 2, 1971; Ord. 1177 §§ 2 and 3, 1983)

All renewal licenses shall be delinquent if not paid on or before the thirtieth day following the due date. A penalty of ten percent of said license tax shall be added to delinquent licenses on the first day of delinquency, and an additional twenty percent shall be added thereto on the first day of each succeeding thirty-day period thereafter, provided that the amount of such penalties to be added shall not exceed fifty percent of the license tax due.

(Prior code § 2132; Ord. 908 § 2, 1971; Ord. 1177 § 4, 1983)

A penalty of fifty percent of the prescribed license tax, or twenty dollars, whichever is higher, shall be added to the license for any business starting operations before first applying for and securing a business license, unless otherwise provided.

(Prior code § 2133; Ord. 908 § 2, 1971)

In addition to all other powers conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that ten percent of any tax determined to be payable shall be added thereto.

(Prior code § 2134; Ord. 908 § 2, 1971)

The amount of any license imposed hereunder shall be deemed a debt to the city; and any person, firm or corporation carrying on any trade, calling, profession or occupation mentioned herein without having a license from this city so to do, shall be liable to an action in the name of the city of Palm Springs in any court of competent jurisdiction, for the amount of license tax imposed herein on such trade, calling, profession or occupation.

(Prior code § 2135; Ord. 908 § 2, 1971)

The city attorney or the collector may, on behalf of the city, take all appropriate legal action in order to collect such debts owing to the city, and may commence, or defend, in the name of the city in any court of competent jurisdiction, an action or actions relating to any amount of license tax, penalties and interest alleged by the collector to be due the city, or an action to collect the amount of any delinquent tax, together with penalties and interest due.

(Prior code § 2136; Ord. 908 § 2, 1971)

In case of recovery by the plaintiff, court costs shall be added to the judgment as costs to be collected from the defendant or defendants.

(Prior code § 2137; Ord. 908 § 2, 1971)