There are imposed upon the businesses, trades, professions, callings and occupations specified in Chapters
3.40 through
3.96 license taxes in the amounts hereinafter prescribed. It is unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the city without first having procured a license from the city to do so and paying the tax hereinafter prescribed or without complying with any and all provisions of the Palm Springs Municipal Code, any Emergency Order, and the applicable provisions of Chapters
3.40 through
3.96. This section shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state. Persons not so required to obtain a license prior to doing business within the city nevertheless shall be liable for payment of the tax imposed hereunder.
(Prior code § 2111; Ord. 908 § 2, 1971; Ord. 2026 § 12, 2020)
(a) Branches
and Separate Businesses.
Except as otherwise specifically provided in this code, a separate
license must be obtained for each business and for each branch establishment
or location of a business. A separate license must be obtained for
each separate business not ordinarily an accepted part of a licensed
business although carried on at the same location as such licensed
business. Each license shall evidence tax payment only, for the business
licensed thereby at the location and in the manner designated in such
license.
(b) Separate
Computation of License Tax.
Where a license tax is hereby imposed upon any business, and
such business is conducted with branch establishments or at separated
fixed places, the tax shall be computed as if each such branch or
place were a separate and independent business.
(c) Businesses
Classifiable Under Different Categories.
Whenever a business may reasonably be classified under two or more separate specific categories set forth in Chapters
3.40 through
3.96 with differing bases for tax computation, the tax shall be computed using the basis which will render the highest amount of tax.
(Prior code § 2112; Ord. 908 § 2, 1971)
When any person by use of signs, circulars, cards, telephone
book, or newspapers, advertises, holds out, or represents that he
is in business in the city, or when any person holds an active license
or permit issued by a governmental agency indicating that he is in
business in the city, and such person fails to deny by a sworn statement
given to the collector that he is not conducting a business in the
city, after being requested to do so by the collector, then these
facts shall be considered prima facie evidence that he is conducting
a business in the city.
(Prior code § 2113; Ord. 908 § 2, 1971)
None of the license taxes provided for herein shall be so applied
as to occasion an undue burden upon interstate commerce or be violative
of the equal protection and due process clauses of the Constitution
of the United States and the state.
In any case where a license tax is believed by a licensee or applicant for a license to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he may apply to the collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed license tax. The applicant shall, by sworn statement and supporting testimony, show his method of business and the gross volume or estimated gross volume of business and such other information as the collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The collector shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed. In fixing the license tax to be charged, the collector shall have the power to base the license tax upon any measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by Chapters
3.40 through
3.96. The collector may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross incomes from local sources upon which a license tax adjustment may be based; provided that no additional license tax during any one calendar year shall be required after the licensee shall have paid an amount equal to the annual license tax as prescribed in Chapters
3.40 through
3.96.
(Prior code § 2114; Ord. 908 § 2, 1971)
The provisions of Chapters
3.40 through
3.96 shall not be deemed or construed to require payment of a license tax in connection with the main functional activities or related operations or business affairs of any religious, charitable or eleemosynary institution or organization, qualified for exemption under Section 501 of the U.S. Internal Revenue Code or equivalent statute, and which activities, operations or affairs are carried on wholly for religious or charitable purposes and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; provided, however, that the foregoing rule of exemption shall be subject to the following limitations, qualifications and modifications:
(1) The
within exemption shall not be deemed applicable with regard to any
commercial-type revenue producing rental activity or other merchandising
or business activities directly or indirectly operated on a regular
basis by or on behalf of a religious or charitable institution or
organization;
(2) When
activities otherwise exempt under the above basic rule are conducted
for and on behalf of an exempt institution or organization by a profit-making
contractor or concessionaire or the like, then the exemption shall
be applicable only with regard to the religious or charitable organization,
and shall not be applicable with regard to the activities, operations
or revenues received by the contractor or concessionaire or the like;
(3) Notwithstanding the foregoing subsection, the additional tax for new construction applicable pursuant to Chapter
3.94 shall be waived with regard to construction of buildings or additions for use by an exempt institution or organization directly in connection with its main functional religious or charitable operations, and which use is not in connection with commercial-type revenue producing activities, rentals or operations on which tax exemption would be denied pursuant to subsection
(1) above;
(4) No
license tax shall be required for the conducting of any entertainment,
concert, exhibition, or lecture on scientific, historical, literary,
religious, or moral subjects within the city, whenever the receipts
therefrom are to be appropriated to any institution or organization
exempt under the above basic rule, provided that this exemption shall
not apply to any person or entity conducting business and deriving
profit, incidentally to producing the receipts as stated;
(5) No
license tax shall be required for the conducting of any temporary
entertainment, concert, exhibition, or lecture by any religious, charitable,
civic, fraternal, educational, military, state, county or municipal
organization or association, whenever the receipts therefrom are to
be appropriated for the purposes and objects for which such organization
or association was formed, and from which profit is not derived by
any other persons except those in the business of producing, staging,
or otherwise participating in such events, and provided that this
exemption shall not apply to such or any other persons or entities
conducting business and deriving profit, incidentally to producing
the receipts as stated;
(6) Nothing
in this section shall be deemed to exempt any person, organization
or association from complying with other provisions of this code or
any other law or regulation requiring a permit or other approval from
the city council or any city department, board, commission or other
entity or public official, to conduct any business or activity.
(Prior code § 2115; Ord. 908 § 2, 1971; Ord. 928 § 1, 1972)
Every honorably discharged or honorably released person having
served in the Armed Forces of the United States in any Indian War,
the Spanish-American War, any Philippine Insurrection, The Chinese
Relief Expedition, World War I, World War II, the Korean War, or the
Viet Nam War, who is physically unable to obtain a livelihood by manual
labor, and who shall be a qualified elector of the state, may, subject
to other ordinances of the city, distribute, circulate and hawk, peddle
and vend any goods, wares or merchandise owned by him without payment
of any license tax or fee whatsoever.
(Prior code § 2116; Ord. 908 § 2, 1971)
The license provisions of this title shall not be deemed to
include or apply to domestic household help in the employ of an individual
home owner.
(Prior code § 2117; Ord. 908 § 2, 1971)
No provisions herein shall be deemed or construed to require
the payment of a business license tax by any person transacting and
carrying on any business exempt by virtue of the Constitution or applicable
statutes of the United States or of the state from the payment of
such taxes as are herein prescribed.
Any person claiming an exemption pursuant to this section shall
file a sworn statement with the collector stating the facts upon which
exemption is claimed, and in the absence of such statement substantiating
the claim, such person shall be liable for the payment of the taxes
imposed herein.
The collector shall, upon a proper showing contained in the
sworn statement, issue a license to such person claiming exemption
under this section without payment to the city of the license tax
required herein.
The collector, after giving notice and a reasonable opportunity
for hearing to a licensee, may revoke any license granted pursuant
to the provisions of this section upon information that the licensee
is not entitled to the exemption as provided herein.
(Prior code § 2118; Ord. 908 § 2, 1971)
The city council, for good and satisfactory cause shown, may
order the issuance of a license for less than the fees herein provided
or without the payment of any fee whatsoever.
(Prior code § 2119; Ord. 908 § 2, 1971)