Palm Desert, CA Short-Term Rentals: Host Platform Liability (2026)

Palm Desert Municipal Code § 5.10.030 defines a hosting platform as an individual or entity that facilitates short-term rental bookings in exchange for a fee or other compensation, either directly or indirectly. The duties in Chapter 5.10, however, are written against the host or operator, who is responsible for what happens on the platform.

Tax collection comes first. Under § 5.10.090.N, transient occupancy taxes are collected on all short-term rentals under Chapter 3.28. If a hosting platform does not collect payment for the rental, hosts or operators are solely responsible for collecting all applicable TOT and remitting it to the city. Upon compliance with the Greater Palm Springs Tourism Business Improvement District, the host or operator is also responsible for collecting and remitting all TBID assessments. Section 5.10.090.M requires a monthly TOT return under Section 3.28.070, filed even if the unit was not rented during the month.

Data sharing is next. Section 5.10.090.R requires the host or operator to authorize all hosting platforms on which the short-term rental is listed to provide the city with the listing and other information that demonstrates compliance with the chapter. The listing itself must carry the current permit number under § 5.10.090.C, along with the maximum overnight occupancy, the noise compliance requirements and a statement that guests must respect the neighbors' privacy. Section 5.10.050.A forbids advertising a short-term rental without a permit.

Recordkeeping backs it up. Section 5.10.110 requires the host or operator to keep, for three years, records in the form the tax administrator requires to determine TOT or TBID assessments owed. The city manager can inspect them at reasonable times, and they must be deliverable to the tax administrator within one week after request.