In looking at the Palm Springs Vacation Rental site here:
https://www.palmspringsca.gov/government/departments/special-program-compliance/vacation-rentals-109...
I don’t see anything that says you have to transfer the Occupancy Tax Permit or the Registration Certificate to the new property management company. I believe those stay with you, the owner, but the Registration Certificate City ID number must be given to the property management company to put in the listing that they will create for your vacation rental.
As far as other coordination efforts for your past guests, how it usually works is that you’ll continue to get the payouts for the guests you’ve already booked, but your guests can be serviced separately by the management company if you so desire. You can usually negotiate with the management company what percentage of the revenue they’ll receive for servicing only, just for those guests. You close your listing, the management company opens their listing, and new guests will be both booked and serviced by the new management company.
The management company will usually also want to manage the self-entry locks, if you have those. For me, there was an nominal quarterly fee I was charged for this.
For your guests, all of this should be fairly seamless. The only difference will be who services your current bookings. You might want to let them know that the new property manager will be doing the servicing, and give them the option to cancel if they object, since the terms of the booking will have changed somewhat. Or, you can ask them to rebook with the new manager. Or, you can continue to service the currently booked guests. Lots of options.
Everything here is just what I’ve learned from my own experience. The best thing to do, though, is to iron all of this out with the new property manager. If the property manager is established, they will be familiar with this type of transition, and can better present the options available for your particular situation and locale.