Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 1. General Provisions and Definitions2

Section 23039

23039. "Public premises." [Repealed, as added by Stats. 1979, Ch. 487 (AB 57), Sec. 2, by Stats. 1984, Ch. 399 (AB 4030), effective July 11, 1984, repeal inoperative.]

23039. "Public premises." (a) "Public premises" means:

(1) Premises licensed with any type of license other than an on-sale beer license, and maintained and operated for the selling or serving of alcoholic beverages to the public for consumption on the premises, and in which food shall not be sold or served to the public as in a bona fide public eating place, but upon which premises food products may be sold or served incidentally to the sale or service of alcoholic beverages, in accordance with rules prescribed by the department.

(2) Premises licensed with an on-sale beer license, in which food shall not be sold or served to the public as in a bona fide public eating place, and in which sandwiches, salads, desserts, and similar short orders shall not be sold and served, in accordance with rules prescribed by the department.

(b) "Public premises" does not include any of the following:

(1) Railroad dining or club cars, passenger ships, airplanes, or bona fide clubs after the clubs have been lawfully operated for not less than one year.

(2) Historic units of the state park system.

(3) Premises being operated under a temporary on-sale beer license other than permitted pursuant to Section 24045.5, or on-sale beer licensed stadia, auditoria, fairgrounds, or racetracks.

(4) Nonprofit theater companies licensed pursuant to Section 24045.7.

(5) Theaters licensed pursuant to Section 24045.75.

(6) Cemeteries licensed pursuant to Section 24045.76.

(7) Winegrowers' premises.

(8) Licensed premises of a nonprofit arts foundation licensed pursuant to Section 24045.78.

History—Stats. 1955, Ch. 1779 (SB 2010), p. 3285, in effect September 7, 1955, operative January 1, 1957, upon adoption of an amendment to Section 22, Article XX, California Constitution, substituted present provisions for former provisions defining public bar, public saloon, and public barroom. Stats. 1967, Ch. 1296 (AB 1745) p. 3104, in effect November 8, 1967, divided section into subdivisions, added "licensed with any type of license other than an on-sale beer license and" in first two lines of (a)(1), added (a)(2), and revised (b). Stats. 1968, Ch. 1040 (AB 1340), p. 2009, in effect November 13, 1968, revised (b), adding "historic units of the state park system" and "or on-sale beer licensed". Stats. 1984, Ch. 399 (AB 4030), , as amended by Stats. 1979, Ch. 487, Sec. 1, effective July 11, 1984, substituted "the" for "such" before "clubs" in (b), added "nor does it … Section 24045.7" at end of (b). Stats. 2008, Ch. 508 (AB 3071), in effect January 1, 2009, added "; nor does it include winegrowers' premises" after "licensed pursuant to Section 24045.7" to subdivision (b). Stats. 2013, Ch. 235 (AB 525), in effect January 1, 2014, added "theaters licensed pursuant to Section 24045.75; nor does it include" after "Section 24045; nor does it include" in subdivision (b). Stats. 2018, Ch. 474 (AB 1217), in effect January 1, 2019, substituted "any of the following" for "railroad" after "does not include", added paragraph designations (1)-(5) and (7) to former subdivision (b), and added paragraph (6), to subdivision (b). Stats. 2019, Ch. 191 (AB 1370), in effect January 1, 2020, added paragraph (8) to subdivision (b).

1See Section 32002 of Revenue and Taxation Code in this volume.

2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, Ch. 152 (AB 1885), p. 954, in effect September 9, 1953.