Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Alcoholic Beverage Tax Law


Section 32010

32010. Tax in lieu of local taxes. The taxes imposed by this part are in lieu of all county, municipal, or district taxes on the sale of beer, wine, or distilled spirits.

This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200) or Part 1.6 (commencing with Section 7251) to the sale, storage, use or other consumption of beer, wine, or distilled spirits.

History.—Added by Stats. 1959, p. 3208, in effect June 24, 1959. Stats. 1969, p. 461, in effect June 12, 1969, added the reference to Part 1.6 and substituted "this division" for "Division 2 of this code", in the second paragraph. Stats. 1982, Ch. 454, in effect January 1, 1983, deleted "of this division" after "7251)" in the second paragraph.

Prohibited city tax.—Special city excise tax on the purchase of alcoholic beverages for consumption on the premises where sold violated this section. Century Plaza Hotel Co. v. City of Los Angeles, (1970) 7 Cal.App.3d 616.