2009 California Business and Professions Code - Section 23320-23334 :: Article 2. FeesBUSINESS AND PROFESSIONS CODE
23320. (a) The following are the types of licenses and the annual fees to be charged therefor: Fee Fee Fee Name & License Effective Effective Effective Type Number: 01/01/02 01/01/03 01/01/04 (1) Beer manufacturer: (a) Beer manufacturers that produce 60,000 $127.00 $134.00 $140.00 barrels or less a year (Type 23).......... $1,043.00 $1,098.00 $1,153.00 (b) All other beer manufacturers (Type 1)........... (c) Branch Office $69.00 $71.00 $73.00 --Small Beer Manufacturers $69.00 $71.00 $73.00 (Type 23D)......... --Beer Manufacturers (Type 1D).......... (2) Winegrower or wine blender (to be computed only on the gallonage produced or blended) (Type 2 & Type 22) --5,000 gallons or less............... --Over 5,000 gallons to 20,000 gallons $34.00 $44.00 $54.00 per year............... --Over 20,000 to $65.00 $80.00 $99.00 100,000 gallons per year... $130.00 $155.00 $180.00 --Over 100,000 to 200,000 gallons per year............... $180.00 $205.00 $237.00 --Over 200,000 gallons to 1,000,000 $250.00 $300.00 $351.00 gallons per year........... --For each 1,000,000 $170.00 $200.00 $229.00 gallons or fraction thereof over $69.00 $71.00 $73.00 1,000,000 gallons an additional Winegrower (Branch Office) - (Type 2D)................ (3) Brandy manufacturer $212.00 $223.00 $234.00 (Type 3)........... Brandy manufacturer (Branch Office) $204.00 $210.00 $215.00 (Type 3D).......... (4) Distilled spirits manufacturer (Type $348.00 $366.00 $384.00 4)................. (5) Distilled spirits manufacturer's agent $348.00 $366.00 $384.00 (Type 5)........... (5a) California winegrower's $348.00 $366.00 $384.00 agent (Type 27).... (6) Still (Type 6). $33.00 $46.00 $58.00 (7) Rectifier $348.00 $366.00 $384.00 (Type 7)........... (7a) Distilled spirits rectifier's general license $348.00 $366.00 $384.00 (Type 24).......... (8) Wine rectifier (Type 8)........... $348.00 $366.00 $384.00 (9) Beer & wine importer $25.00 $42.00 $58.00 (Type 9)........... (10) Beer & wine importer's general license $147.00 $202.00 $256.00 (Type 10) (11) Brandy importer $25.00 $42.00 $58.00 (Type 11).......... (12) Distilled spirits $25.00 $42.00 $58.00 importer (Type 12). (13) Distilled spirits importer's general license $348.00 $366.00 $384.00 (Type 13).......... (14) Public warehouse $33.00 $46.00 $58.00 (Type 14).......... (15) Customs broker (Type 15).......... $33.00 $46.00 $58.00 (16) Wine broker $7l.00 $75.00 $78.00 (Type 16).......... (17) Beer & wine wholesaler $147.00 $202.00 $256.00 (Type 17).......... (18) Distilled spirits wholesaler (Type $348.00 $366.00 $384.00 18)................ (18a) California brandy wholesaler (Type $348.00 $366.00 $384.00 25)................ (19) Industrial alcohol $71.00 $75.00 $78.00 dealer (Type 19)... (20) Retail package off-sale beer & wine (Type $105.00 $157.00 $209.00 20) ............... (21) Retail package off-sale general license (Type 21) and controlled access $431.00 $448.00 $464.00 cabinet permit (Type 66).......... (22) On-sale beer (Type 40 & Type 61); On- sale beer & wine (Type 42); Special on-sale beer & wine (Theater) (Type 69); and Special on-sale $204.00 $210.00 $215.00 beer & wine (Symphony) (Type 65).......... (23) On-sale beer & wine eating place (Type $236.00 $263.00 $290.00 41)................ (24) On-sale beer & wine license for trains (per $48.00 $68.00 $87.00 train) (Type 43)... (25) On-sale beer license for fishing party boats (per $59.00 $73.00 $87.00 boat) (Type 44).... (26) On-sale beer & wine license for boats (per $75.00 $81.00 $87.00 boat) (Type 45).... (27) On-sale beer & wine license for airplanes (per scheduled flight) $48.00 $68.00 $87.00 (Type 46).......... (28) On-sale general license (Types 47, 48, 57, 70, 75, 78, 78D (for 78D see Section 23396.2)) and club caterer's permit (Type 58): --In cities of 40,000 population or over............... $698.00 $715.00 $731.00 --In cities of less than 40,000 but more than 20,000 $503.00 $520.00 $536.00 population......... --In all other $443.00 $460.00 $476.00 localities......... Duplicate on-sale general license (Types 47D, 48D, 57D) and portable $499.00 $513.00 $526.00 bar license (Type 68): --In cities of $295.00 $303.00 $311.00 40,000 population or over. $233.00 $239.00 $245.00 --In cities of less than 40,000 but more than 20,000 population.. --In all other localities......... (29) On-sale general license for seasonal business (Type 49): --In cities of 40,000 population or over (per quarter)........... --In cities of less than 40,000 but more than $176.00 $181.00 $186.00 20,000 population (per quarter)........... --In all other $126.00 $129.00 $132.00 localities (per quarter)...... $109.00 $112.00 $115.00 Duplicate on-sale general license for seasonal business (Type 49D): $126.00 $129.00 $132.00 --In cities of 40,000 population or over (per $74.00 $76.00 $78.00 quarter)........... --In cities of $59.00 $61.00 $62.00 less than 40,000 but more than 20,000 population (per quarter)........... --In all other localities (per quarter)...... (30) (a) On-sale general license for bona fide clubs, (b) Club license (issued under Article 4 of this chapter), or (c) Veterans' club license (issued under Article 5 (commencing with Section 23450) of this chapter) (Types 50, 51, $400.00 $411.00 $422.00 52, & 64): --In cities of 40,000 $301.00 $309.00 $317.00 population or over. --In cities of $267.00 $274.00 $281.00 less than 40,000 but more than 20,000 population.. --In all other localities......... (31) On-sale general license for trains and sleeping $156.00 $160.00 $164.00 cars (Type 53)..... --Duplicate on-sale general license for trains and sleeping car $46.00 $52.00 $58.00 companies (Type 53D)......... (32) On-sale general license for boats (Type $402.00 $413.00 $424.00 54)................ (33) On-sale general license for airplanes $402.00 $413.00 $424.00 (Type 55).......... --Duplicate on-sale general license for air $32.00 $45.00 $58.00 common carriers (Type 55D)......... (34) On-sale general license for vessels of more than 1,000 tons burden (Type 56) and for $156.00 $160.00 $164.00 Maritime Museum (Type 76)... --Duplicate on-sale general license for vessels of more than 1,000 tons burden $46.00 $52.00 $58.00 (Type 56D) and for Maritime Museum (Type 76D)......... (35) On-sale general bona fide public eating place intermittent dockside license for vessels of more than 7,000 $435.00 $447.00 $459.00 tons displacement (Type 62)................ (36) On-sale special beer & wine license for hospitals, convalescent homes, and $68.00 $70.00 $72.00 rest homes (Type 63)................ (37) On-sale beer & wine seasonal (Type 59) and on-sale beer seasonal (Type 60) $161.00 $171.00 $180.00 --Operating period 3-9 months......... $108.00 $115.00 $122.00 --Operating period 3-6 months......... (b) Beginning January 1, 2009, each fee specified in subdivision (a) shall be increased by 11.78 percent, in lieu of any annual fee adjustment that could have been imposed for the previous four years. The increase to each fee shall be rounded to the nearest whole dollar. (c) Beginning January 1, 2010, and each January 1 thereafter, the department may adjust each of the fees specified in this section by increasing each fee by an amount not to exceed the percentage that the Consumer Price Index (United States Bureau of Labor Statistics, West Region, All Urban Consumers, All Items, Base Period 1982-84 = 100) for the preceding April 2008, and each April annually thereafter, has increased under the same index over the month of April 2007, which shall be the base period. No fee shall be decreased pursuant to this adjustment below the fee currently in effect on each December 31. In the event that this index is discontinued, the department shall consult with the Department of Finance to convert the increase calculations to an index then available. When approved by the Department of Finance, the new index shall replace the discontinued index. (d) The department shall calculate the percentage increase as specified in subdivision (c) and shall apply this increase to each fee. The increase to each fee shall be rounded to the nearest whole dollar. The adjusted fee list shall be published by the department and transmitted to the Legislature for approval as part of the department's budget submission for the fiscal year in which the adjusted fees would be implemented. This adjustment of fees and publication of the adjusted fee list is not subject to the requirements of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. 23320.1. In addition to the licenses specified in Section 23320, the department may issue special onsale general licenses. The annual fee for such licenses shall be the same as the fee prescribed for onsale general licenses in Section 23320. 23320.5. (a) In addition to the annual fees provided for in Section 23320, the department shall collect a surcharge of five dollars ($5). (b) All money collected from the surcharge shall be deposited in the Motor Vehicle Account in the State Transportation Fund, and shall be used for the Department of the California Highway Patrol's Designated Driver Program, when appropriated to the Department of the California Highway Patrol for that purpose. 23320.6. (a) The Wine Safety Fund is hereby created as a special fund in the State Treasury, in trust, to the State Department of Health Services for the purpose of providing funds to better enable its Food and Drug Branch to carry out and supervise a statistically valid testing program to ensure that levels of lead in wine sold in this state remain safe and within tolerances established by applicable laws and regulations, for the health and safety of the consuming public upon appropriation by the Legislature in the annual Budget Act. The fees collected pursuant to Section 23320.7 shall be sufficient to cover, but shall not exceed, the costs of administering the testing program, including the reimbursement of any importer or retailer for the wholesale cost of any wine tested, conducted pursuant to this section. All moneys collected under Section 23320.7, including any interest accrued thereon, shall be deposited in the Wine Safety Fund. (b) It is the intent of the Legislature to appropriate moneys in the Wine Safety Fund in equal amounts of fifty-five thousand three hundred dollars ($55,300) over five years to the State Department of Health Services for expenditure exclusively for the purposes set forth in subdivision (a). 23321. The license for trains shall be issued to a railroad company or other person selling distilled spirits on board trains operating in this State, and a duplicate thereof shall be obtained for each train on which distilled spirits are sold. The license for cars of sleeping car companies shall be issued to a sleeping car company operating sleeping cars in this State, and a duplicate thereof shall be obtained for each train in which distilled spirits are sold by such companies. The license for airplanes shall be issued to an air common carrier selling distilled spirits on board airplanes operating in this State, and a duplicate thereof shall be obtained for each scheduled flight on which distilled spirits are sold. 23321.6. The license for vessels of more than 1,000 tons burden engaged in interstate and foreign commerce shall be issued to a common carrier by water selling distilled spirits on board vessels operating in this State, and a duplicate thereof shall be obtained for each vessel on which distilled spirits are sold. 23321.7. The on-sale general bona fide public eating place intermittent dockside license for vessels of more than 7,000 tons displacement may be issued for any vessel of more than 7,000 tons displacement with cabin berth capacity for at least 75 passengers. Each license issuable under this section shall be used only in the county where issued, but a vessel qualified under this section may be issued such a license in more than one county. Notwithstanding the provisions of Section 23397, the licensee under each such license shall be authorized to sell alcoholic beverages to the general public aboard the vessel respecting which the license is issued when the vessel is securely lashed on berth in the county for which the license is issued, provided that such sales are incidental to the passenger operations of such vessel and such beverages are purchased from persons licensed to sell alcoholic beverages for resale in this state. In no event shall the rights under any such license be exercised in any county during more than 100 calendar days in any calendar year. Notwithstanding the provisions of Article 2 (commencing with Section 23815) of Chapter 5 of this division, there shall be no limitation, other than provided in this section, on the number of licenses that may be issued under this section to applicants who meet its requirements. Except as otherwise specifically provided in this section, all provisions of this division shall apply to any license issued under this section in the same manner as such provisions apply to an on-sale general license issued for a bona fide public eating place, provided that no caterer' s permit may be issued pursuant to Section 23399 with respect to any license issued hereunder, and provided further that any duplicate license issued pursuant to Section 24042 respecting such vessel shall bear the same fee specified by subdivision (35) of Section 23320. 23325. When the fee for any license is graduated according to the amount of alcoholic beverages produced under the license, the license fee shall be determined solely upon the gallonage produced, even though the license is applied for after the beginning of the license year. 23327. Persons holding wine growers' licenses shall report annually at the end of each fiscal year, at such time and in such manner as the department may prescribe, the amount of wine produced by them during the fiscal year. If the total amount of wine produced during the year exceeds the amount permitted annually by the license fee already paid the department, the licensee shall pay such additional license fee as may be unpaid in accordance with the schedule provided in Section 23320. 23328. If a licensee neglects or refuses to make a report as required by Section 23327, the department shall make an estimate based upon any information in its possession, or that may come into its possession, of the amount of wine produced by the delinquent licensee for the periods with respect to which he failed to make a report and, upon the basis of the estimated amount, compute and assess the additional license fees payable by the delinquent licensee. An assessment may be made of the amount of license fees due for more than one period. The department shall give the delinquent licensee written notice of the estimated license fee. 23329. If the department is not satisfied with a report required to be filed by Section 23327, it may make an additional assessment of license fees due based upon the facts contained in the report or upon any information within its possession, or that comes into its possession. An additional assessment may be made of the license fees for more than one period. In making an additional assessment the department may offset overpayments for periods against underpayments for other periods. The department shall give the licensee written notice of the additional assessment. 23330. Any licensee against whom an assessment is made by the department pursuant to Section 23328 or 23329 may petition for reassessment within 15 days after service upon the licensee of notice of the assessment. If a petition for reassessment is not filed within the 15-day period, the amount of the assessment becomes final at the expiration thereof. 23331. If a petition for reassessment is filed within 15 days, the department shall reconsider the assessment and, if the licensee has so requested in his petition, shall grant the licensee an oral hearing and give the licensee 10 days' notice of the time and place of hearing. The department may continue the hearing from time to time as may be necessary. The department may decrease or increase the amount of the assessment. The amount of the assessment may be increased, however, only if a claim for the increase is asserted by the department at or before the hearing. 23332. The order or decision of the department upon a petition for reassessment becomes final upon service upon the licensee of notice of the order or decision. All assessments made by the department in regard to license fees become due and payable at the time they become final. 23334. On- or off-sale general licensees shall keep books of accounts in which shall be kept records of all distilled spirits acquired by them, or in lieu thereof shall preserve all original bills and invoices for distilled spirits acquired. The records shall be in the form prescribed by the department and shall show at all times all purchases of distilled spirits made during the previous three years.
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