Alcohol Excise Tax Rules - Long Beach

Taxation and Finance California 4 Minutes Read ยท published February 08, 2026 Flag of California

Long Beach, California businesses that sell alcohol must understand both city licensing obligations and state excise and licensing rules. This guide explains who is responsible for excise and retail alcohol taxes, how Long Beach interacts with California authorities, enforcement and penalties, and practical compliance steps for bars, restaurants, retailers and distributors operating in Long Beach.

Scope and who must comply

Retailers, restaurants, bars, wholesalers and distributors operating in Long Beach may be subject to: city business license taxes and local permitting requirements; California excise taxes on alcoholic beverages administered by the California Department of Tax and Fee Administration (CDTFA); and licensing and enforcement by the California Department of Alcoholic Beverage Control (ABC). Local city pages describe business licensing and permit requirements for activities within Long Beach, while state agencies set excise rates and licensing conditions.CDTFA alcoholic beverage taxes[1] ABC licensing[2] Long Beach business licensing[3]

Check both city business-license rules and state excise obligations before opening or changing operations.

Key compliance steps

  • Register for a Long Beach business license and any local permits required to sell alcohol.
  • Determine which state excise taxes apply (beer, wine, distilled spirits) and register with the CDTFA if required.CDTFA alcoholic beverage taxes[1]
  • Obtain the appropriate ABC license for the type of retail or wholesale activity you conduct.ABC licensing[2]
  • Collect required records: sales, invoices, excise tax returns and payment receipts; retain for the period specified by CDTFA or ABC.

Penalties & Enforcement

Enforcement involves local city authorities for business-license violations and inspections, and state agencies for excise tax collection and licensing violations. Specific monetary penalties and excise rates are set or administered at the state level by the CDTFA; the Long Beach pages referenced do not specify a separate city excise tax rate for alcoholic beverages and do not list city excise fine amounts on the cited page.CDTFA alcoholic beverage taxes[1] ABC licensing[2] Long Beach business licensing[3]

  • Fines and monetary penalties: not specified on the cited city page; state excise rates and penalties are published by CDTFA on the linked page.CDTFA alcoholic beverage taxes[1]
  • Escalation: first, repeat and continuing offenses and any progressive fines or suspension periods are governed by the specific statute or licensing condition; see CDTFA and ABC for statutory escalation rules.
  • Non-monetary sanctions: license suspension or revocation, stop-sale orders, seizure of untaxed inventory, and administrative or criminal referrals are possible under ABC and state tax enforcement procedures.
  • Enforcers and complaint pathways: enforcement is by the California Department of Alcoholic Beverage Control (licensing and license violations), CDTFA (tax audits and collection) and Long Beach Finance/Code Enforcement for local licensing and permit compliance. Use the official agency complaint/contact pages to report violations.ABC licensing[2] CDTFA alcoholic beverage taxes[1]
  • Appeals and review: appeals of state tax determinations and ABC licensing actions follow the administrative appeal process described by the enforcing agency; time limits and procedural steps are set by that agency and not specified on the Long Beach city page.
  • Common violations: selling without an ABC license, failing to register or remit state excise taxes, inaccurate records, and failure to maintain required permits; specific penalty amounts are published by the enforcing state agency or in the governing statute and are not specified on the cited Long Beach page.
Contact the enforcing agency listed on your license or tax notice for exact penalty figures and appeal deadlines.

Applications & Forms

The official forms and applications are published by the enforcing agencies. Long Beach business-license registration is handled by the City of Long Beach Finance Department; CDTFA publishes excise-registration and return forms; ABC publishes license application forms. Specific form numbers, filing fees and submission methods are provided on each agency page; where no single city form exists for an alcohol excise tax, state forms apply.Long Beach business licensing[3] CDTFA alcoholic beverage taxes[1] ABC licensing[2]

Action steps for businesses

  • Register for a Long Beach business license before opening or before adding alcohol sales.
  • Register with CDTFA for excise reporting and determine applicable excise rates.CDTFA alcoholic beverage taxes[1]
  • Apply for the appropriate ABC license type and maintain license conditions and records.ABC licensing[2]
  • Keep accurate sales and inventory records and file returns and payments on time to avoid penalties.
  • If assessed a tax or penalty, follow the agency notice for appeal steps and deadlines; if unclear, contact the agency listed on the notice.
Keep license and tax registrations current to avoid administrative suspension and fines.

FAQ

Do Long Beach businesses pay a separate city excise tax on alcohol?
Long Beach business-license rules and city pages do not specify a separate city-level excise tax on alcoholic beverages; state excise taxes are administered by CDTFA and licensing by ABC. See the cited agency pages for details.Long Beach business licensing[3]
Who enforces penalties for untaxed alcohol sales?
Enforcement may involve CDTFA for tax collection, ABC for licensing violations, and Long Beach departments for local licensing and code compliance; use the agency contact pages to report violations.CDTFA alcoholic beverage taxes[1]
Where do I find the official forms to register and remit excise taxes?
Official registration, return and license forms are available on the CDTFA and ABC websites; Long Beach provides business-license applications on the city site.ABC licensing[2] CDTFA alcoholic beverage taxes[1]

How-To

  1. Determine whether your establishment is a retailer, wholesaler or distributor for licensing and tax purposes.
  2. Register for a Long Beach business license and any required local permits.
  3. Register with CDTFA for excise tax accounts and obtain any state tax account numbers required.
  4. Apply for and obtain the correct ABC license for your sale or distribution activities.
  5. File required excise returns, remit payments on schedule, and keep complete records for audits.
  6. If assessed a penalty or facing license action, follow the agency notice for appeal instructions and file within the stated deadlines.

Key Takeaways

  • Long Beach requires business-license compliance; state agencies set excise rates.
  • Register with CDTFA and ABC as required and keep accurate records for audits.
  • Use official agency contact pages to report violations or to request appeal information.

Help and Support / Resources

  1. [1] California Department of Tax and Fee Administration - Alcoholic Beverage Taxes
  2. [2] California Department of Alcoholic Beverage Control - Licensing
  3. [3] City of Long Beach - Business License

Categories

General Governance and Administration Public Safety Public Health and Welfare Land Use and Zoning Housing and Building Standards Transportation Environmental Protection Parks and Public Spaces Business and Consumer Protection Taxation and Finance Labor and Employment Education Civil Rights and Equity Elections and Campaign Finance Events and Special Uses Signs and Advertising Utilities and Infrastructure Technology and Data