Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 23038.3

23038.3. "Bona fide public eating place" cooking school. Notwithstanding Section 23038, for purposes of issuing an on-sale beer and wine license only, "bona fide public eating place" also means a cooking school that regularly and in a bona fide manner provides courses of instruction in the preparation of food, and that maintains suitable kitchen facilities for the preparation of food that is offered to persons attending the courses of instruction.

History—Added by Stats. 2011, Ch. 702 (SB 339), in effect January 1, 2012.

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, p. 954, in effect September 9, 1953.