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Business Taxes Law Guide—Revision 2025
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2
Section 23039.5
23039.5. "Entertainment zone." "Entertainment zone" means a zone created by a city, county, or city and county ordinance on or after January 1, 2025, that authorizes consumption of one or more types of alcoholic beverages on public streets, sidewalks, or public rights-of-way.
History—Added by Stats. 2023, ch. 700 (SB 76), effective January 1, 2024. Stats. 2024, Ch. 869 (SB 969), in effect January 1, 2025, added "a city, county … county" after "created by", substituted "2025," for "2024, … San Francisco" after "January 1," and "rights-of-way." for "rights of way … the department." after "sidewalks, or public".
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.