Brewery / Distillery Permits & Licenses in Los Angeles, California

Required for all LLCs. Statement of Information (Form LLC-12) due within 90 days of formation ($20 fee), then biennially ($20).

Applies to all California LLCs.

Required for brewing and selling beer. Allows on-site sales and up to 4 off-sale privileges. Zoning approval and public notice required prior to issuance.

Required if producing distilled spirits (not just brewing). Allows bottling, sales to licensees, and limited public sales.

Required for all businesses selling tangible goods (beer/spirits). No fee to apply, but report/use tax filing required.

Statewide search required via SOS; actual filing with county where principal place of business is located.

Registers for state unemployment insurance, disability insurance, and employment training tax (ETT).

All businesses selling tangible goods (including beer and spirits) must obtain a seller's permit. Breweries and distilleries selling retail or wholesale must collect and remit sales tax on applicable sales. Applies to both on-site and off-site sales.

Required for all employers in California. Includes withholding of state income tax from employee wages. Registration includes assignment of a California employer account number.

Employers must pay UI tax for each employee. New employers pay 3.4% for the first 2–3 years until experience rating is established.

LLCs in California are required to file Form 568 and pay the $800 minimum franchise tax annually, regardless of income. Applies to all LLCs doing business in CA.

All LLCs in California must pay a minimum $800 franchise tax annually, even if inactive. First-year exemption applies only if the LLC was formed after January 1, 2021, and is prorated.

Breweries and distilleries must register with TTB and obtain a Federal Basic Permit. Required for production and sale of alcohol. Includes ongoing excise tax obligations.

All federally licensed breweries and distilleries must pay FET. Rates vary: small brewers may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act (effective 2018, extended through 2029).

All producers, importers, and wholesalers of alcoholic beverages must register with CDTFA and pay state alcoholic beverage tax. Tax is imposed on manufacturers at point of production or importation.

Producers must file Form ABT-301 and remit tax on all beer and spirits produced or sold. Applies to all licensed breweries and distilleries in California.

Most cities and counties require a local business license or privilege tax. Examples: Los Angeles Business Tax Registration ($100+), San Diego Business Privilege Tax. Must be renewed annually. Link directs to list of local tax administrators.

Required for ALL businesses operating within city/county limits

Mandatory for breweries/distilleries in most California cities due to land-use restrictions; must be explicitly named rather than grouped under generic 'Zoning Use Permit'

Required for storing ethanol, spirits, or beer ingredients; mandatory for most breweries/distilleries

Distinct from ABC license; required for any food service operations

Separate from state-level ABC licenses (Type 47/48); requires local jurisdiction approvals for on-site consumption

Required for any structural modifications or new builds

Mandatory for all employers with one or more employees, including part-time and family members. Sole proprietors without employees are exempt unless they elect coverage. Enforced under California Labor Code § 3700.

Not legally required by California state law for all businesses. However, often required by landlords, distributors, or event venues. Strongly recommended due to risk of third-party injury or property damage.

Not a statutory insurance mandate, but highly recommended due to risks associated with alcohol products, including contamination, mislabeling, or health claims. California Proposition 65 requires warnings on products containing listed chemicals, and failure can lead to lawsuits.

ABC requires proof of liquor liability insurance (minimum $500,000 per occurrence) for licensees who serve alcohol for on-site consumption. Applies to breweries with tasting rooms or distilleries offering samples. Required under California Code of Regulations, Title 4, § 145.

Required under California Vehicle Code § 11580.1 for any vehicle used in business operations. Minimum liability limits: $15,000 per person, $30,000 per accident for bodily injury, $5,000 for property damage. Higher limits may be required for larger vehicles.

A surety bond of $25,000 is required for most ABC licenses, including Type 23 (Brewpub) and Type 24 (Brewery). The bond ensures compliance with the California Alcoholic Beverage Control Act. Bond must be issued by a surety licensed in California.

Not legally required in California for breweries or distilleries. However, recommended if offering consulting, custom brewing, or event planning services where professional errors could lead to claims.

Required for all LLCs operating as breweries/distilleries, even if single-member and no employees. Used for federal tax administration.

Required under 27 CFR Part 19 for distilleries and 27 CFR Part 25 for breweries. Must obtain a Federal Basic Permit from TTB. Bond amount varies based on production volume.

Governed by 26 U.S.C. § 5051. Small producer tax credit available for first 5 million barrels annually ($16 per barrel credit for first 60,000 barrels).

Based on 26 U.S.C. § 5001. Tax applies to distilled spirits at the time of removal from bonded premises.

Required under 27 CFR Part 19. Must submit Form TTB F 5110.74. Includes facility registration, formula approval, and label approval processes.

Required under 27 CFR Part 25. Must file Form TTB F 5130.12. Establishes federal recognition as a brewer and authorizes production.

Required for all distilled spirits under 27 CFR § 19.371. Submissions via Form TTB F 5100.51. Not required for traditional beer unless additives are used.

Certificate of Label Approval (COLA) required under 27 CFR Part 13. Submit Form TTB F 5100.31. Includes mandatory health warning statement.

Applies to all employers with employees. Requires safe workplace free from recognized hazards (e.g., fermentation CO2 exposure, boiler safety, slip hazards). Specific standards may apply (e.g., 29 CFR 1910.119 for process safety management if using large volumes of ethanol).

While not directly targeting alcohol, breweries/distilleries often store fuels and oils. SPCC applies if storage exceeds threshold. Distilleries using large boilers may trigger requirements.

Most breweries/distilleries connect to municipal sewer systems (POTU), which are regulated under indirect discharge rules. Direct dischargers must obtain NPDES permit.

Establishes federal minimum wage ($7.25/hr), overtime (1.5x after 40 hrs), recordkeeping, and child labor rules. State law (California) sets higher minimum wage—must comply with stricter standard.

Must complete Form I-9 for every employee, regardless of citizenship. E-Verify is not federally required but may be mandated by state or contract.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. California has its own expanded leave laws.

Applies to all advertising. Prohibits deceptive claims (e.g., "organic" without certification, false origin claims). Must disclose material connections in influencer marketing.

Requires accessibility for customers with disabilities in public accommodations (tasting rooms, retail areas). Applies to new construction and alterations.

Required for all California LLCs. First filing due by the end of the 6th month following formation. Subsequent filings due every 6 months after the initial due date. Must include name, address, and names and addresses of managers or members if manager-managed.

Most cities and counties in California require a business license. Brewery/distillery operations often trigger additional zoning or conditional use permits. Contact local clerk for exact deadlines and fees.

Breweries typically hold Type 23 (on-sale beer) or 24 (off-sale beer). Distilleries may require Type 23 or 24 with distilled spirits endorsement. Renewal application and fee due by December 31 each year.

All breweries and distilleries must hold a federal basic permit (TTB F 5100.24). Renewal is due by November 1 each year. Payment and submission via TTB’s Permits Online system.

Employers must withhold state income tax and file Form DE 9 and DE 9C quarterly. Annual reconciliation (Form DE 9C) due by January 31. Also requires registration with EDD upon hiring first employee.

Form 941 (Employer's Quarterly Federal Tax Return) must be filed each quarter. Employers must also file Form 940 annually for Federal Unemployment Tax (FUTA), due by January 31.

All businesses selling taxable goods (including beer and spirits) must register with CDTFA and file returns based on assigned schedule. Most breweries/distilleries file monthly. Due by the last day of the month following the reporting period.

Distilleries and breweries must file Form 5000.24 (Excise Tax Return) and pay tax on removed products. Tax rates: Beer: $16–$18 per barrel; Distilled Spirits: $13.50–$27 per proof gallon depending on type and volume.

Employers must display the 'Job Safety and Health Protection' poster (DOSH Form 330) and other required notices (e.g., sexual harassment prevention, workers' compensation). Poster must be in English and other languages if applicable.

Required postings include: Fair Labor Standards Act (FLSA), Family and Medical Leave Act (FMLA), Equal Employment Opportunity (EEO), and Employee Polygraph Protection Act. Available in multiple languages at DOL website.

ABC license must be displayed in a visible location accessible to the public. Required for all licensed premises.

Required under California Fire Code. Frequency depends on local jurisdiction. Includes inspection of exits, fire suppression systems, hazardous materials storage (e.g., ethanol), and occupancy load.

Required if operating a tasting room with food service. Includes food handling, storage, sanitation, and employee hygiene. If no food is served, inspection may not be required.

Ensures compliance with California Building Code, including accessibility (ADA), occupancy load, and structural safety. Often coordinated with fire inspection.

Required under California Health and Safety Code. Includes spill prevention, employee training, and emergency response. Tiered system based on chemical volume. Distilleries typically qualify as Tier 2 due to ethanol storage.

Applies if storing ethanol or other fuels in underground tanks. Requires registration, leak detection, and annual testing. Most breweries/distilleries use above-ground tanks, so this may not apply.

ABC requires 3 years of sales, inventory, and delivery records. TTB requires 5 years of production, taxpaid removal, and formula records. Records must be available for inspection upon request.

Most breweries and distilleries do not require an FFL. Only applicable if storing or selling firearms on premises.

May require Industrial Waste Discharge Permit and reporting via California Integrated Water Quality System (CIWQS). Applies to distilleries with significant wastewater output.