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Fee on Sexually Oriented Businesses
Sign-up to receive e-mail updates when this page changesA fee is imposed on sexually oriented businesses that provide live nude entertainment or live nude performances and authorize on-premises consumption of alcoholic beverages, regardless of whether the business is required to hold a license or permit under the Alcoholic Beverages Code.
Rate Details and Other Information
Rates
$5 for each entry by each customer admitted to the business.
Due Date
Quarterly: 20th day of the month following the end of the calendar quarter.
Electronic Reporting
Not at this time.