You must have heard a rumor about this. About 10 years ago, that state had a "business-friendly" program that included a waiver of the first year's payment for LLCs ( and possibly S corps). That program long since died. Go to:
See the Instructions at page 14 for line 3 on the LLC tax return, which specifies that you start with the $800 annual tax. No mention of the long-gone waiver.
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You need to understand all aspects of filing an LLC before you do so. You should read this:
Domestic LLCs have until the 15 day of the 4 month after they file their Articles of Organization with the SOS to pay the first-year annual tax.
Effective January 1, 2005, an LLC can avoid the $800 annual tax, if they file a short-form cancellation with the SOS. See Cancelling an LLC section for more information on short form cancellations in the above publication.
On what basis would the fee be waived? Are you talking about a non-profit or tax exempt LLC? IF so, those rules are different but you did not provide enough information to answer that question. You can see: http://www.ftb.ca.gov/forms/misc/927.pdf
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There is no such waiver for the first year for any year thereafter. The LLC must pay the minimum franchise tax to the California Franchise Tax Board, even if it is non-operational. California has a minimum franchise tax of $800 on all LLCs that are taxed as partnerships (i.e. pass through taxation). This applies to foreign and domestic California LLCs.
In Calfornia, a Limited Liability Company (LLC)'s first annual LLC tax payment is due on the 15th day of the 4th month after the filing date. Each year's subsequent filing is due on the 15th day of the 4th month of the end of the tax year, or April 15th for calendar year filing. So, for example, if you filed a new LLC on November 10th, the following year you would owe $800 on March 15th and another $800 on April 15th.