Learn English – I wish it be Vs. I wish it would be

I wish it be Christmas everyday.

Your first example isn't common usage and isn't grammatical in most settings.

"be" here as a bare infinitive is wrong; it should be conjugated. You have a few options. All of the options are past tense, and only vary based on their grammatical mood

Subjunctive mood:
_{This is probably the one I would go for in most situations.}

I wish it were Christmas every day.

"The subjunctive mood is used to express a wish or possible situation that is currently not true." _[Source]

Indicative Mood:

I wish it was Christmas every day.

This is probably quite common among most native speakers. However it's technically incorrect, this is discussed in more detail in this question.

Conditional Mood:

I wish it would be Christmas every day.

This is what you have used in your second example. However, I'd consider substituting "would" for "could".

I wish it could be Christmas every day.

As an aside, there's also a difference between everyday and every day. – TRiG

"everyday" means commonplace, plain, unremarkable

Breathing and eating are just some of my everyday requirements.
The groom got some funny looks for turning up to his wedding in everyday clothes.

"every day" means that something happens... well... every day.

I like to go swimming every day.
Every day except Sunday the post is delivered at 8am.