HomeMy WebLinkAbout2024-064 - Agreement with the Franchise Tax Board for the Exchange of Business Licesne Tax DataRESOLUTION NO. 2024-064
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
SANTA ANA AUTHORIZING A RECIPROCAL AGREEMENT
WITH THE CALIFORNIA FRANCHISE TAX BOARD FOR
THE EXCHANGE OF BUSINESS LICENSE TAX DATA
WHEREAS, Chapter 21 of the Santa Ana Municipal Code is known as the
Business License Tax Code of the City of Santa Ana ("City"), and Section 21-5 states: "It
shall be unlawful for any person, whether as principal or agent, clerk or employee, either
for himself or for any other person, or for body corporate, or as an officer of any
corporation to transact and carry on any business, trade, profession, calling or occupation
in the city without first having procured a license from the city to do so or without
complying with all applicable provisions of this Code."; and
WHEREAS, this data exchange program began as a result of the enactment of
Senate Bill 1146 on September 26, 2008, which authorized a city to enter into a reciprocal
agreement with the California Franchise Tax Board ("FTB") to exchange tax data to
enable both parties to identify any non -compliant businesses; and
WHEREAS, in July 2022, the City Council approved an agreement with the FTB
to exchange data related to Business Licensing, and the agreement with the FTB is set
to expire on December 31, 2024; and
WHEREAS, the City desires to enter into such an agreement with FTB with a term
from January 1, 2025, or date of adoption of this resolution, through December 31, 2027.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Santa
Ana as follows:
Section 1. The City approves entering into a reciprocal agreement with FTB for
the exchange of business license tax data.
Section 2. The City appoints and authorizes the Finance Director and his/her
designee(s), and each of them, as agent(s) of the City to conduct all negotiations, execute
and submit documents, including, but not limited to, the standard agreement, applications,
amendments, memoranda of understanding, payment requests and so on, which may be
necessary for participation in and completion of the aforementioned reciprocal
agreement, including any extensions or amendments thereof, subject to prior approval as
to form by the City Attorney's Office.
Section 3. A signed copy of this resolution shall be transmitted to the FTB in
conjunction with the filing of an application.
Resolution No. 2024-064
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Section 4. This Resolution shall take effect immediately upon its adoption by a
majority of the City Council.
ADOPTED this 19th day of November, 2024.
APPROVED AS TO FORM:
Sonia R. Carvalho
City Attorney
I .
By: � 't-N,J
Andrea Garcia -Miller
Av Assistant City Attorney
AYES: Councilmembers Amezcua, Bacerra, Hernandez, Lopez,
Penaloza Phan, Vazquez (7) _
NOES: Councilmembers None
ABSTAIN: Councilmembers None (0)
ABSENT: Councilmembers None (0
CERTIFICATE OF ATTESTATION AND ORIGINALITY
I, JENNIFER L. HALL, City Clerk, do hereby attest to and certify the attached Resolution
No. 2024-064 to be the original resolution adopted by the City Council of the City of Santa
Ana on November 19, 2024.
Date:
J_ennifer .�al
Cit er
City of San
Resolution No, 2024-064
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