City/County Business Tax Program

Overview

Revenue and Taxation Code 19551.1 authorizes the reciprocal exchange of limited confidential data between FTB and participating cities/counties.

Participating cities/counties provide their local business license data to FTB. In exchange, FTB completes a data match for business activity in the respective city or county.

This data exchange aids FTB in finding businesses who do not file income tax returns, and cities and counties in identifying unlicensed businesses within their jurisdiction.

There is no charge to either party for this reciprocal agreement.

We transmit data using Secure Web Internet File Transfer (SWIFT) to securely transmit data to and from FTB.

Participation in the program is voluntary. Cities and counties interested in participation in the program must meet the following requirements:

1. Establish reciprocal data exchange agreement with FTB.
2. Provide FTB a copy of a current resolution, order, or minutes indicating the City/County has authority to enter into such an agreement.
3. Complete a Security Questionnaire.
4. Ensure all city/county staff with access to FTB information take Annual Disclosure Training.
5. Ensure all city/county staff with access to FTB information sign FTBs Confidentiality Statement annually.

For more information, please see the CCBT Program Participation Guide.

Contact us

Confidential account information should not be sent through email.

Program Forms and Resources