City/County Business Tax Program
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:
- Establish reciprocal data exchange agreement with FTB.
- Provide FTB a copy of a current resolution, order, or minutes indicating the City/County has authority to enter into such an agreement.
- Complete a Security Questionnaire.
- Ensure all city/county staff with access to FTB information take Annual Disclosure Training.
- 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.
Confidential account information should not be sent through email.
Program Forms and Resources
|Form Number and Name
|FTB City/County Business Tax Program Participation Guide
|Guide for participating cities and counties documenting program requirements
|FTB 712 Confidentiality Statement
|Acknowledge receipt and care of FTB data
|Annual Security and Disclosure Training
|Annual mandatory training for all city/county employees with access to FTB data
|SWIFT User Guide
|Assists participating cities and counties on the setup and use of their SWIFT account
|FTB 909 Record Layout Files to FTB
|Record layout for transmitting files to FTB
|FTB 909A Record Layout Files from FTB
|Record layout used by FTB to transmit files to participating cities/counties