Item 27 - Resolution Authorizing a Reciprocal Agreement with the California Franchise Tax Board

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State of California Franchise Tax Board City of Santa Ana Agreement # 107503 5. The City agrees to submit the records to FTB electronically using FTB's Secure Web Internet File Transfer (SWIFT) system. 6. The City agrees to submit the records to FTB in ASCII fixed -length format, .txt, per the Format Specifications, Exhibit E. 7. The City agrees to resubmit data in the event data is initially submitted with errors. The resubmission of data must be within 30 days of notification. If data is not submitted accurately and timely, the City will forfeit its rights to FTB data for that year. 8. The City agrees that each City employee having access to FTB data shall sign a City/County Business Tax Program Confidentiality Statement, FTB 712 (Exhibit G). The signed statement is to be retained by the City and produced to FTB upon request. 9. The City agrees to submit to FTB a completed Security Questionnaire prior to receiving any FTB data. The Security Questionnaire is valid for the duration of the Agreement. 10. The City agrees to provide, prior to FTB's first transmission of data to City under this Agreement, a copy of the current resolution, order, or minutes reflecting passage of a motion, or ordinance of the local governing body authorizing the execution of this specific Agreement. Prior to receipt of such authorization, FTB is not obligated to provide data under this Agreement. FTB Responsibilities: 1. FTB agrees that information provided by the City will be used for tax administration and non -tax programs that FTB administers and may be shared with other state or federal agencies as authorized by law. 2. FTB agrees that information obtained under this Agreement will not be reproduced, published, sold, or released in original or in any other form for any purpose, except as provided in paragraph 1 or otherwise authorized by law. 3. FTB agrees to provide the City with data extracted from its internal systems. FTB will provide the City with records for taxpayers within the City's jurisdiction who indicate a business on their personal or business entity income tax return. The Record Layout, Exhibit F, FTB 909A shall include: • Taxpayer name • Taxpayer address Taxpayer SSN or FEIN Principal Business Activity code 4. FTB agrees to match the data provided by the City using the SSN or FEIN against FTB's data with a "Yes" or "No" indicator on the Record Layout, Exhibit F, FTB 909A. Whether FTB will provide a data match for the first year of this Agreement is at the discretion of FTB based on when the data is received from the City and processed. 5. FTB agrees to provide the City with an annual data extract in December 2025 for tax year 2024, in December 2026 for tax year 2025, and in December 2027 for tax year 2026 via SWIFT. Page 2 of 13