DRAFT 9/16/2026 _____
T-FIN-160220/88319 1
Council Agenda: 9/29/2026
Item No.:
RESOLUTION NO. ______
A R E S O L U T I O N O F T H E C I T Y C O U N C I L O F T H E C I T Y O F
SUNNYVALE AUTHORIZING A RECIPROCAL AGREEMENT WITH
THE CALIFORNIA FRANCHISE TAX BOARD FOR THE EXCHANGE OF
BUSINESS LICENSE TAX DATA
WHEREAS, Chapter 5.04 of the Sunnyvale Municipal Code is known as the Business License Tax Ordinance of the City of Sunnyvale (“City”), and Section 5.04.100 states: “No person shall transact, engage in, or carry on any business within the city without first having procured a license from the city to so do and having paid the tax hereinafter prescribed, and having complied with any and all applicable regulations concerning the use and occupancy of the premises from which the business is to be conducted”; and WHEREAS, the Business License Tax software currently used by City staff includes a number of exception reports to alert City staff of businesses operating in the City without a current tax certificate; and
WHEREAS, the California Franchise Tax Board (“FTB”) administers the City/County Business Tax (“CCBT”) Program, a voluntary data sharing program under which participating local jurisdictions provide their local business license data to the FTB and, in exchange, receive data from FTB records identifying unlicensed businesses conducting business activity within their jurisdiction;
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 FTB to exchange tax data to enable both parties to identify any non-compliant businesses; and
WHEREAS, in September 2009, the City Council approved a reciprocal agreement with the FTB to exchange data related to business licensing, and has approved subsequent agreements in 2012, 2015, 2018, 2021 and 2023, and the current agreement with the FTB expires on December 31, 2026; and
WHEREAS, the City desires to enter into a reciprocal agreement with a term from J a n u a r y 1 , 2 0 2 7 o r d a t e o f a d o p t i o n o f t h i s r e s o l u t i o n , w h i c h e v e r i s l a t e r , t o D e c e m b e r 3 1 , 2029.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SUNNYVALE THAT:
1. T h e C i t y a p p r o v e s e n t e r i n g i n t o a r e c i p r o c a l a g r e e m e n t w i t h t h e C a l i f o r n i a Franchise Tax Board for the exchange of business license tax data; Attachment 3
T-FIN-160220/88319 2
Council Agenda: 9/29/2026
Item No.:
2. The City of Sunnyvale appoints and authorizes the Finance Director and his/her designee(s), and each of them, as agent(s) of the City of Sunnyvale to conduct all negotiations, and execute and submit all documents including, but not limited to, the FTB standard agreement, extensions thereof, applications, amendments, memoranda of understanding, payment requests and so on, which may be necessary for participation in and completion of the aforementioned CCBT Program, subject to prior approval as to form by the City Attorney’s Office;
3. A signed copy of this resolution is transmitted to the California Franchise Tax Board in conjunction with the filing of the application.
Adopted by the City Council at a regular meeting held on ___________, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
RECUSAL:
ATTEST: APPROVED:
__________________________________ _________________________________
DAVID CARNAHAN
City Clerk
LARRY KLEIN
Mayor
(SEAL)
APPROVED AS TO FORM:
___________________________________
REBECCA L. MOON
City Attorney
Attachment 3