Yes, if your business is registered as “active” with the California Secretary of State and is reporting on a business return to the FTB and IRS from a Santa Ana location, it will need a business license. Maintaining a business entity within the City, whether it is transacting public business or not, is considered operating a business under the municipal code and a City of Santa Ana Business License is required. Holding companies or pass-through entities registered as business entities with the California Secretary of State pursuant to the California Corporations Code that do not directly generate gross receipts within the city, but otherwise transact and carry on business within the city through a principal business office located in the city, may apply for payment of a reduced (minimum) business license tax.