UUT EXEMPTIONS AND EXCLUSIONS

The UUT ordinance exempts or excludes a number of persons and entities from the utility users tax. All persons and entities that are not included in the definition of "person" are excluded from the tax. See Culver City Municipal Code Section 3.08.205.I. All persons and entities that enjoy a constitutional exemption are exempt, including state and federal agencies or subdivisions, federal credit unions, and certain insurance companies. See Culver City Municipal Code Section 3.08.235.A(1). Federal credit unions and insurance companies must apply using specific exemption forms (see application forms below). Any other persons seeking exemption from the UUT must submit the general exemption form.

The UUT Ordinance also provides an exemption for any service user who is a low income person sixty years of age or older on service supplied to the service user's residential living quarters. See See Culver City Municipal Code Section 3.08.235.A(3). In addition, any individual who meets the criteria of disability, as established by the Social Security Administration's Supplemental Security Income Program for the Aged, Blind, and Disabled is also exempt.

Any service user that is exempt from the utility users tax, other than federal or state agencies or subdivisions with a commonly recognized name, must file an application with the Tax Administrator for an exemption and provide certain kinds of specific information depending on the nature of the exemption. No service user shall be entitled to a refund if he/she fails to file an exemption form with the Chief Financial Officer.

The UUT ordinance may also have additional exclusions within each utility category. Please read carefully each ordinance section to see if you are excluded from the tax. If you have any questions, please e-mail the Chief Financial Officer, or send your inquiry to: City of Culver City, Attn: Chief Financial Officer, 9770 Culver Blvd., P.O. Box 507, Culver City, CA 90232-0507.