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 Section 3-3.501(a). 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 Section 3-3.502. 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 certain service users who meet certain low-income requirements. This exemption also applies to 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 (Title XVI of the Social Security Act as amended), without regard to the age of such disabled individual. See Section 3-3.512. Persons seeking such an exemption must file a special exemption application.
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 Finance Director.
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 Finance Director , or send your inquiry to: City of Emeryville, Attn: Finance Director, 1333 Park Avenue, Emeryville, CA 94608.