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 14-1101(a). All persons and entities that enjoy a constitutional exemption, including state and federal agencies, federal credit unions, and certain insurance companies. See Section 14-1105. Federal credit unions and insurance companies must apply for an exemption (see application forms below), and provide specific information to the City Treasurer regarding the utility service providers from whose services they wish to be exempted. Any other persons seeking exemption from the UUT must submit to the City Treasurer the general exemption form below.
The UUT Ordinance may also have additional exclusions within in utility category. Please read carefully each ordinance section to see if you are excluded from the tax. If you have any questions, please send your inquiry to the CITY CONTACT.
The UUT Ordinance also provides an exemption for any service user, who is sixty-two years of age or older and is head of household, on service supplied the service user's residential living quarters. See Section 14-1106. This exemption also applies to any individual who meets the criterion of disability as established by the Social Security Administration's Supplemental Security Income Program for the Aged, Blind, and Disabled (Title XLII of the Social Security Act as amended), without regard to the age of such disabled individual. See section 14-1114. Again, persons seeking such an exemption must file an application with the City Treasurer.