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 26B.3. 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 26B.4. 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.
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 Manager.
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 email Finance@cityofgilroy.org or
send your inquiry to: City of Gilroy, ATTN: Finance Dept, 7351 Rosanna St, Gilroy, CA, 95020.