The Utility User Tax General Exemption Application Form is the application a service user files with the Los Angeles County Treasurer and Tax Collector (TTC) to be treated as exempt from the county's Utility User Tax (UUT). It records the applicant, the basis for the exemption and the electric, gas and communications suppliers that serve the applicant, and it is certified under penalty of perjury. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the TTC at ttc.lacounty.gov.
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What is Utility User Tax General Exemption Application Form – Los Angeles County, CA?
The Utility User Tax General Exemption Application Form is the Los Angeles County Treasurer and Tax Collector (TTC) form on which a service user states the facts that qualify it for exemption from the county's Utility User Tax (UUT) and names the utility suppliers that serve it.
The form rests on Los Angeles County Code, Utility User Tax, Section 4.62.040. That section says the chapter is not to be construed as imposing a tax on any person or service when doing so would violate federal or state statute, the Constitution of the United States or the Constitution of the State. It also requires any service user that is exempt by the chapter to file an application with the Tax Administrator, on a form the Tax Administrator approves, stating under penalty of perjury the facts that qualify the applicant and including the names of all utility service suppliers serving that user.
The form asks for the applicant's name, address, telephone and e-mail, the basis for exemption, and the name and account number of each electric, gas and communications service supplier. The Los Angeles County Utility User Tax is codified in Title 4, Chapter 4.62 of the Los Angeles County Code. The form does not concern property tax; it deals only with the UUT charged on utility services. A "TTC USE ONLY" block at the end records approval and the date the suppliers were notified.
Who needs to file Utility User Tax General Exemption Application Form – Los Angeles County, CA?
Any service user that is exempt from the Los Angeles County Utility User Tax under Chapter 4.62 of the County Code files this application with the Tax Administrator, according to the code section printed on the form (Section 4.62.040). The applicant states the basis for exemption on the form and certifies under penalty of perjury that the information is true and correct.
The form is organized by type of service. You list each supplier serving you for the services you want exempted:
- electric service supplier;
- gas service supplier;
- communications service supplier.
The code section asks that the names of all utility service suppliers serving the user be included. The form says an exemption is valid only for utility services for which a recent bill is received by the Tax Administrator, so you request an exemption only for suppliers whose bills you attach.
If you change utility suppliers after being approved, you are not covered automatically: the form says you must complete a new Exemption Application Form for the new utility service. The form does not say who else may sign on behalf of an applicant; the signature block is the applicant's certification. For questions about whether you qualify, the TTC lists a phone number and an e-mail address, given under How to submit.
When to file Utility User Tax General Exemption Application Form – Los Angeles County, CA
File the application when you, as a service user exempt under the Utility User Tax chapter, want the exemption put in place. The form prints no due date. Timing matters because the form says the exemption becomes effective at the beginning of the first regular billing period that starts after the date the Tax Administrator approves it.
File a new form whenever you change a utility supplier. The form says that changing supplier(s) at any time requires a new Exemption Application Form to receive an exemption for the new utility service. The code section on the form also requires an exempt service user to give the Tax Administrator timely written notice of any change in suppliers, so the new supplier can be told of the exempt status. A service user that fails to comply with that section is not entitled to a refund of utility user tax collected and remitted from that user because of the noncompliance. The form states no processing time.
Documents you need
- A copy of a recent utility bill from each utility supplier (electric, gas or communications) for which you are requesting an exemption; the exemption is valid only for services for which the Tax Administrator receives a recent bill.
How to fill out Utility User Tax General Exemption Application Form – Los Angeles County, CA
Enter the applicant name
Write the service user's name in Applicant Name, the person or entity requesting the exemption.
Enter the address
Fill in Address with the applicant's address.
Give telephone and e-mail
Enter the telephone number with area code and the E-mail address where the TTC can reach you.
State the basis for exemption
In Basis for exemption, state the facts that qualify you for exemption. They are declared under penalty of perjury.
List your electric supplier
Under Electric Service Supplier, enter the supplier's Name and your Account Number. Leave this block empty if you are not requesting an exemption for electric service.
List your gas supplier
Under Gas Service Supplier, enter the supplier's Name and Account Number, only if you request an exemption for gas service.
List your communications supplier
On page 2, under Communications Service Supplier, enter the supplier's Name and Account Number, only if you request an exemption for communications service.
Sign and date the certification
Sign and date under the statement that the information is true and correct under penalty of perjury. Do not write in the TTC USE ONLY block.
Review, download and attach bills
Check that every supplier you want exempted is listed, then download or print the completed PDF from FillingPDF. Add a recent utility bill from each supplier and return the package as described under How to submit.
How to submit Utility User Tax General Exemption Application Form – Los Angeles County, CA
The form says to sign and date it and return it, with supporting documents, to the Los Angeles County Treasurer and Tax Collector at this address:
LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR Kenneth Hahn Hall of Administration 500 West Temple Street, Room 462 Los Angeles, CA 90012
The form names no other channel for returning the application. Attach a copy of a recent utility bill from each supplier for which you request an exemption.
For questions or help, call (213) 893-7984, Monday to Friday, 8 am to 4 pm PT, or e-mail [email protected]. More information is on the UUT website at https://ttc.lacounty.gov/uut/. The form states no fee. FillingPDF lets you fill out and download the PDF; submission follows the TTC's instructions above.
Common mistakes to avoid
- Attaching no recent bill for a supplier you list; the form says exemptions are valid only for utility services for which a recent bill is received by the Tax Administrator.
- Leaving out a supplier. The code section on the form asks that the names of all utility service suppliers serving the service user be included.
- Changing electric, gas or communications supplier without filing a new Exemption Application Form for the new service.
- Not giving the Tax Administrator timely written notice of a change in suppliers; the form says noncompliance bars a refund of utility user tax collected from you because of it.
- Returning the form unsigned or undated; it is to be signed, dated and returned with supporting documents.
- Leaving the Basis for exemption blank; the application must state the facts that qualify you, declared under penalty of perjury.
- Expecting the exemption to apply before approval; it takes effect at the start of the first regular billing period after the approval date.
Frequently asked questions
What is the Utility User Tax General Exemption Application Form?
It is the Los Angeles County Treasurer and Tax Collector form that a service user files to request exemption from the county Utility User Tax. It states the basis for exemption and lists the electric, gas and communications suppliers that serve the applicant, certified under penalty of perjury.
Is this a Los Angeles County property tax form?
No. Although it comes from the Treasurer and Tax Collector, the form concerns only the Utility User Tax on utility services, codified in Title 4, Chapter 4.62 of the County Code. It is not used for property tax. The TTC's phone line listed on the form is for UUT questions.
What do I attach to the UUT exemption application?
Attach a copy of a recent utility bill from each supplier for which you request an exemption. The form says exemptions are valid only for utility services for which the Tax Administrator receives a recent bill.
Where do I send the Utility User Tax exemption application?
Return the signed, dated form with supporting documents to the Los Angeles County Treasurer and Tax Collector, Kenneth Hahn Hall of Administration, 500 West Temple Street, Room 462, Los Angeles, CA 90012. The form names no other channel.
When does my UUT exemption take effect?
It becomes effective at the beginning of the first regular billing period that commences after the Tax Administrator approves the application. The form prints no processing time, so call (213) 893-7984 to ask about your application.
What if I change my electric, gas or communications supplier?
Complete a new Exemption Application Form for the new utility service. The form says your exemption does not carry over, and the code section also requires timely written notice to the Tax Administrator of any change in suppliers.
What happens if I do not notify the Tax Administrator of a supplier change?
The code section printed on the form says a service user that fails to comply is not entitled to a refund of utility user tax collected and remitted from that user because of the noncompliance.
Can I fill out the Utility User Tax exemption form online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the TTC; you return it to the address on the form.
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