I had the same problem as the OP for a year. The lack of a seat belt caused me to avoid exciting tractoring, such a mowing all my cliff edges.
So I came back to TBN after almost a six year absence and read this thread, which motivated me to look for my puny old toolbox in the garage-from-hades.
I unbolted the retractor thing and pulled off the rubber cover. Didn't see any dirt or debris. I did see rust on the metal parts.
I don't have an air compressor. So I blew hard on the reluctant creature. Nothing happened. Now, like it, I'm stuck ... don't know what to do.
Well, how about prying off the little blue cap that says "Do Not Open", so I can see what's inside. Even though I can barely spell t-o-o-l, surely I will understand the secret mechanism if I pry open Pandora's box.
SPROING ... OING ... OING!
As soon at the blue cap opens, out like a jack-in-the-box jumps a rapidly uncoiling band spring ... immediately and hopelessly pretzled into a zillion twists.
Bye, bye, seat belt retractor.
Off to the dealer. Kubota makes me buy the female half of the seat belt even though that is a separate thing on the other side of the seat. $108. No thanks.
Bought a $15 manual lap belt (like on an airplane seat) at an auto parts store. Spent an hour installing it, mostly trying to figure out how to weave the belt ends through the slider grip.
Works just fine. Had fun driving hills and brush hogging 100 yards of cliff edges. (Well, they're actually creek banks, which I mow by backing the cutter over the edge.)
Now I've gotten rid of the pesky retractor forever and I've saved $93. Just enough to buy a gallon of Kubota Super UDT transmission oil.