860-034-0095 Annual Fees Payable to the Commission by a Small Telecommunications Utility (1) On statement forms prescribed by the Commission, each small telecommunications utility must provide the requested information for the subject year. (2) Each small telecommunications utility must pay to the Commission an annual fee on gross retail intrastate revenue derived within Oregon at a rate determined by Commission orders entered on or before November 1 of each year. (a) A minimum annual fee of $100. The annual fee is due on or before April 1 of the year after the calendar year on which the annual fee is based. The annual fee rate will not exceed the rate authorized in ORS 756.310 of the gross retail intrastate revenue during the calendar year on which the annual fee is based. (b) A late statement fee in accordance with OAR 860-001-0050, if the Commission has not received the utility's statement form, completed in compliance with section (1) of this rule, on or before 5 p.m. Pacific Time on the fifth business day following the due date. (c) A penalty fee for failure to pay the full amount when due, as required under ORS 756.350 and OAR 860-032-0008(1). (d) A service fee in accordance with OAR 860-001-0050 for each payment returned for non-sufficient funds. (e) All costs incurred by the Commission to collect a past-due annual fee from the utility. (3) The annual fee payment must be received by the Commission no later than 5 p.m. Pacific Time on the due date. A payment may be by cash, money order, bank draft, sight draft, cashier's check, certified, or personal check. A payment made by check will be conditionally accepted until the check is cleared by the bank on which it is drawn. (4) Each small telecommunications utility must: (a) Collect the annual fee by charging an equitable amount to each retail customer, using apportionment methods that are consistently applied by the utility throughout Oregon; and (b) Describe the amount of the apportioned charge upon each retail customer's bill. (5) Each small telecommunications utility must: (a) Maintain its records in sufficient detail to readily provide gross retail intrastate revenue from Oregon telecommunications services, as defined in OAR 860-032-0080; (b) Follow the revenue allocation procedures in OAR 860-032-0090; and (c) Make its revenue accounting records available to the Commission upon the Commission's request. (6) For any year in which a small telecommunications utility's statement form was due, the Commission may audit the utility as the Commission deems necessary and practicable: (a) The Commission's audit must begin no later than three years after the statement form's due date. (b) If the Commission determines that the utility has underreported its subject revenues, the Commission may assess an additional annual fee, along with a penalty fee for failure to pay under ORS 756.350. (c) If the Commission determines that the utility has overpaid its annual fee, the Commission may, at is discretion, recompense the utility with a refund or a credit against annual fees subsequently due. (7) If the Commission receives a public record request for the confidential information required by this rule, the Commission may assert that, subject to the limitations of the Public Records Law, the materials are trade secrets and, therefore, exempt from disclosure. Statutory/Other Authority: ORS 183, 192, 756, 759 Statutes/Other Implemented: ORS 756.310, 756.320, 756.350 History: PUC 6-2019, amend filed 09/25/2019, effective 09/25/2019 PUC 7-2015, f. & cert. ef. 9-8-15 PUC 18-2004, f. & cert. ef. 12-30-04 PUC 16-2004, f. & cert. ef. 12-1-04 PUC 20-2003, f. & cert. ef. 11-14-03 PUC 8-2003, f. & cert. ef. 4-28-03 PUC 15-2001, f. & cert. ef. 6-21-01 PUC 13-1999, f. & cert. ef. 12-7-99