reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.411 - General Instruction 21

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Paragraph A, the
				following sentences are added:
"Allowances allocated from the Environmental Protection Agency
				  shall be recorded in Account 158.1, Allowance Inventory, and shall not be recorded
				  in Account 124, Other Investments. An emission allowance acquired for speculative
				  purposes initially recorded in Account 124, Other Investments, may not be later
				  transferred to Account 158.1, Allowance Inventory. Conversely, an emission allowance
				  not acquired for speculative purposes initially recorded in Account 158.1, Allowance
				  Inventory, may not be later transferred to Account 124, Other Investments."
b) In Paragraph C, the following
				sentence is added:
"The cost of allowances shall include any direct cost of
				  acquisition, such as broker fees or sales commissions, but shall not include
				  indirect expenses such as legal fees to draw up the allowance purchase
				  contract."
c) Paragraph H is
				deleted and replaced by the following:
"H. Gains on
				dispositions of allowances, other than allowances held for speculative purposes,
				shall be accounted for as follows. First, if there is uncertainty as to the
				regulatory treatment, the gain shall be deferred in Account 254, Other Regulatory
				Liabilities, pending resolution of the uncertainty. Second, if there is certainty as
				to the existence of a regulatory liability, the gain will be credited to Account
				254, with subsequent recognition in Account 411.8, Gains from Disposition of
				Allowances, which, at the utility's option, can be recognized in equal amounts over
				a period not to exceed twelve months. Third, all other gains will be credited to
				Account 411.8, Gains from Disposition of Allowances. Losses on disposition of
				allowances, other than allowances held for speculative purposes, shall be accounted
				for as follows. Losses that qualify as regulatory assets shall be charged directly
				to Account 182.3, Other Regulatory Assets. All other losses shall be charged to
				Account 411.9, Losses from Disposition of Allowances which, at the utility's option,
				can be recognized in equal amounts over a period not to exceed twelve months. (See
				Definition No. 30.) Gains or losses on disposition of allowances held for
				speculative purposes shall be recognized in Account 421, Miscellaneous Nonoperating
				Income, or Account
				426.5, Other Deductions,
				as appropriate.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.430 - Electric Plant Instruction 3

Current through Register Vol. 48, No. 28, July 12, 2024
In Electric Plant Instruction 3, "Components of Construction
				  Cost," the changes set forth in the remainder of this Section are made.
a) In Paragraph (17)(b), the words "Federal Energy
				Regulatory" are added between "the" and "Commission's".
b) The following is added at the end of Paragraph
				(17)(b):
"If the balance for S (Short-term debt balances) exceeds the
				  balance for W (Average balance in construction work in progress plus nuclear fuel in
				  process of refinement, conversion, enrichment and fabrication), the maximum total
				  AFUDC rate to be utilized will be the weighted average short-term debt rate. In
				  instances where this occurs, the entire credit for AFUDC will be recorded in Account
				  432, Allowance for borrowed funds used during construction - credit."
c) The following is added as Paragraph
				(17)(c):
"(c) All deviations from the AFUDC formula
				shown in Electric Plant Instruction 3(17)(a) above must have approval from the
				Commission before implementation. In determining whether to approve such deviations,
				the Commission will consider the degree to which current securities issues have
				changed the embedded cost included in the annual computation provided in the
				formula."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.470 - Electric Plant Instruction 7

Current through Register Vol. 48, No. 28, July 12, 2024
In Electric Plant Instruction 7, "Land and Land Rights," in
				  Paragraph E, the phrase "411.6, Gains from Disposition of Utility Plant, or 411.7,
				  Losses from Disposition of Utility Plant when such property has been recorded in
				  Account 105, Electric Plant Held for Future Use, otherwise to account" is
				  deleted.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.500 - Electric Plant Instruction 10

Current through Register Vol. 48, No. 28, July 12, 2024
In Electric Plant Instruction 10, "Additions and Retirements of
				  Electric Plant," in Paragraph E, the phrase "411.6, Gains from Disposition of
				  Utility Plant, or 411.7, Losses from Disposition of Utility Plant when the property
				  has been recorded in Account 105, Electric Plant Held for Future Use, otherwise to
				  accounts" is deleted.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.940 - Income Chart of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
In the Income Chart of Accounts, Account 426.1, "Donations," is
				  deleted.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.970 - Operation and Maintenance Expense Chart of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
In the Operation and Maintenance Expense Chart of Accounts,
				  Account 914 and the caption "Revenues from merchandising, jobbing and contract work"
				  are added, and Account 915 and the caption "Cost and expenses of merchandising,
				  jobbing and contract work" are added.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.1050 - Account 105

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 105, "Electric plant held for future use," changes set
				  forth in the remainder of this Section are made.
a) The last sentence of Paragraph D is deleted,
				and in the first sentence of Paragraph D, the phrase "411.6 or 411.7, as
				appropriate, except when determined to be significant by the Commission" is deleted
				and replaced by the following phrase: "421.1 or 421.2, as appropriate, except as
				otherwise authorized or determined by the Commission. In determining whether to
				allow such an exception, the Commission shall consider, among other things, the
				prior rate treatment of the asset involved, the purpose for which the asset is used,
				and the length of time the asset is held."
b) The following is added as Paragraph F: "F.
				Gains or losses from abandonment shall be recorded in Account 434 or 435 as may be
				appropriate unless otherwise directed by the Commission. In determining whether to
				direct alternate recording, the Commission shall consider, among other things, the
				history of the land parcel, and the reason for abandonment."
c) Paragraph C is deleted in its
				entirety.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.2010 - Accounts 201, 202, 203, and 204

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 201, Common Stock Issued, Account 202, Common Stock
				  Subscribed, Account 203, Common Stock Liability for Conversion, and Account 204,
				  Preferred Stock Issued, the following changes are adopted:
a) Identify the NOTE as NOTE A.
b) Adopt the following as NOTE B:
"Records with respect to this account shall be maintained so as to
				  identify the amount of discount, including underwriting discounts recorded in this
				  account. The records shall be kept so as to show separately the amount of discount
				  on common stock issuances and preferred issuances. Amounts which have been recovered
				  through rates shall also be identified separately. The details of this account as to
				  amounts of discount on common and preferred stock issuances and amounts recovered
				  through rates shall be disclosed in the annual report to the Commission (ICC Form
				  21). This procedure may be followed for existing common stock expenses which have
				  not been recovered through rates as of December 31, 1993."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.2070 - Account 207

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 207, Premium on Capital Stock, add the following as
				  NOTE A:
"Records with respect to this account shall be maintained so as to
				  identify the amount of discount, including underwriting discounts recorded in this
				  account. The records shall be kept so as to show separately the amount of discount
				  on common stock issuances and preferred issuances. Amounts which have been recovered
				  through rates shall also be identified separately. The details of this account as to
				  amounts of discount on common and preferred stock issuances and amounts recovered
				  through rates shall be disclosed in the annual report to the Commission (ICC Form
				  21). This procedure may be followed for existing common stock expenses which have
				  not been recovered through rates as of December 31, 1993."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.2110 - Account 211

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 211, Miscellaneous Paid In Capital, delete the word
				  "all" in the last sentence of the first paragraph.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.2140 - Account 214

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 214, Capital Stock Expense, add the following to NOTE
				  B:
"The utility may elect to delay amortization of common stock
				  expenses until the Commission determines the recoverability of such expenses through
				  rates. In any case, only those common stock expenses which remain unrecovered
				  through rates shall be recorded in this account. Common stock expenses, which have
				  been recovered through rates, shall be amortized to Account 211, Miscellaneous
				  Paid-In-Capital. This procedure may be followed for existing capital stock expenses
				  which have not been recovered through rates as of December 31,
				  1993."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.4118 - Account 411.8

Current through Register Vol. 48, No. 28, July 12, 2024
The following is added to the last sentence in this
				  Section:
"or in the appropriate deferred tax accounts such as Account 410.1
				  or 411.1 to recognize IRS tax requirements."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.4119 - Account 411.9

Current through Register Vol. 48, No. 28, July 12, 2024
The following is added to the last sentence in this
				  Section:
"or in the appropriate deferred tax accounts such as Account 410.1
				  or 411.1 to recognize IRS tax requirements."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.4160 - Account 416

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 416, "Costs and expenses of merchandising, jobbing and
				  contract work," Note 1 is deleted and replaced by the following: "NOTE 1:
				  Classification between operating and nonoperating functions will depend upon the
				  nature of the revenues, costs and expenses. Refer to Accounts 914 and 915 for
				  operating function classification."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.4390 - Account 439

Current through Register Vol. 48, No. 28, July 12, 2024
Account 439, "Adjustments to retained earnings." The phrase
				  "Director of Accounting of the" is added before "Commission."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.5180 - Account 518

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 518, "Nuclear fuel expense," the following is added as
				  Paragraph E: "E. This account shall also include provisions for storage and disposal
				  of spent nuclear fuel including spent fuel disposal fees."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Section 415.9140 - Accounts 914 and 915

Current through Register Vol. 48, No. 28, July 12, 2024
Accounts 914 and 915 are added as set forth in Appendix G, Exhibit
				  A.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS › Appendix G - Operation and Maintenance Expense Accounts › Exhibit A - Accounts 914 and 915

Current through Register Vol. 48, No. 28, July 12, 2024
914 Revenues from merchandising, jobbing and contract
					 work.
915 Costs and expenses of merchandising, jobbing and contract
					 work.
A. These accounts shall include
				  respectively all revenues derived from the sale of merchandise and jobbing or
				  contract work and all expenses incurred in such activities.
B. Records in support of these accounts shall be
				  so kept as to permit summarization of revenues, costs and expenses by major
				  items.
ITEMS
Account 914:
1.
				  Revenues from sale of merchandise and from jobbing and contract work.
2. Discounts and allowances made in settlement of
				  bills from merchandise and jobbing work.
Account 915:
Labor:
1. Canvassing
				  and demonstrating appliances in homes and other places for the purpose of selling
				  appliances.
2. Demonstrating and selling
				  activities in sales rooms.
3. Installing
				  appliances on customer premises where such work is done only for purchasers of
				  appliances from the utility.
4.
				  Installing pipe, or other property work on a jobbing or contract basis.
5. Preparing advertising materials for appliance
				  sale purposes.
6. Receiving and handling
				  customer orders for merchandise for jobbing services.
7. Cleaning and tidying sales rooms.
8. Maintaining display counters and other
				  equipment used in merchandising.
9.
				  Arranging merchandise in sales rooms and decorating display windows.
10. Reconditioning repossessed
				  appliances.
11. Bookkeeping and other
				  clerical work in connection with merchandise and jobbing activities.
12. Supervising merchandising and jobbing
				  operations.
Materials and Expenses:
13. Advertising in newspapers, periodicals, radio,
				  television, etc.
14. Cost of merchandise
				  sold and of materials used in jobbing work.
15. Stores expenses on merchandise and jobbing
				  stocks.
16. Fees and expenses of
				  advertising and commercial artists' agencies.
17. Printing booklets, dodgers, and other
				  advertising data.
18. Premiums given as
				  inducement to buy appliances.
19. Light,
				  heat, and power.
20. Rent of sales rooms
				  or of equipment.
21. Transportation
				  expense in delivery and pick-up of appliances by utility's facilities or by
				  others.
22. Stationery and office
				  supplies and expenses.
23. Taxes
				  directly assignable to merchandising and jobbing operations.
24. Losses from uncollectible merchandising and
				  jobbing accounts.
Classification between operating and nonoperating functions
						will depend upon the nature of the revenues, costs and expenses. Refer to Accounts
						415 and 416 for non-operating function
						classification.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 416 - ACCOUNTING FOR NON-PUBLIC UTILITY BUSINESS OF ELECTRIC UTILITIES › Section 416.10 - Maintenance of Books and Records and Commission Access

Current through Register Vol. 48, No. 28, July 12, 2024
a) Electric utilities shall maintain all accounts,
			 irrespective of whether the activity, transaction, or other matter being accounted
			 for constitutes public utility business, in accordance with 83 Ill. Adm. Code 415,
			 Uniform System of Accounts for Electric Utilities.
b) Activities, transactions and other matters
			 pertaining to business other than public utility business shall be recorded in
			 subaccounts of the accounts established in 83 Ill. Adm. Code 415. Allocations of
			 revenues and charges made between the operations of the public utility business and
			 the business other than public utility business shall be made to the principal
			 utility account and to a subaccount created specifically for the non-public utility
			 business. If an electric utility uses a method other than subaccounts to identify
			 revenues and expenses related to certain functions, activities, or projects of the
			 public utility business, it is appropriate for the electric utility to use the same
			 method to identify revenues and expenses related to each non-utility
			 business.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 416 - ACCOUNTING FOR NON-PUBLIC UTILITY BUSINESS OF ELECTRIC UTILITIES › Section 416.20 - Cost Allocation Guidelines

Current through Register Vol. 48, No. 28, July 12, 2024
a) Written
			 guidelines for allocating revenues and charges between the public utility business
			 and the business other than public utility business shall be submitted to the
			 Director of Accounting of the Commission for approval by February 12, 1998 unless
			 the public utility conducts public utility business only or unless the public
			 utility previously has submitted such guidelines.
b) When a public utility that does not conduct any
			 business other than public utility business as of January 13, 1998 begins to conduct
			 such other business after January 13, 1998, the public utility shall submit the
			 guidelines for allocating revenues and charges between the public utility business
			 and such other business prior to the initiation of such other business. These
			 guidelines shall be submitted to the Director of Accounting of the Comission. If the
			 Director of Accounting finds that the cost allocation guidelines provide a subsidy
			 to the non-public utility business, the Director of Accounting will notify the
			 electric utility in writing, and the electric utility will have 45 days to
			 respond.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 416 - ACCOUNTING FOR NON-PUBLIC UTILITY BUSINESS OF ELECTRIC UTILITIES › Section 416.30 - Internal Audits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Public utilities
			 shall conduct biennial internal audits, or internal audits conducted by independent
			 public accountants, of the accounting for the business other than public utility
			 business. These audits shall test compliance with this Part, with the cost
			 allocation guidelines submitted to the Director of Accounting of the Commission,
			 with any applicable Commission orders, and with 83 Ill. Adm. Code 415. The audits
			 shall include written reports of conclusions and associated workpapers which shall
			 be available to the Commission Staff for review. The audit reports shall be
			 submitted to the Commission's Director of Accounting within 30 days of
			 completion.
b) The first such internal
			 audit report shall be submitted to the Director of Accounting of the Commission on
			 or before December 1, 1998. Succeeding audit reports shall be submitted to the
			 Director of Accounting of the Commission on or before December 1 of each succeeding
			 even numbered year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart A - GENERAL › Section 418.10 - Purpose

Current through Register Vol. 48, No. 28, July 12, 2024
Section 8-11-2 of the Illinois Municipal Code (Code) [65 ILCS
				  5/8-11 -2] has been amended by Public Act 90-561. The amendment takes effect August
				  1, 1998 and, over the period from August 1, 1998 to the end of 2000, changes the
				  municipal tax on electric utility gross receipts to a tax on end-users imposed on
				  the basis of kilowatt-hours of electricity used or consumed within the municipality.
				  The purpose of this Part is to establish rules governing requests for Illinois
				  Commerce Commission (Commission) promulgation of alternative maximum municipal
				  electric tax rates under Section 8-11-2 of the Code, and to clarify the obligations
				  of electric utilities with respect to the amendments to that Section of the Code.
				  The Commission seeks to provide municipalities with a method of designing tax rates
				  that will match the tax revenues that could have been derived from classes of
				  customers, defined on the basis of the usage categories set forth in Section 8-11-2
				  of the Code, under the percentage of purchase price tax in place in 1997. Mindful of
				  the substantial variation in the customer profiles of the municipalities that impose
				  an electricity tax, the Commission also wishes to allow for the consideration of
				  alternative rates that are consistent with Section 8-11-2 of the Code and that
				  address local conditions.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart A - GENERAL › Section 418.15 - Partial Suspension of 83 Ill. Adm. Code 200

Current through Register Vol. 48, No. 28, July 12, 2024
Given the potential for numerous requests pursuant to this Part,
				  the need to provide tax rates for municipal use as expeditiously as possible, and
				  the 90-day deadline for Commission action set forth in Section 8-11-2 of the Code,
				  the Commission hereby determines that good cause exists for the suspension of its
				  Rules of Practice (83 Ill. Adm. Code 200) for purposes of considering municipal
				  requests filed under Section 8-11-2 of the Code, except as specifically made
				  applicable by this Part.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart A - GENERAL › Section 418.20 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Bill distribution" means a calculation, based on bills issued for
				  1997, that provides the total kilowatt-hours of electric energy distributed,
				  supplied, furnished or sold for use or consumption within the corporate limits of a
				  municipality, and not for resale, by an electric utility for the year of 1997. Such
				  total kilowatt-hours shall be set forth by the class selected, and distributed
				  within each of the 10 categories set forth in Section 8-11-2(3) of the Code (see
				  Public Act 90-561), as those kilowatt-hours were billed to the customers during each
				  month or billing cycle of the year.
"Bill frequency" means a calculation, based on bills issued for
				  1997, that provides the total kilowatt-hours of electric energy distributed,
				  supplied, furnished or sold for use or consumption within the corporate limits of a
				  municipality, and not for resale, by an electric utility for the year of 1997. Such
				  total kilowatt-hours shall be set forth in terms of actual usage within each of the
				  10 categories set forth in Section 8-11-2(3) of the Code (see Public Act 90-561), as
				  those kilowatt-hours were billed to the customers during each month or billing cycle
				  of the year.
"Declining block tax rate" means a set of rates for the 10 usage
				  categories established in Section 8-11-2(3) of the Code in which the rate for the
				  first 2,000 kilowatt-hours used or consumed within a month is the highest rate, and
				  the rate for each other category is greater than zero but less than the rate for the
				  category immediately preceding it.
"Electric utility" means an individual, firm, trust, estate,
				  partnership, association, joint stock company, joint venture, corporation, limited
				  liability company, municipal corporation or political subdivision of the State of
				  Illinois, or a receiver, trustee, guardian or other representative appointed by
				  order of any court, that was, during calendar 1997, engaged in the business of
				  distributing, supplying, furnishing, or selling electricity for use or consumption
				  within the corporate limits of the municipality, and not for resale.
"Gross receipts" has the same meaning as that set forth in Section
				  8-11-2 of the Code immediately prior to December 16, 1997, the effective date of
				  Public Act 90-561.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart B - PROCEDURAL REQUIREMENTS › Section 418.100 - Requirements Applicable to All Requests for Promulgation of Rates

Current through Register Vol. 48, No. 28, July 12, 2024
a) All requests for the
				promulgation of alternate rates under Section 8-11-2 of the Code shall be submitted
				to: The Chief Clerk, Illinois Commerce Commission, 527 East Capitol Avenue,
				Springfield, Illinois 62706. For purposes of the deadline specified in Section
				8-11-2 of the Code, receipt of the request shall be deemed to have occurred when the
				request arrives in the Chief Clerk's Springfield office. Upon request and submission
				of a copy for return, along with a postage prepaid self-addressed envelope, a
				date-stamped copy will be returned to the requesting municipality.
b) All requests shall include the following
				documents and information:
1) A copy of the
				ordinance, resolution, or minutes of a meeting of the corporate authorities,
				reflecting a vote specifically authorizing the request;
2) For calendar 1997, the municipality's tax
				revenues under Section 8-11-2(3) of the Code as in effect during 1997, as billed at
				the tax rate in effect during 1997 by the electric utility providing service within
				the corporate limits of the municipality (or, if the tax rate changed during 1997,
				calculated as though the rate in effect on December 31, 1997 had been in effect for
				the entire year), which amount shall not include the additional 3% charge permitted
				by Section 9-221 of the Public Utilities Act [220 ILCS
				5/9-221 ];
3) A
				statement of the method of calculation requested by the municipality, which shall be
				one of the methods described in Section
				418.110
				or
				418.120, as well as the
				information required by the Section the municipality chooses;
4) The name, address, telephone number, and
				facsimile telephone number of the person to be contacted under Section
				418.130,
				both for the requesting municipality and for the relevant electric
				utility;
5) If the municipality intends
				to apply tax rates that recover an amount at a percentage equivalent different from
				the actual percentage tax rate in effect on December 31, 1997, the desired
				percentage tax rate equivalent; and
6) A
				bill frequency for the residential customer class, defined by reference to Account
				440 of the Uniform System of Accounts for Electric Utilities (83 Ill. Adm. Code
				415), and a bill frequency for a class consisting of all other customers.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart B - PROCEDURAL REQUIREMENTS › Section 418.110 - Ten Consumption Block Method

Current through Register Vol. 48, No. 28, July 12, 2024
A municipality seeking rates set under this method shall supply
				  the following information with its filing:
a) A bill frequency showing the usage or
				consumption of electricity within the corporate limits of the municipality within
				each of the 10 categories set forth in Section 8-11-2(3) of the Code billed during
				1997;
b) Tax revenues for 1997, either
				as billed or as estimated, in accordance with the following:
1) The greater of total tax revenue billed for
				1997 or the tax revenue that could have been billed at the tax rate in effect on
				December 31, 1997, allocated among each of 10 classes of purchasers established by
				reference to the usage categories set forth in Section 8-11-2(3) of the Code;
				or
2) For a municipality that did not
				have an electric tax in effect on December 31, 1997, estimated tax revenues based
				upon the 1997 gross receipts billed within the municipality multiplied by the tax
				rate requested under Section
				418.100(b)(5),
				not to exceed 5%, allocated among each of 10 classes of purchasers established by
				reference to the usage categories set forth in Section 8-11-2(3) of the
				Code;
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart B - PROCEDURAL REQUIREMENTS › Section 418.120 - Other Method

Current through Register Vol. 48, No. 28, July 12, 2024
A municipality seeking Commission promulgation of rates other than
				  in accordance with Section
				  418.110
				  shall include with its request a bill frequency calculated on the basis of the
				  classes of purchasers reflected in the requested rates, and all other information
				  necessary to show the derivation of the requested tax rates, along with testimony
				  and exhibits establishing that the requested rates reflect, as closely as reasonably
				  practical for the municipality, the distribution of the tax among classes of
				  purchasers as if the tax were based on a uniform percentage of the purchase price of
				  electricity. As required by Section 8-11-2(3) of the Code, the requested rates shall
				  be stated on the basis of the kilowatt-hour categories set forth in that Section.
				  The testimony and exhibits may include a demonstration of the impacts of the rates
				  on customer classes and individual customers within the municipality as compared to
				  impacts of the rates calculated under different methods.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart B - PROCEDURAL REQUIREMENTS › Section 418.130 - Procedures for Promulgating Rates

Current through Register Vol. 48, No. 28, July 12, 2024
a) If a
				rate request is based on Section
				418.110,
				the Commission staff shall review the filing to determine whether it complies with
				Sections
				418.100
				and 418.110. Within 30 days after the Chief Clerk receives a rate request, the staff
				shall make a determination as follows:
1) If the
				staff determines that the filing complies with the applicable Sections of this Part,
				it shall so inform the Commission in a Staff Report filed with the Chief Clerk and
				served upon the municipality and the electric utility from which the municipality
				received the information upon which the request is based. The Hearing Examiner shall
				present an order for Commission action promulgating the rates requested by the
				municipality as soon as is practicable.
2) If the staff determines that the filing does
				not comply with the applicable Sections of this Part, it shall provide written
				notification to the municipality and the electric utility from which the
				municipality received the information upon which the request is based of each reason
				for its determination and shall file a copy of the notification with the Chief
				Clerk. The notification shall include, if practicable, rate corrections necessary to
				bring the request into compliance with the applicable Sections. The municipality
				shall have the option of correcting its filing, withdrawing its filing (in which
				case it may submit another request), or requesting a hearing on the merits of its
				request under subsection (b). If a corrected filing is made, the Commission staff
				shall act on the corrected request within 30 days in the manner provided by this
				subsection.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart B - PROCEDURAL REQUIREMENTS › Section 418.140 - Subsequent Tax Rate Adjustments

Current through Register Vol. 48, No. 28, July 12, 2024
A municipality may, without requesting further action by the
				  Commission, adjust the rates promulgated by the Commission under this Part by
				  multiplying the cents per kilowatt-hour rate for each of the 10 usage categories by
				  a fraction equal to (the desired new equivalent percentage tax rate) divided by (the
				  equivalent percentage tax rate at which the Commission promulgated rates), provided
				  that the new equivalent tax rate does not exceed 5%. For example, if the Commission
				  has promulgated a municipality's kilowatt-hour (kWh) tax rates at the equivalent of
				  a 2% gross receipts tax, and at a later date the municipality decides to increase
				  the tax to the equivalent of a 4% gross receipts tax, each of the 10 category tax
				  rates that were determined assuming a 2% rate can be multiplied by 2 (4% divided by
				  2%) to derive the 10 category tax rates assuming a 4% gross receipt tax. If the
				  municipality wishes to spread the change in taxes over the 10 categories using a
				  different approach, however, the municipality will be required to file the requested
				  changed tax rates with the Commission, in accordance with Section
				  418.120.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart C - UTILITY REQUIREMENTS › Section 418.200 - Assistance to Municipalities and Retention of Information

Current through Register Vol. 48, No. 28, July 12, 2024
Each electric utility subject to the jurisdiction of the
				  Commission shall provide all reasonable assistance requested by a municipality in
				  order to comply with Section 8-11-2 of the Code. In addition to the requirements of
				  83 Ill. Adm. Code 420, each electric utility shall maintain, through the end of
				  2007, for every municipality within its service area irrespective of whether the
				  municipality imposes a municipal electric tax, all information required to be filed
				  by a municipality under Sections
				  418.100
				  and
				  418.110.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 418 - MUNICIPAL ELECTRIC TAX RATES › Subpart C - UTILITY REQUIREMENTS › Section 418.210 - Tariff Filings

Current through Register Vol. 48, No. 28, July 12, 2024
Pursuant to Section 9-201 of the Public Utilities Act, if the
				  Commission determines that good cause exists for the filing, by any electric utility
				  that is also a "public utility" as defined in Section 3-105 of the Public Utilities
				  Act, of tariff sheets that set forth the rates of taxes on the use or consumption of
				  electricity it is required by Section 8-11-2 of the Illinois Municipal Code (see
				  Public Act 90-561), to collect from those subject to the tax. Such tariff sheets
				  shall also include, as factored into each of the charges established pursuant to the
				  ordinance, the percentage amount added to the gross charge to reimburse the electric
				  utility for expenses incurred in keeping records, billing customers, preparing and
				  filing returns, remitting the tax and supplying data to the municipality upon
				  request, as authorized by Section 8-11-2 of the Code. Special permission is hereby
				  granted for the filing of tariff sheets that comply with this Section, provided that
				  such tariff sheets are accompanied by a certified copy of the municipal ordinance
				  imposing the tax.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.10 - Scope of This Part

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part applies
			 to all books of account and other records prepared by or on behalf of the public
			 utility. See Item 73 of Appendix A for those records which come into possession of
			 the public utility in connection with the acquisition of property, such as purchase,
			 consolidation, merger, etc.
b) This Part
			 shall not be construed as excusing compliance with any other lawful requirement for
			 the preservation of records for periods longer than those prescribed
			 herein.
c) This Part shall not be
			 construed as requiring the preparation of accounts, records or memoranda not
			 required to be prepared by other Parts, such as the Uniform System of Accounts,
			 prescribed by the Illinois Commerce Commission (83 Ill. Adm. Code 415, 505, 605 and
			 710 - General Orders 179, 180, 183 and 199).
d) Records other than those listed in the annexed
			 Appendix A may be destroyed at the option of the public utility; provided, however,
			 that records which are used in lieu of those listed shall be preserved for the
			 periods prescribed for the records used for substantially similar purposes; and,
			 provided further, that retention of records pertaining to added services, function,
			 plant, etc., the establishment of which cannot be presently foreseen, shall conform
			 to the principles embodied herein.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.20 - Designation of Supervisory Official

Current through Register Vol. 48, No. 28, July 12, 2024
Each public utility subject to this Part shall designate one or more
				persons with official responsibility to supervise the utility's program for the
				preservation and the authorized destruction of its records.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.30 - Protection and Storage of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The public utility shall provide reasonable protection for records
				subject to this Part from damage by fires, floods and other hazards; and, in the
				selection of storage spaces, safeguard the records from unnecessary exposure to
				deterioration from excessive humidity, dryness or lack of proper
				ventilation.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.40 - Index of Records

Current through Register Vol. 48, No. 28, July 12, 2024
All records which are herein required to be preserved shall be so
				arranged, filed and currently indexed by the utility that they may readily be
				identified and made available to representatives of the Illinois Commerce
				Commission.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.60 - Destruction of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The destruction of the records permitted to be destroyed under the
				provisions of this Part may be performed in any manner elected by the public utility
				concerned. Precautions should be taken, however, to macerate or otherwise destroy
				the legibility of records, the content of which is forbidden by law to be divulged
				to unauthorized persons.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.70 - Premature Destruction or Loss of Records

Current through Register Vol. 48, No. 28, July 12, 2024
When any records are destroyed before the expiration of the
				prescribed period of retention, a certified statement listing, as far as may be
				determined, the records destroyed and describing the circumstances of accidental or
				other premature destruction shall be filed with the Illinois Commerce Commission
				within ninety (90) days from the date of discovery of such destruction. Discovery of
				loss of records is to be treated in the same manner as in the case of premature
				destruction.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.80 - Retention Periods Designated "Destroy at Option"

Current through Register Vol. 48, No. 28, July 12, 2024
Use of the retention period "Destroy at option" in this Part
				constitutes authorization for such optional destruction under the conditions
				specified for the particular types of records, unless such records are necessary to
				satisfy pending regulatory actions or directives.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 420 - THE PRESERVATION OF RECORDS OF ELECTRIC UTILITIES (GENERAL ORDER 186) › Section 420.90 - Schedule of Records and Periods of Retention

Current through Register Vol. 48, No. 28, July 12, 2024
Appendix A annexed hereto shows the periods of time that designated
				records shall be preserved, and the records for which microfilms may be substituted
				therefor, in accordance with the foregoing instructions. It is not intended that
				more than one copy of any record be retained. See Item 74 of Appendix A for
				authority to destroy duplicates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 421 - ENVIRONMENTAL DISCLOSURE › Section 421.10 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
This Part shall apply to all electric utilities and alternative
				retail electric suppliers. Unless otherwise required pursuant to a contract or a
				tariff governed by Section 16-118(b) of the Public Utilities Act [220
				ILCS 5/16-118(b) ], a utility shall not be
				required to provide the information required by this Part to those customers to whom
				the utility provides only delivery services for power that is provided and billed by
				a different utility or alternative retail electric supplier. Unless otherwise
				required pursuant to a contract or a tariff governed by Section 16-118(b) of the
				Public Utilities Act, a utility is not required to provide to the Illinois Commerce
				Commission the information required by this Part as such information relates to
				power that the utility only delivers and does not generate and/or sell
				itself.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 421 - ENVIRONMENTAL DISCLOSURE › Section 421.30 - Disclosure Statements Provided to the Commission

Current through Register Vol. 48, No. 28, July 12, 2024
a) The following information shall be submitted to
			 the Commission from every utility and ARES, to the maximum extent practicable, on at
			 least a quarterly basis:
1) A break-down, on a
			 percentage basis, of the known sources of electricity supplied in Illinois. This
			 break-down shall provide percentages of biomass power, coal-fired power, hydro
			 power, natural gas-fired power, nuclear power, oil-fired power, solar power, wind
			 power, other resources and unknown resources purchased from other companies,
			 respectively.
A) The percentage used shall be
			 rounded to the nearest whole number.
B)
			 Any source of electricity in subsection (a)(1) that is not used shall be listed in
			 the table and depicted as "0%".
C) This
			 table shall be as depicted in Exhibit A.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 421 - ENVIRONMENTAL DISCLOSURE › Section 421.40 - Customer Billing Disclosure Statements

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Every utility and ARES shall, on at least a quarterly basis, provide their customers
			 the following information, in a clearly legible manner, to the maximum extent
			 practicable:
1) A break-down, on a percentage
			 basis, of the known sources of electricity supplied in Illinois. This break-down
			 shall provide percentages of biomass power, coal-fired power, hydro power, natural
			 gas-fired power, nuclear power, oil-fired power, solar power, wind power, other
			 resources and unknown resources purchased from other companies, respectively.
A) The percentage used shall be rounded to the
			 nearest whole number.
B) Any source of
			 electricity in subsection (a)(1) that is not used shall be listed in the table and
			 depicted as "0%".
C) This table shall be
			 as depicted in Exhibit A.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 421 - ENVIRONMENTAL DISCLOSURE › Exhibit A - Sources of Electricity Table

Current through Register Vol. 48, No. 28, July 12, 2024
Sources of Electricity Supplied for the 12 months ending mm
						  dd yy
Percentage of Total
Biomass power
Coal-fired power
Hydro power
Natural gas-fired power
Nuclear power
Oil-fired power
Solar power
Wind power
Other resources
Unknown resources purchased from other companies
TOTAL
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 421 - ENVIRONMENTAL DISCLOSURE › Exhibit C - Emissions and Nuclear Waste Table

Current through Register Vol. 48, No. 28, July 12, 2024
AVERAGE AMOUNTS OF
						  EMISSIONS
and
AMOUNT OF NUCLEAR WASTE
per 1000 kilowatt-hours
						  (kWh)
PRODUCED from KNOWN1
						  SOURCES
for the 12 months ending
mm dd
						  yy
Carbon Dioxide
YY lbs
Nitrogen Oxides
YY lbs
Sulfur Dioxide
YY lbs
High-Level Nuclear Waste
YY lbs
Low-Level Nuclear waste
YY ft3
FOOTNOTE
1 xx% of the total electricity supplied
				was purchased from other suppliers and the amounts of emissions and amount of
				nuclear waste attributable to producing this electricity is not known and is not
				included in this table.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 425 - UNIFORM ELECTRIC FUEL ADJUSTMENT › Section 425.10 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
The uniform fuel adjustment charge (FAC) will be applied either to
				each KWH of energy billed during the effective month or each KWH of energy delivered
				during the effective month to all service classifications subject to fuel adjustment
				in the filed rate schedules of all electric public utilities operating in the State
				of Illinois. The utility shall elect whether a billed or a delivered method shall be
				used and shall revise its tariffs accordingly, if necessary, under Section 9-201 of
				the Public Utilities Act.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 425 - UNIFORM ELECTRIC FUEL ADJUSTMENT › Section 425.20 - Cost Basis

Current through Register Vol. 48, No. 28, July 12, 2024
Costs passed through the FAC are required to represent estimates of
				actual costs to be incurred, with adjustment to actual costs as they become
				available. The fuel charge passed through the FAC is the total amount of allowable
				fuel and fuel related charges as identified herein.