Oregon Administrative Rules › Chapter 860 - PUBLIC UTILITY COMMISSION › Division 37 - WASTEWATER SERVICE REGULATION FOR JOINT WATER/WASTEWATER UTILITIES › Section 860-037-0555 - Relating to City Fees, Taxes, and Other Assessments

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The aggregate amount of all business or
			 occupation taxes, licenses, franchise or operating permit fees, or other
			 similar exactions imposed upon wastewater utilities by any city in Oregon for
			 engaging in wastewater business within such city or for use and occupancy of
			 city streets and public ways, which does not exceed 3.5 percent, applied to
			 gross revenues as defined herein, shall be allowed as operating expenses of
			 such wastewater utilities for rate-making purposes and shall not be itemized or
			 billed separately.
(2) Except as
			 otherwise provided herein, "gross revenues" means revenues received from
			 utility wastewater service operations less related net uncollectibles. Gross
			 revenues shall not include proceeds from the sale of bonds, mortgage or other
			 evidence of indebtedness, securities or stocks, sales at wholesale by one
			 utility to another when the wastewater utility purchasing the service is not
			 the ultimate customer.
(3) Permit
			 fees or similar charges for street opening, installations, construction, and
			 the like to the extent such fees or charges are reasonably related to the
			 city's costs for inspection, supervision, and regulation in exercising its
			 police powers, and the value of any wastewater utility service or use of
			 facilities provided on November 6, 1967, to a city without charge, shall not be
			 considered in computing the percentage levels herein set forth. Any such
			 service may be continued within the same category or type of use. The value of
			 any additional category of wastewater utility service or use of facilities
			 provided after November 6, 1967, to a city without charge shall be considered
			 in computing the percentage levels herein set forth.
(4) This rule shall not affect franchises
			 existing on November 6, 1967, granted by a city. Payments made or value of
			 wastewater service rendered by a wastewater utility under such franchises shall
			 not be itemized or billed separately. When compensation different from the
			 percentage levels in section (1) of this rule is specified in a franchise
			 existing on November 6, 1967, such compensation shall continue to be treated by
			 the affected wastewater utility as an operating expense during the balance of
			 the term of such franchise. Any tax, fee, or other exaction set forth in
			 section (1) of this rule, unilaterally imposed or increased by any city during
			 the unexpired term of a franchise existing on November 6, 1967, and containing
			 a provision for compensation for use and occupancy of streets and public ways,
			 shall be charged pro rata to local users as herein provided.
(5) Except as provided in section (4) of this
			 rule, to the extent any city tax, fee, or other exaction referred to in section
			 (1) of this rule exceeds the percentage levels allowable as operating expenses
			 in section (1) of this rule, such excess amount shall be charged pro rata to
			 wastewater utility service customers within said city and shall be separately
			 stated on the regular billings to such customers.
(6) The percentage levels in section (1) of
			 this rule may be changed if the Commission determines after such notice and
			 hearing, as required by law, that fair and reasonable compensation to a city or
			 all cities should be fixed at a different level or that by law or the
			 particular circumstances involved a different level should be
			 established.
(7) The amount allowed
			 as an operating expense may be described on customers' bills in a manner
			 determined by the wastewater utility.
Stat. Auth.: ORS 183, 756 & 757
Stats. Implemented: ORS
				  756.040,
				  757.005 &
				  757.061