OAR 860-022-0042
Relating to City Privilege Taxes, Fees, and Other Assessments Imposed Upon a Large Telecommunications Utility

(1)

The aggregate amount of all privilege taxes and fees and other assessments imposed upon a large telecommunications utility by any city in Oregon for engaging in business within such city or for use and occupancy of city streets and public ways, whether applied to regulated revenues, net income, or other bases, shall be allowed as operating expenses of the large telecommunications utility for rate-making purposes, subject to sections (2) through (4) of this rule.

(2)

As used in this rule:

(a)

“Fees and other assessments” means business or occupation taxes or licenses; franchise or operating permit fees; sales, use, net income, gross receipts, and payroll taxes, levies, or charges; and other similar exactions imposed by cities, other than ad valorem taxes, upon revenues or income received from regulated telecommunications services by a large telecommunications utility;

(b)

“Local access revenues” means those revenues derived from exchange access services within the city, as defined in ORS 401.710, less related net uncollectibles;

(c)

“Privilege taxes” means taxes levied and collected by cities from a large telecommunications utility for use and occupancy of city streets, alleys, or highways, as provided under ORS 221.515 (Privilege tax on telecommunications carriers);

(d)

“Regulated revenues” means those revenues derived from regulated telecommunications services within the city less related net uncollectibles. Regulated revenues include, but are not limited to, local access revenues.

(3)

Separate fees for street opening, installations, construction, and maintenance of fixtures or facilities to the extent such fees or charges are reasonably related to the city’s costs for inspection, supervision, and regulation in the exercise of its police powers shall be allowed as operating expenses of a large telecommunications utility for rate-making purposes. Such fees shall not be deducted in computing the percentage level set forth in section (4) of this rule.

(4)

The aggregate amount of all privilege taxes and fees and other assessments imposed upon a large telecommunications utility by a city, which does not exceed 4 percent of local access revenues, shall be allowed as operating expenses for rate-making purposes and shall not be itemized or billed separately. All privilege taxes and fees and other assessments in excess of 4 percent of local access revenues shall be charged pro rata to users of local access services within the city, and the aggregate excess amount shall be separately itemized on customers’ bills or billed separately.

(5)

The amount allowed as an operating expense may be described on customers’ bills in a manner determined by the large telecommunications utility.

Source: Rule 860-022-0042 — Relating to City Privilege Taxes, Fees, and Other Assessments Imposed Upon a Large Telecommunications Utility, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-022-0042.

860‑022‑0000
Applicability of Division 22 860‑022‑0001
Definitions for Utility Rates 860‑022‑0003
Through Service 860‑022‑0005
Tariff Specifications for Energy Utilities and Large Telecommunications Utilities 860‑022‑0010
Tariff Contents for Energy Utilities and Large Telecommunications Utilities 860‑022‑0015
Tariff Changes by Energy Utilities and Large Telecommunications Utilities Require 30 Days’ Notice to the Commission 860‑022‑0017
Announcement of Utility Tariff Changes 860‑022‑0019
General Rate Revisions 860‑022‑0020
Applications to Make Tariffs or Rate Schedules Effective on Less Than Statutory Notice 860‑022‑0025
Requirements for Filing Tariffs or Schedules Changing Rates 860‑022‑0026
Requests to Abandon, Exempt from Regulation, or Price-List Regulated Telecommunications Services 860‑022‑0030
Requirements for Filing Tariffs or Schedules Naming Increased Rates 860‑022‑0032
Tariff Changes Effective With Service Rendered by an Energy or Large Telecommunications Utility 860‑022‑0035
Special Contracts 860‑022‑0038
Notice to Interested Persons of Tariffs Filed Under ORS 757.205 or 759.175 860‑022‑0040
Relating to City Fees, Taxes, and Other Assessments Imposed Upon Electric Companies, Gas Utilities, and Steam Heat Utilities 860‑022‑0042
Relating to City Privilege Taxes, Fees, and Other Assessments Imposed Upon a Large Telecommunications Utility 860‑022‑0045
Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon an Energy or Large Telecommunications Utility 860‑022‑0046
Forced Conversion of Electric and Communication Facilities 860‑022‑0047
Recovery of Certain Facility Relocation Costs 860‑022‑0065
Attachments to Poles and Conduits Owned by Public, Telecommunications, and Consumer-Owned Utilities 860‑022‑0070
Procedures and Standards for Reviewing Gas Utility Rates in the Context of the Purchased Gas Adjustment Mechanism 860‑022‑0075
Ownership of Non-Energy Attributes of Generation from Renewable Energy Facilities
Last Updated

Jun. 8, 2021

Rule 860-022-0042’s source at or​.us