OAR 860-022-0045
Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon an Energy or Large Telecommunications Utility

(1)

If any county in Oregon, other than a city-county, imposes upon an energy or large telecommunications utility any new taxes or license, franchise, or operating permit fees, or increases any such taxes or fees, the utility required to pay such taxes or fees shall collect from its customers within the county imposing such taxes or fees the amount of the taxes or fees, or the amount of increase in such taxes or fees. However, if the taxes or fees cover the operations of an energy or large telecommunications utility in only a portion of a county, then the affected utility shall recover the amount of the taxes or fees or increase in the amount thereof from customers in the portion of the county which is subject to the taxes or fees. “Taxes,” as used in this rule, means sales, use, net income, gross receipts, payroll, business or occupation taxes, levies, fees, or charges other than ad valorem taxes.

(2)

The amount collected from each utility customer pursuant to section (1) of this rule shall be separately stated and identified in all customer billings.

(3)

This rule applies to new or increased taxes imposed on and after December 16, 1971, including new or increased taxes imposed retroactively after that date.

Source: Rule 860-022-0045 — Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon an Energy or Large Telecommunications Utility, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-022-0045.

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 860-022-0045’s source at or​.us