OAR 860-034-0340
Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative

(1)

“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)

For a Type 2 cooperative: If any county in Oregon, other than a city-county, should impose upon a Type 2 cooperative any taxes or license, franchise, or operating permit fees, the Type 2 cooperative may not collect such assessments from joint rates or rates for through services.

(3)

For a small telecommunications utility:

(a)

If any county in Oregon, other than a city-county, should impose upon a small telecommunications utility any new taxes or license, franchise, or operating permit fees, or increase any such taxes or fees, the small telecommunications 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 a small 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;

(b)

The amount collected from each small telecommunications utility customer pursuant to section (3)(a) of this rule shall be separately stated and identified in all customer billings;

(c)

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 860-034-0340 — Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-034-0340.

860‑034‑0010
Scope of the Rules 860‑034‑0015
Through Service 860‑034‑0020
Definitions for OAR 860-034-0030 through 860-034-0290 860‑034‑0030
Applications for Service from a Small Telecommunications Utility 860‑034‑0040
Information for Utility Customers and Applicants 860‑034‑0050
Multilingual Notices 860‑034‑0060
Dispute Resolution 860‑034‑0070
Designation of Third Party to Receive Notices 860‑034‑0080
Restrictions on Entering a Customer Residence 860‑034‑0090
Interruption of Utility Service 860‑034‑0095
Annual Fees Payable to the Commission by a Small Telecommunications Utility 860‑034‑0097
Estimated Annual Fees Payable to the Commission 860‑034‑0100
Temporary Utility Service 860‑034‑0110
Due and Payable Period 860‑034‑0120
Late-Payment Charge 860‑034‑0130
Adjustment of Utility Bills 860‑034‑0140
Establishing Credit for Residential Utility Service 860‑034‑0150
Payment Arrangements for Deposit and Installation Charges for Residential Utility Service 860‑034‑0160
Interest on Deposits for Residential and Nonresidential Utility Service 860‑034‑0170
Refund of Deposits for Residential and Nonresidential Utility Service 860‑034‑0180
Grounds for Disconnecting Utility Service 860‑034‑0190
Voluntary Disconnection of Utility Service 860‑034‑0200
Emergency Disconnection of Utility Service 860‑034‑0210
Disconnection of Utility Service on Weekends and Holidays 860‑034‑0220
Accounts Not Related to Residential Utility Service 860‑034‑0230
Reconnection Fee for Utility Service 860‑034‑0240
Transfer Billings 860‑034‑0250
Refusal of Utility Service 860‑034‑0260
Disconnection Procedures for Commercial and Residential Utility Customers 860‑034‑0270
Emergency Medical Certificate for Residential Utility Service 860‑034‑0275
Termination of Local Exchange Residential Service for Telecommunications Customers at Significant Risk 860‑034‑0276
Time Payment Agreements for Small Telecommunications Utilities 860‑034‑0280
Telephone Solicitation Notices by Small Telecommunications Utilities 860‑034‑0290
Customer Notification and Information Delivery Services for Small Telecommunications Utilities 860‑034‑0300
Tariffs of Small Telecommunications Utilities 860‑034‑0310
Announcement of Rate Increases by Small Telecommunications Utilities 860‑034‑0320
Notice to Interested Persons of Tariffs Filed Under ORS 759.175 by Small Telecommunications Utilities 860‑034‑0325
Requests to Abandon, Exempt from Regulation, or Price-List Regulated Telecommunications Services 860‑034‑0330
Relating to City Privilege Taxes, Fees, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative 860‑034‑0340
Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative 860‑034‑0350
Forced Conversion of Communication Facilities for Small Telecommunications Utilities and Type 2 Cooperatives 860‑034‑0380
Maintenance of Plant and Equipment by Small Telecommunications Utilities 860‑034‑0390
Retail Telecommunications Service Standards for Small Telecommunications Utilities 860‑034‑0392
Accounting for Directors’ Fees by Small Telecommunications Utilities 860‑034‑0393
Uniform System of Accounts for Small Telecommunications Utilities 860‑034‑0394
Allocation of Costs by Small Telecommunications Utilities 860‑034‑0395
Annual Report Requirements for Small Telecommunications Utilities 860‑034‑0396
Reporting of Affiliated Transactions by Small Telecommunications Utilities 860‑034‑0397
Use of Deferred Accounting by Small Telecommunications Utilities 860‑034‑0400
Maps and Records of Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0420
Location of Underground Facilities 860‑034‑0430
Construction, Safety, and Reporting Standards for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0440
Applicability and Formal Requirements for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0450
Applications for Approval of Contracts to Avoid or Eliminate Duplicate Utility Service for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0460
Applications for Approval of Amendments to Contracts to Avoid or Eliminate Duplicate Utility Service for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0470
Applications for Allocation of Exclusively Served Territory by Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0480
Applications for Allocation of Unserved Territory for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0490
Applications to Transfer Rights to Allocated Territory for Small Telecommunications Utilities and Telecommunications Cooperatives 860‑034‑0495
Application by an Unserved Person for Service from a Small Telecommunications Utility 860‑034‑0505
Attachments to Poles and Conduits Owned by Public, Telecommunications, and Consumer-Owned Utilities 860‑034‑0580
Preservation and Destruction of Records for Small Telecommunications Utilities and Type 2 Cooperatives 860‑034‑0600
Definitions for Depreciation Guidelines for Small Telecommunications Utilities and Type 2 Cooperatives 860‑034‑0610
Revision of Depreciation Guidelines 860‑034‑0620
Filing Deadlines for a Request for an Exception by a Small Telecommunications Utility or Type 2 Cooperatives 860‑034‑0630
Information to be Included With a Request for an Exception Filed Under OAR 860-034-0620 860‑034‑0640
Review by Staff of a Request for an Exception Filed Under OAR 860-034-0620 860‑034‑0650
Petition to Open Depreciation Docket 860‑034‑0660
Review Procedure and Schedule for a Request for an Exception Filed Under OAR 860-034-0650 860‑034‑0670
Extension of Time for a Request for an Exception 860‑034‑0710
Extension of Time for a Request for an Exception Filed Under OAR 860-034-0650 860‑034‑0720
Announcement of Rate Increases for Joint Rates or Rates Charged for Through Services by Type 2 Cooperatives 860‑034‑0725
Telephone Solicitation Notices by Telecommunications Cooperatives 860‑034‑0730
Uniform System of Accounts for Type 2 Cooperatives 860‑034‑0740
Allocation of Costs by Type 2 Cooperatives 860‑034‑0750
Annual Report Requirements for Type 2 Cooperatives
Last Updated

Jun. 8, 2021

Rule 860-034-0340’s source at or​.us