OAR 860-037-0560
Relating to Local Government Fees, Taxes, and Other Assessments


(1)

If any county in Oregon, other than a city-county, imposes upon a wastewater utility any new taxes or license, franchise, or operating permit fees, or increases any such taxes or fees, the wastewater utility required to pay such taxes or fees shall collect from its wastewater customers within the county imposing such taxes or fees the amount of the taxes or fees, or the proportional share of increase in such taxes or fees. However, if the taxes or fees cover the operations of a wastewater utility in only a portion of a county, then the affected wastewater utility shall recover the amount of the taxes or fees or increase in the amount thereof from wastewater customers in the portion of the county that 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 wastewater service customer pursuant to section (1) of this rule shall be separately stated and identified in all wastewater 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 860-037-0560 — Relating to Local Government Fees, Taxes, and Other Assessments, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-037-0560.

860–037–0001
Scope and Applicability of Rules
860–037–0005
Applicability and Formal Requirements
860–037–0010
Definitions
860–037–0015
Information for Customers and Applicants
860–037–0020
Designation of Third Party to Receive Notices
860–037–0025
Dispute Resolution
860–037–0030
Applications for Water/Wastewater Utility Service
860–037–0035
Establishing Credit for Residential Service
860–037–0040
Deposit Payment Arrangements for Residential Wastewater Service
860–037–0045
Interest on Deposits for Residential and Nonresidential Service
860–037–0050
Refund of Wastewater Utility Deposits
860–037–0055
Installation of Wastewater Service Connection
860–037–0060
Installation of Main Line Extension
860–037–0065
Design, Construction, and Operation
860–037–0067
Wastewater Disposal
860–037–0070
Interruption of Service
860–037–0075
Refusal of Service
860–037–0080
Restrictions on Entering a Customer Residence
860–037–0095
Annual Fees Payable to the Commission by a Wastewater Utility
860–037–0097
Estimated Annual Fees Payable to the Commission by a Wastewater Utility
860–037–0101
Wastewater Service Charges
860–037–0105
Bill Forms
860–037–0110
Due and Payable Period
860–037–0115
Late-Payment Charge
860–037–0120
Adjustment of Bills
860–037–0125
Transfer Billings
860–037–0205
Grounds for Terminating Customer Wastewater Service by Disconnecting Water Service
860–037–0210
Voluntary Water Disconnection for Wastewater Service
860–037–0215
Emergency Water Disconnection for Wastewater Service
860–037–0220
Disconnection of Water Service on Weekends and Holidays
860–037–0225
Accounts Not Related to Residential Service
860–037–0230
Disconnection of Wastewater Service to Tenants
860–037–0235
Multilingual Disconnection Notice
860–037–0240
Reconnection Fee
860–037–0245
Disconnection Procedures for All Customers of Wastewater Utility Services
860–037–0307
Wastewater Utility Compliance Enforcement by Commission Appointment of Regent to Operate and Manage a Wastewater System
860–037–0308
Expenditure of Fees Collected Under ORS 756.310 to Make Emergency Repairs
860–037–0309
Commission-Assessed Civil Penalties for Noncompliance
860–037–0310
Maps and Records
860–037–0320
Location of Underground Facilities
860–037–0325
Construction, Safety, and Reporting Standards for Wastewater Utilities
860–037–0330
Attachments to Poles and Conduits Owned by Public, Telecommunications, and Consumer-Owned Utilities
860–037–0405
Relating to New Wastewater Utilities
860–037–0407
Request for Rate Regulation of an Association within the Boundaries of a City
860–037–0410
Tariff Specifications
860–037–0415
Tariff Contents
860–037–0420
Tariff Changes Require 30 Days’ Notice to the Commission
860–037–0425
Announcement of Tariff Changes
860–037–0430
Applications to Make Tariffs or Rate Schedules Effective on Less Than Statutory Notice
860–037–0435
Requirements for Filing Tariffs or Schedules Changing Rates
860–037–0440
Requirements for Filing Tariffs or Schedules Naming Increased Rates
860–037–0445
Tariff Changes Effective with Service Rendered
860–037–0450
Notice to Interested Persons
860–037–0505
Form and Filing of Applications
860–037–0510
Notice and Approval Requirements Relating to the Sale, Transfer, Merger, Termination, Abandonment, or Disposal of a Wastewater Utility
860–037–0515
Applications for Authority to Sell, Lease, Assign, Mortgage, Merge, Consolidate, or Otherwise Dispose of or Encumber its Property, or to Acquire Stock, Bonds, or Property of Another Public Utility
860–037–0517
Acquisition Adjustment
860–037–0520
Application by a Wastewater Utility for Authority to Issue Wastewater Stocks, Bonds, Notes, or Other Securities
860–037–0525
Applications for Authority to Guarantee Indebtedness
860–037–0530
Applications for Approval of Transactions Between Affiliated Interests
860–037–0535
Information Required Regarding Wastewater Utility Goods or Services Provided to Affiliated Interests
860–037–0540
Timeliness of Applications Made Under OAR 860-037-0530 and Filings Made Under OAR 860-037-0535
860–037–0545
Applications for Waiver of Requirements Under OARs 860-037-0530 and 860-037-0535
860–037–0547
Allocation of Costs by a Wastewater Utility
860–037–0550
Special Contracts
860–037–0555
Relating to City Fees, Taxes, and Other Assessments
860–037–0560
Relating to Local Government Fees, Taxes, and Other Assessments
860–037–0565
Accounting for Director’s Fees
860–037–0567
Accounting for Contributions in Aid of Construction (CIAC)
860–037–0570
Accounting for Construction Work In Progress (CWIP)
860–037–0605
Preservation and Destruction of Records
860–037–0610
Uniform System of Accounts for Wastewater Utilities
860–037–0625
Annual Reports
860–037–0630
Use of Deferred Accounting as it Applies to Wastewater Operations by Wastewater Utilities
Last Updated

Jun. 8, 2021

Rule 860-037-0560’s source at or​.us