CHAPTER 6. PUBLIC UTILITY FEES
IC 8-1-6
Chapter 6. Public Utility Fees
IC 8-1-6-1
Public policy; computation; disposition
Sec. 1. (a) It is declared to be the public policy of this state that in
order to maintain and foster the effective regulation of the public
utilities, in the interests of the people of the state of Indiana and the
public utilities as well, the public utilities subject to regulation and
which enjoy the privilege of operating as public utilities in this state
shall bear the expense of administering the provisions of IC 8-1-1
and IC 8-1-2 by means of a public utility fee on such privilege
measured by the annual gross revenue of such public utilities in the
manner provided in this chapter. That expense shall be determined
by totaling the budgets, approved by the general assembly in its
appropriation act for the years to be billed, of the commission and
the utility consumer counselor, including expert witness fees. The
sum of two hundred fifty thousand dollars ($250,000) shall be added
to that total for the use of the commission and the utility consumer
counselor as a contingency fund, with expenditures from that fund
subject to prior approval of the governor and state budget agency.
The proceeds from the public utility fee shall be paid to the
commission and deposited in the public utility fund which is hereby
created in the state treasury. If the reports required to be submitted
to the commission under section 5 of this chapter reveal that the
amounts to be collected for the fiscal year from the public utilities,
when added together, plus the unexpended balance of the public
utility fund account at the end of the fiscal year will exceed the total
of the expenses plus the contingency fund, the commission shall
compute the amount of each public utility's proportionate share of the
excess sum. The commission shall, as promptly as possible, notify
each public utility of the amount of its proportionate share of such
excess and that amount shall be deducted from the subsequent
payment of any fees imposed on such utility under section 4 of this
chapter.
(b) If the sum of the actual expenditures of the commission and
the utility consumer counselor are less than the appropriations
therefor by the general assembly, the difference between the actual
expenditures and the appropriations shall be subject to the credit
provision provided in this section and each utility's proportionate
share of that difference shall be deducted from the subsequent
payment of any fee imposed on that utility under section 4 of this
chapter.
(Formerly: Acts 1969, c.360, s.1; Acts 1974, P.L.28, SEC.1; Acts
1975, P.L.77, SEC.1.) As amended by Acts 1977, P.L.101, SEC.1;
P.L.23-1988, SEC.37.
IC 8-1-6-2
Public utility fund account; disposition of fees
Sec. 2. (a) All fees herein prescribed shall be paid into the
treasury of the state of Indiana through the secretary of the
commission, a quietus shall be issued, and the fees shall be deposited
into an account to be known as the commission public utility fund
account. This account shall be used for enforcing the provisions of
IC 8-1-1 and IC 8-1-2 and shall be utilized only for the purpose of
funding the expenses of the commission and the consumer counselor
in amounts not in excess of their respective appropriations by the
general assembly, plus the contingency fund. All appropriations
under this chapter paid out of the commission public utility fund
account shall be subject to the prior approval of the general
assembly, the governor, and the state budget agency.
(b) Fees collected from municipalities under IC 8-1-2-85 shall
also be deposited in the commission public utility fund account, as
if they were fees collected from public utilities under this chapter.
(Formerly: Acts 1969, c.360, s.2; Acts 1975, P.L.77, SEC.2.) As
amended by Acts 1977, P.L.101, SEC.2; Acts 1982, P.L.74, SEC.3;
P.L.23-1988, SEC.38; P.L.1-2010, SEC.42.
IC 8-1-6-3
"Public utility" and "gross revenue" defined
Sec. 3. The term "public utility", as used in this chapter, shall
mean and embrace every corporation, company, cooperative
organization of any kind, individual, association of individuals, their
lessees, trustees, or receivers appointed by any court whatsoever that
on or after March 15, 1969, may own, operate, manage, or control
any plant or equipment within the state for the conveyance of
telegraph or telephone messages, or for the production, transmission,
delivery, or furnishing of heat, light, water, or power, or for the
collection, treatment, purification, and disposal in a sanitary manner
of liquid and solid waste, sewage, night soil, and industrial waste, for
service directly or indirectly to the public, but said term shall not
include a municipality that may after March 14, 1969, acquire, own,
or operate any of the foregoing facilities.
The term "gross revenue", as used in this chapter, shall include all
intrastate operating revenue received by a public utility for the
conveyance of telegraph or telephone messages or for the production,
transmission, delivery, or furnishing of heat, light, water, or power,
or for the collection, treatment, purification, or disposal in any
sanitary manner of liquid or solid waste, sewage, night soil, and
industrial waste for service directly or indirectly to the public.
Provided, however, that such term shall not include revenue derived
by a public utility in the sale of public utility services, products, or
commodities to another public or municipal utility for resale by the
latter.
(Formerly: Acts 1969, c.360, s.3.) As amended by P.L.59-1984,
SEC.53.
IC 8-1-6-4
Imposition
Sec. 4. A public utility fee is imposed upon each public utility
subject to the provisions of this chapter equal to .0015 of its gross
revenue for the preceding calendar year. The commission may not
bill or collect a public utility fee that is fifty dollars ($50) or less
under this calculation.
(Formerly: Acts 1969, c.360, s.4.) As amended by Acts 1977,
P.L.101, SEC.3; P.L.159-1999, SEC.19.
IC 8-1-6-5
Report of annual gross revenue
Sec. 5. On or before May 1 of each year, public utilities subject
to the provisions of this chapter shall file with the commission a
report of their annual gross revenue for the preceding calendar year
and a statement of the amount of public utility fee due on the basis
of said report. Forms for said report or returns shall be devised and
supplied by the commission.
(Formerly: Acts 1969, c.360, s.5.) As amended by Acts 1979, P.L.84,
SEC.5.
IC 8-1-6-6
Audit of returns
Sec. 6. All returns submitted to the commission by a public utility
as provided by this chapter shall be sworn to by an appropriate
officer of the public utility. The commission may audit each such
return submitted and may take such measures as are necessary to
ascertain the correctness of the returns submitted. The commission
is hereby vested with the power to direct the filing of any return
required by this chapter.
(Formerly: Acts 1969, c.360, s.6.) As amended by P.L.59-1984,
SEC.54.
IC 8-1-6-7
Quarterly payment
Sec. 7. One quarter (1/4) of the annual fee imposed under section
4 of this chapter shall be paid to the commission on or before the first
day of July of the year in which the fee is imposed and one quarter
(1/4) on the first day of each of the months of October, January, and
April following immediately thereafter; or the entire amount of such
fee may, at the election of the utility, be paid in full on or before July
1 of such year.
(Formerly: Acts 1969, c.360, s.7.) As amended by P.L.59-1984,
SEC.55.
IC 8-1-6-8
Delinquent fees; penalty
Sec. 8. Each installment or required payment of the fee imposed
by section 4 of this chapter becomes delinquent at midnight of the
last day for payment thereof as provided in section 7 of this chapter.
If a public utility has failed to pay, or has underpaid, the proper
amount of any quarterly installment or payment, it shall pay a penalty
to the commission of one percent (1%) of the amount so due on any
quarterly installment or payment for each month or fraction thereof
that such amount is unpaid. The commission may enforce the
collection of any delinquent installment or payment, or portion
thereof by legal action or in any other manner by which the
collection of debts due the state of Indiana may be enforced under
the laws of this state.
(Formerly: Acts 1969, c.360, s.8.) As amended by P.L.59-1984,
SEC.56.
IC 8-1-6-9
Deposit with treasurer of state
Sec. 9. All sums collected by the commission under the provisions
of this chapter shall be paid not less than fifteen (15) days after
receipt of the same, accompanied by a detailed statement thereof to
the treasurer of the state of Indiana and deposited into the public
utility fund.
(Formerly: Acts 1969, c.360, s.9.) As amended by P.L.59-1984,
SEC.57.