DATE:	February 7, 2013
TO:	Office of Commission Clerk (Cole)
FROM:	Office of the General Counsel (Gervasi) Division of Accounting and Finance (Slemkewicz, Bulecza-Banks) Division of Administrative and IT Services (Belcher, Kissell) Division of Economics (King)
RE:	Docket No. 130033-PU – Proposed amendment of Rule 25-6.0131, F.A.C., Regulatory Assessment Fees; Investor-owned Electric Companies, Municipal Electric Utilities, Rural Electric Cooperatives, Rule 25-7.0131, F.A.C., Regulatory Assessment Fees; Gas Utilities, Gas Municipals, and Gas Districts, Rule 25-7.101, F.A.C., Regulatory Assessment Fees (Natural Gas Transmission Companies); and Rule 25-30.120, F.A.C., Regulatory Assessment Fees; Water and Wastewater Utilities.
AGENDA:	2/19/13 – Regular Agenda – Rule Proposal – Interested Persons May Participate
COMMISSIONERS ASSIGNED:			All Commissioners
PREHEARING OFFICER:			Brown
RULE STATUS:			Proposal May Be Deferred
SPECIAL INSTRUCTIONS:			None
FILE NAME AND LOCATION:			S:\PSC\GCL\WP\130033.RCM.DOC

 

 Case Background

Rule 25-6.0131, Regulatory Assessment Fees; Investor-owned Electric Companies, Municipal Electric Utilities, Rural Electric Cooperatives, Florida Administrative Code (F.A.C), Rule 25-7.0131, Regulatory Assessment Fees; Gas Utilities, Gas Municipals, and Gas Districts, F.A.C., Rule 25-7.101, Regulatory Assessment Fees (Natural Gas Transmission Companies), F.A.C., and Rule 25-30.120, Regulatory Assessment Fees; Water and Wastewater  Utilities, F.A.C., require Commission-regulated electric (including municipal utilities and rural cooperatives), gas, gas transmission, and water and wastewater companies to remit regulatory assessment fees (RAFs) based upon their gross operating revenues.  These rules specify how RAFs are calculated, when they are due, how to request an extension of the due date for payment of RAFs, and penalties and interest to be applied to delinquent payments.  Industry-specific RAF return forms are incorporated by reference in the rules.

Consistent with section 350.113(5), Florida Statutes (F.S.), and with certain amendments the Commission adopted in 2011 to Rule 25-4.0161, F.A.C., the telecommunications RAF rule, staff is recommending that the Commission propose to amend the RAF rules for the remaining regulated industries to clarify the requirements for requesting an extension of the due date for payment of RAFs.  The recommended amendments include directives for the filing of either a 15-day or a 30-day RAF extension request, and specify that an extension request will not be granted if the utility has any unpaid RAFs, penalties, or interest due from a prior period.  Moreover, in addition to the industry-specific RAF return forms, Form PSC/AIT 124, the RAF extension request form, is incorporated by reference into the recommended rule amendments. The RAF extension request form includes a requirement that RAF extension requests contain a statement of good cause/reason for the extension request. The recommended rule amendments do not include any changes to the calculation of RAFs or the amounts to be remitted.

The Commission’s Notices of Development of Rulemaking were published on July 27, 2012, in Volume 38, Number 30, of the Florida Administrative Register.  No rule development workshop was requested, and thus a workshop was not held. The Commission has jurisdiction pursuant to sections 120.54, 350.127(2), 350.113, 366.05, 366.14, 367.121(1), 367.145, 367.161, 368.104, and 368.109, F.S.

 

Discussion of Issues

Issue 1: 

 Should the Commission propose the amendment of Rule 25-6.0131, F.A.C., Regulatory Assessment Fees; Investor-owned Electric Companies, Municipal Electric Utilities, Rural Electric Cooperatives, Rule 25-7.0131, F.A.C., Regulatory Assessment Fees; Gas Utilities, Gas Municipals, and Gas Districts, Rule 25-7.101, F.A.C., Regulatory Assessment Fees (Natural Gas Transmission Companies); and Rule 25-30.120, F.A.C., Regulatory Assessment Fees; Water and Wastewater Utilities?

Recommendation: 

 Yes, the Commission should propose the amendment of Rules 25-6.0131, 25-7.0131, 25-7.101, and 25-30.120, F.A.C., as set forth in Attachment A of this recommendation.  (Gervasi, Slemkewicz, Bulecza-Banks, Belcher)

Staff Analysis: 

 The recommended proposed amendments to Rules 25-6.0131, 25-7.0131, 25-7.101, and 25-30.120, F.A.C., and to the RAF filing forms incorporated therein, are consistent with Section 350.113(5), F.S., which states, in part, that

[t]he commission, for good cause shown by written request, may extend for a period not to exceed 30 days the time for paying any fee or for filing any report related thereto. If an extension is granted, there shall be collected a charge of 0.75 percent of the fee to be remitted for an extension of 15 days or less, or a charge of 1.5 percent of the fee for an extension of more than 15 days.

All recommended changes to the RAF rules and corresponding filing forms incorporated therein are shown in type and strike format on Attachment A.  The substantive recommended amendments to the rules are discussed in more detail below.

Rule 25-6.0131, F.A.C., Regulatory Assessment Fees; Investor-owned Electric Companies, Municipal Electric Utilities, Rural Electric Cooperatives

Rule 25-6.0131(7), F.A.C., provides that electric utilities may request a 30-day extension of the due date for the payment of RAFs or for filing a RAF return form.  The recommended rule amendment provides for either a 15-day or a 30-day request for extension of the RAF payment or RAF return form due date (Attachment A, page 9, lines 20-22). Paragraph (7)(b) of the recommended rule amendment provides that requests for extension will not be granted if the utility has any unpaid RAFs, penalties, or interest due from a prior period (Attachment A, page 10, lines 5-6).

Rule 25-7.0131, F.A.C., Regulatory Assessment Fees; Gas Utilities, Gas Municipals, and Gas Districts

Rule 25-7.0131, F.A.C., is virtually the same as Rule 25-6.0131, F.A.C., except that it applies to gas utilities rather than to electric utilities. Rule 25-7.0131(7), F.A.C., provides that gas utilities may request a 30-day extension of the due date for the payment of RAFs or for filing a RAF return form. The recommended rule amendment provides for either a 15-day or a 30-day request for extension of the RAF payment or RAF return form due date (Attachment A, page 12, lines 19-21). Paragraph (7)(b) of the recommended rule amendment provides that requests for extension will not be granted if the utility has any unpaid RAFs, penalties, or interest due from a prior period (Attachment A, page 13, lines 4-5).

Rule 25-7.101, F.A.C., Regulatory Assessment Fees (Natural Gas Transmission Companies)

            Staff recommends the Commission propose the inclusion of the same recommended rule amendment language as indicated above for Rules 25-6.0131 and 25-7.0131 for the electric and gas utilities, respectively. See paragraph (7), Attachment A, page 15, lines 10-11 (regarding 15-day and 30-day requests for extension of RAF payment or RAF return form due date), and paragraph (7)(b), Attachment A, page 15, lines 20-21 (regarding the denial of extension requests if the utility has any unpaid RAFs, penalties, or interest due from a prior period).

In addition, staff recommends that language be added to this rule to specify the following:

1)  Paragraph (6), stating that when a natural gas transmission company remits less than its full fee, the remainder of the fee shall be due on or before the 30th day from the due date, and, where the amount remitted was less than 90 percent of the total RAF due, shall include interest as provided by paragraph (8)(b) (Attachment A, page 15, lines 3-6).  This language is authorized by section 350.113(5), F.S., and is consistent with other industry RAF rules (see, e.g., Attachment A, page 9, lines 16-19, and page 12, lines 15-18);

2)  Paragraph (7)(a), stating that requests for extension must be received at least two weeks before the due date (Attachment A, page 15, lines 18-19), and Paragraph (7)(c), stating that where a 15-day or a 30-day extension is received, the utility shall remit a charge as set out in section 350.113(5), F.S. (Attachment A, page 15, lines 22-24). This language is consistent with other industry RAF rules (see, e.g., Attachment A, page 10, lines 8-10, and page 13, lines 7-9); and

3)  Paragraph (8), stating that the delinquency of any amount due begins with the first calendar day after the due date (Attachment A, page 15, line 25 through page 16, lines 1-2), and paragraphs (8)(a) and (b), stating that penalties as set out in section 350.113, F.S., and interest at the rate of 12 percent per year shall apply to any such delinquent amounts (Attachment A, page 16, lines 3-6). This language is consistent with section 350.113(4), F.S., regarding the calculation of penalties and interest, and with other industry RAF rules (see, e.g., Attachment A, page 10, lines 11-18, and page 13, lines 11-18).

Rule 25-30.120, F.A.C., Regulatory Assessment Fees; Water and Wastewater Utilities

            Staff recommends the Commission propose the inclusion of the same recommended rule amendment language as indicated above for Rules 25-6.0131 and 25-7.0131 for the electric and gas utilities, respectively. See paragraph (6), Attachment A, page 19, lines 9-11 (regarding 15-day and 30-day requests for extension of RAF payment or RAF return form due date), and paragraph (6)(b), Attachment A, page 19, lines 24-25 (regarding the denial of extension requests if the utility has any unpaid RAFs, penalties, or interest due from a prior period).

            In addition, staff recommends that certain portions of the rule should be stricken, as follows:

1) The portion of paragraph (2) that requires any utility subject to Commission jurisdiction for any part of a year to remit RAFs “whether or not the utility has actually applied for or been issued a certificate.” (Attachment A, page 17, lines 13-14). This change is consistent with section 350.111, F.S., which defines “regulated company” to include, in relevant part, “any person holding a valid and current certificate from the commission” under chapter 367, F.S.;

            2)  The portion of paragraph (6)(a) which states that requests for extension of the due date for payment of RAFs or for filing a RAF return will be granted if the utility has timely applied for the extension and has no unpaid RAFs, penalties, or interest due from a prior period (Attachment A, page 19, lines 20-23). This change is consistent with section 350.113(5), F.S., which authorizes such extensions “for good cause shown by written request,” and with other industry RAF rules which do not provide for such automatic extensions; and

3)  Paragraph (9), requiring that interest be applied to RAF penalties that are unpaid within 30 days after their assessment by the Commission, and that such interest shall be compounded monthly based upon the 30-day commercial paper rate (Attachment A, page 20, lines 22-25, through page 21, line 1). This change is consistent with section 350.113(4), F.S., which sets forth how penalties and interest are to be calculated on delinquent RAFs, and with other industry RAF rules which do not contain this language.

Form PSC/AIT 124, “Regulatory Assessment Fee Extension Request”

Staff recommends that Form PSC/AIT 124, entitled “Regulatory Assessment Fee Extension Request,” be incorporated into the RAF rules by reference (Attachment A, page 9, lines 22-25; page 12, lines 21-24; page 15, lines 11-14; page 19, lines 11-14). Form PSC/AIT 124 includes, among other things, a requirement that the request for extension must contain a statement of good cause/reason for the extension request, and states that examples of good cause include reasons such as financial hardship, severe illness, or acts of God, but do not include reasons such as management oversight or vacation time (Attachment A, pages 22-23).  This form was also incorporated into Rule 25-4.0161(8), F.A.C., the telecommunications RAF rule, in 2011.

Statement of Estimated Regulatory Costs

            The Florida Administrative Procedure Act encourages an agency to prepare a Statement of Estimated Regulatory Costs (SERC).  Section 120.54(3)(b), F.S.  An agency must prepare a SERC if the proposed rule is likely to directly or indirectly increase regulatory costs in excess of $200,000 in the aggregate within one year after implementation of the rule, and shall consider the impact of the rule on small businesses, small counties, and small cities.  Id.

Section 120.541(2)(a), F.S., requires a SERC to include an economic analysis showing whether the rule, directly or indirectly, is likely to: 1) have an adverse impact on economic growth, private sector job creation, employment, or investment; 2) have an adverse impact on business competitiveness; or 3) increase regulatory costs; in excess of $1 million in the aggregate within five years after the implementation of the rule. Section 120.541(3), F.S., requires that if the adverse impact or regulatory costs of the rule exceed any of those criteria, the rule shall be submitted to the President of the Senate and Speaker of the House, and may not take effect until it is ratified by the Legislature.

The SERC prepared by staff is included as Attachment B to this recommendation. It indicates that economic growth, private job sector employment, investment, and business competitiveness are not expected to be adversely impacted during the five-year period following implementation of the rules because the recommended rule amendments clarify, but do not alter, the utilities’ existing obligation to pay RAFs, file RAF forms, and follow certain procedures for requesting extensions. Based on the SERC, the recommended rules will not require legislative ratification.

Attachment B also contains the estimated number of individuals and entities likely to be required to comply with the rules, the estimated cost of implementing and enforcing the rules, the estimated transactional costs likely to be incurred by individuals and entities required to comply with the rules, and an analysis of the impact on small businesses, small counties, and small cities. Section 120.541(2)(b)-(e), F.S., requires that a SERC include these considerations.

Conclusion

Based on the foregoing, staff recommends that the Commission propose the amendment of Rules 25-6.0131, 25-7.0131, 25-7.101, and 25-30.120, F.A.C., and the corresponding changes to the filing forms incorporated therein, as set forth in Attachment A of this recommendation.

 

Issue 2: 

 Should this docket be closed?

Recommendation: 

 Yes, if no requests for hearing or comments are filed, the rule amendments as proposed should be filed for adoption with the Secretary of State and the docket should be closed. (Gervasi)

Staff Analysis: 

 Unless comments or requests for hearing are filed, the rules as proposed may be filed with the Secretary of State without further Commission action.  The docket may then be closed.

 

 

 

 

 

 

 

 

 

 

25-6.0131 Regulatory Assessment Fees; Investor-owned Electric Companies, Municipal Electric Utilities, Rural Electric Cooperatives.

            (1) As applicable and as provided in Section 350.113, F.S., each company, utility, or cooperative shall remit to the Commission a fee based upon its gross operating revenue. This fee shall be referred to as a regulatory assessment fee. Regardless of the gross operating revenue of a company, a minimum annual regulatory assessment fee of $25 shall be imposed.

            (a) Each investor-owned electric company shall pay a regulatory assessment fee in the amount of .00072 of gross operating revenues derived from intrastate business, excluding sales for resale between public utilities, municipal electric utilities, and rural electric cooperatives or any combination thereof.

            (b) Each municipal electric utility and rural electric cooperative shall pay a regulatory assessment fee in the amount of 0.00015625 of its gross operating revenues derived from intrastate business, excluding sales for resale between public utilities, municipal electric utilities, and rural cooperatives or any combination thereof.

            (2) Regulatory assessment fees are due each January 30 for the preceding period or any part of the period from July 1 until December 31, and on July 30 for the preceding period or any part of the period from January 1 until June 30.

            (3) If the due date falls on a Saturday, Sunday, or a holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date on the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered. Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage and postmarked no later than the due date.

            (4) Commission Form PSC/AFD 68 (XX/XX) PSC/ECR 68 (01/99), entitled “Investor-Owned Electric Utility Regulatory Assessment Fee Return” is available at: (hyperlink); Form PSC/AFD 69 (XX/XX) PSC/ECR 69 (07/96), entitled “Municipal Electric Utility Regulatory Assessment Fee Return” is available at: (hyperlink); and Form PSC/AFD 70 (XX/XX) PSC/ECR 70 (07/96), entitled “Rural Electric Cooperative Regulatory Assessment Fee Return” is available at: (hyperlink).  These forms are incorporated into this rule by reference and may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.

            (5) Each company, utility, or cooperative shall have up to and including the due date in which to:

            (a) Remit the total amount of its fee; or

            (b) Remit an amount which the company, utility, or cooperative estimates is its full fee.

            (6) Where the company, utility, or cooperative remits less than its full fee, the remainder of the full fee shall be due on or before the 30th day from the due date and shall, where the amount remitted was less than 90 percent of the total regulatory assessment fee, include interest as provided by paragraph (8)(b) of this rule.

            (7) A company may request from the Division of Administrative Services either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative and Information Technology Services Commission Form PSC/AIT 124 (XX/XX) entitled “Regulatory Assessment Fee Extension Request,” which is incorporated into this rule by reference and is available at: (hyperlink).  This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.

            (a) The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date. The request for extension must be written and accompanied by a statement of good cause.

            (b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period. The request for extension must be received by the Division of Administrative Services at least two weeks before the due date.

            (c) Where a company, utility, or cooperative receives an extension of its due date pursuant to this rule, then the entity shall remit a charge as set out in Section 350.113(5), F.S., in addition to the regulatory assessment fee., as set out in Section 350.113.F.S.

            (8) The delinquency of any amount due to the Commission from the company, utility, or cooperative pursuant to the provisions of Section 350.113, F.S., and this rule, begins with the first calendar day after any date established as the due date either by operation of this rule or by an extension pursuant to this rule.

            (a) A penalty, as set out in Section 350.113, F.S., shall apply to any such delinquent amounts.

            (b) Interest at the rate of 12 percent per annum shall apply to any such delinquent amounts.

Rulemaking Specific Authority 350.127(2), 366.05 FS. Law Implemented 350.113, 366.14 FS. History–New 5-18-83, Amended 2-9-84, Formerly 25-6.131, Amended 6-18-86, 10-16-86, 3-7-89, 2-19-92, 7-7-96, 1-1-99,_________.

 

 

 

 

 

25-7.0131 Regulatory Assessment Fees; Gas Utilities, Gas Municipals, and Gas Districts.

            (1) As applicable and as provided in Sections 350.113 and 366.14, F.S., each gas utility, municipal, or gas district shall remit a fee based upon its gross operating revenue. This fee shall be referred to as a regulatory assessment fee. Regardless of the gross operating revenue of a company, a minimum annual regulatory assessment fee of $25 shall be imposed.

            (a) Each investor-owned gas utility shall pay a regulatory assessment fee in the amount of .005 of its gross operating revenue derived from intrastate business, excluding sales for resale between public utilities, municipal gas utilities, and gas districts or any combination thereof.

            (b) Each municipal or gas district shall pay a regulatory assessment fee in the amount of 0.001919 of its gross operating revenue derived from intrastate business, excluding sales for resale between public utilities, municipal gas utilities, and gas district or any combination thereof.

            (2) Regulatory assessment fees are due each January 30 for the preceding period or any part of the period from July 1 until December 31, and on July 30 for the preceding period or any part of the period from January 1 until June 30.

            (3) If the due date falls on a Saturday, Sunday, or a legal holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date and the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered. Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage and postmarked no later than the due date.

            (4) Commission Form PSC/AFD 67 (XX/XX) PSC/ECR 67 (01/99), entitled “Investor-Owned Natural Gas Utility Regulatory Assessment Fee Return” is available at: (hyperlink) and Form PSC/AFD 71 (XX/XX) PSC/ECR 71 (07/96), entitled “Gas Municipal or Gas District Regulatory Assessment Fee Return” is available at: (hyperlink).  These forms are incorporated into this rule by reference and may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.

            (5) Each utility, municipal, and gas district shall have up to and including the due date in which to:

            (a) Remit the total amount of its fee or

            (b) Remit an amount which the utility, municipal, or gas district estimates is its full fee.

            (6) Where the utility, municipal, or gas district remits less than its full fee, the remainder of the full fee shall be due on or before the 30th day from the due date and shall, where the amount remitted was less than 90 percent of the total regulatory assessment fee, include interest as provided by paragraph (8)(b) of this rule.

            (7) A utility, municipal, or gas district may request from the Division of Administrative Services either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative  and Information Technology Services Commission Form PSC/AIT 124 (XX/XX) entitled “Regulatory Assessment Fee Extension Request,” which is incorporated into this rule by reference and is available at: (hyperlink).  This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.

            (a) The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date. The request for extension must be written and accompanied by a statement of good cause. 

            (b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period. The request for extension must be received by the Division of Administrative Services at least two weeks before the due date.

            (c) Where a utility, municipal, or gas district receives an extension of its due date pursuant to this rule, then the utility, municipal, or gas district shall remit a charge as set out in Section 350.113(5), F.S., in addition to the regulatory assessment fee., as set out in Section 350.113, F.S.

            (8) The delinquency of any amount due to the Commission from the utility, municipal, or gas district pursuant to the provisions of Section 350.113, F.S., and this rule, begins with the first calendar day after any date established as the due date either by operation of this rule or by an extension pursuant to this rule.

            (a) A penalty, as set out in Section 350.113, F.S., shall apply to any such delinquent amounts.

            (b) Interest at the rate of 12 percent per annum shall apply to any such delinquent amounts.

Rulemaking Specific Authority 350.127(2), 366.05, 366.14 FS. Law Implemented 350.113, 366.14 FS. History–New 5-18-83, Formerly 25-7.131, Amended 10-19-86, 4-25-90, 7-7-96, 1-1-9,__________.

 

 

 

 

 

25-7.101 Regulatory Assessment Fees.; Natural Gas Transmission Companies.

            (1) As provided in Section 368.109, F.S., each natural gas transmission company shall pay a regulatory assessment fee. The regulatory assessment fee shall be 0.25 percent annually of the natural gas transmission company’s gross operating revenue derived from intrastate business, excluding sales of gas for resale to natural gas transmission companies, public utilities that supply gas, municipal gas utilities and gas districts.

            (2) Regulatory assessment fees are due each January 30 for the preceding 6 month period or any part of the period from July 1 until December 31, and on July 30 for the preceding 6 month period or any part of the period from January 1 until June 30.

            (3) If the due date falls on a Saturday, Sunday, or a legal holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date on the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered. Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage, and postmarked no later than the due date.

            (4) Commission Form PSC/AFD 244 (XX/XX) PSC/ECR 244 (2/98), entitled “Natural Gas Transmission Pipeline Company Regulatory Assessment Fee Return” is incorporated into this rule by reference and is available at: (hyperlink).  This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.

            (5) Each natural gas transmission company shall have up to and including the due date in which to remit the total amount of its fee.

            (6) Where the natural gas transmission company remits less than its full fee, the remainder of the full fee shall be due on or before the 30th day from the due date and shall, where the amount remitted was less than 90 percent of the total regulatory assessment fee, include interest as provided by paragraph (8)(b) of this rule. The delinquency of any amount due to the Commission from the company, pursuant to the provisions of Section 368.109, F.S., and this rule, begins with the first calendar day after any date established as the due date by operation of this rule. 

            (7) A company may request either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative and Information Technology Services Commission Form PSC/AIT 124 (XX/XX) entitled “Regulatory Assessment Fee Extension Request,” which is incorporated into this rule by reference and is available at: (hyperlink).  This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.  A Regulatory Assessment Fee Return must be completed, signed, and filed even if there are no revenues to report.

            (a) The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date.

            (b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period.

            (c) Where a utility receives either a 15-day or a 30-day extension of its due date pursuant to this rule, the utility shall remit a charge as set out in Section 350.113(5), F.S., in addition to the regulatory assessment fee.

            (8) The delinquency of any amount due to the Commission from the company, pursuant to the provisions of Section 368.109, F.S., and this rule, begins with the first calendar day after any date established as the due date by operation of this rule.

            (a) A penalty, as set out in Section 350.113, F.S., shall apply to any such delinquent amounts.

            (b) Interest at the rate of 12 percent per annum shall apply to any such delinquent amounts.

Rulemaking Specific Authority 350.127(2), 368.104 FS. Law Implemented 350.113, 368.109, 368.111 FS. History–New 9-13-98, __________.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25-30.120 Regulatory Assessment Fees; Water and Wastewater Utilities.

            (1) As applicable and as provided in Section 350.113, F.S., each utility shall remit a fee based upon its gross operating revenue. This fee shall be referred to as a regulatory assessment fee. Each utility shall pay a regulatory assessment fee in the amount of 0.045 of its gross revenues derived from intrastate business. The gross revenues reported for regulatory assessment fee purposes must agree with the amount reported as operating revenue on Schedule F-3 of the Operating Statement in the company’s Annual Report, filed in accordance with Rule 25-30.110, F.A.C. A minimum annual regulatory assessment fee of $25 shall be imposed if there are no revenues or if revenues are insufficient to generate a minimum annual fee.

            (2) The obligation to remit the regulatory assessment fees for any year shall apply to any utility that is subject to this Commission’s jurisdiction on or before December 31 of that year or for any part of that year., whether or not the utility has actually applied for or been issued a certificate.

            (a) For large utilities with annual revenues of $200,000 or more based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before July 30 for the preceding period or any part of the period from January 1 until June 30, and on January 30 for the preceding period or any part of the period from July 1 until December 31. Commission Form PSC/AFD 10-WL (XX/XX) PSC/ECR 10-WL (02/05) entitled “Large Water Utility System Regulatory Assessment Fee Return” is available at: (hyperlink) and Commission Form PSC/AFD 017-WL (XX/XX) PSC/ECR 017-WL (02/05) entitled “Large Wastewater Utility System Regulatory Assessment Fee Return” is available at: (hyperlink).  These forms are incorporated into this rule by reference and may also be obtained from the Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.

            (b) For small utilities with annual revenues of less than $200,000 based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before March 31 for the preceding year ended December 31. Commission Form PSC/AFD 010-WS (XX/XX) PSC/ECR 010-WS (02/05) entitled “Small Water Utility System Regulatory Assessment Fee Return” is available at: (hyperlink) and Commission Form PSC/AFD 017-WS (XX/XX) PSC/ECR 017-WS (02/05) entitled “Small Wastewater Utility System Regulatory Assessment Fee Return” is available at: (hyperlink).  These forms are incorporated into this rule by reference and may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.

            (c) For the purpose of this rule, a utility operating both a water system and a wastewater system shall consider each system separately in determining the revenue threshold for filing regulatory assessment fees on either an annual or semi-annual basis.

            (d) Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage and postmarked no later than the due date.

            (3) If the due date falls on a Saturday, Sunday, or a legal holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date on the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered.

            (4) Each utility shall have up to and including the due date in which to:

            (a) Remit the total amount of its fee; or

            (b) Remit an amount which the utility estimates is its full fee.

            (5) Any utility that purchases water or wastewater treatment from another utility regulated by the Florida Public Service Commission is allowed to deduct the annual expense for purchased water or wastewater treatment from its gross operating revenues before calculating the amount of the regulatory assessment fees due.

            (6) A utility may request from the Division of Administrative Services either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative and Information Technology Services Commission Form PSC/AIT 124 (XX/XX) entitled “Regulatory Assessment Fee Extension Request,” which is incorporated into this rule by reference and is available at: (hyperlink).  This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.  Commission Form PSC/ADM 124 (Rev. 01/01/05), entitled “Regulatory Assessment Fee Extension Request”, is incorporated into this rule by reference and may be obtained from the Commission’s Division of Administrative Services.

            (a)  The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date. The request for extension will be granted if the utility has applied for the extension within the time required in paragraph (b) below and the utility does not have any unpaid regulatory assessment fees, penalties or interest due from a prior period.

            (b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period. The request for extension must be received by the Division of Administrative Services at least two weeks before the due date.

            (c) Where a utility receives either a 15-day extension or a 30-day extension of its due date pursuant to this rule, the utility shall remit a charge as set out in Section 350.113(5), F.S., in addition to the regulatory assessment fee. set out in Section 350.113, F.S.

            (7) The delinquency of any amount due to the Commission from the utility pursuant to the provisions of Section 350.113, F.S., and this rule, begins with the first calendar day after any date established as the due date either by operation of this rule or by an extension pursuant to this rule.

            (a) Pursuant to Section 350.113, F.S., a penalty shall be assessed against any utility that fails to pay its regulatory assessment fee by March 31, in the following manner:

            1. Five percent of the fee if the failure is for not more than 30 days, with an additional five percent for each additional 30 days or fraction thereof during the time in which the failure continues, not to exceed a total penalty of 25 percent.

            2. The amount of interest to be charged is one percent for each thirty days or fraction thereof, not to exceed a total of 12 percent per annum.

            (b) In addition to the penalties and interest otherwise provided, the Commission may impose an additional penalty upon a utility for failure to pay regulatory assessment fees in a timely manner in accordance with Section 367.161, F.S.

            (8) Any utility that requests and receives an extension of not more than 30 days or remits, by the due date, an estimated fee payment of at least 90 percent of the actual fee due shall not be charged interest or penalty on the balance due if paid within the extension period.

            (9) Any utility that fails to pay a penalty within 30 days after its assessment by the Commission shall be subject to interest applied to the penalty up to and including the date of payment of the penalty. Such interest shall be compounded monthly, based on the 30-day commercial paper rate for high-grade, unsecured notes sold through dealers by major corporations in multiples of $1,000 as regularly published in the Wall Street Journal.

Rulemaking Specific Authority 350.127(2), 367.121(1) FS. Law Implemented 350.113, 367.145, 367.161 FS. History–New 5-18-83, Formerly 25-10.24, Amended 10-19-86, Formerly 25-10.024, Amended 11-10-86, 2-8-90, 7-7-96, 2-3-05,__________.

 

 

 

 

Criteria for Extension Request

 

 

·         Form PSC/ADM 124, Regulatory Assessment Fee Extension Request, must contain a statement of good cause/reason for extension request.  Examples of good cause include reasons such as financial hardship, severe illness, or acts of God; but do not include reasons such as management oversight or vacation time.

 

·         The request for extension must be received by the Division of Administrative Services at least two weeks before the Regulatory Assessment Fee due date.

 

·         The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, and/or interest due from a prior period(s).

 

·         Please be aware that pursuant to Section 837.06, F.S., whoever knowingly makes a false statement in writing with the intent to mislead a public servant in the performance of his or her official duty shall be guilty of a misdemeanor of the second degree.

 

TO AVOID PENALTY AND INTEREST CHARGES, THE REGULATORY ASSESSMENT FEE RETURN MUST BE FILED ON OR BEFORE «Field1»

Investor-Owned Electric Utility Regulatory Assessment Fee Return

 

FLORIDA PUBLIC SERVICE COMMISSION

Instructions For Filing Regulatory Assessment Fee Return

(Investor-Owned Electric Utility)

 

TO AVOID PENALTY AND INTEREST CHARGES, THE REGULATORY ASSESSMENT FEE RETURN MUST BE FILED ON OR BEFORE «Field1»

Municipal Electric Utility Regulatory Assessment Fee Return

 

 

FLORIDA PUBLIC SERVICE COMMISSION

Instructions For Filing Regulatory Assessment Fee Return

(Municipal Electric Utility)

 

TO AVOID PENALTY AND INTEREST CHARGES, THE REGULATORY ASSESSMENT FEE RETURN MUST BE FILED ON OR BEFORE «Field1»

Rural Electric Cooperative Regulatory Assessment Fee Return

 

 

FLORIDA PUBLIC SERVICE COMMISSION

Instructions For Filing Regulatory Assessment Fee Return

(Rural Electric Cooperative)

TO AVOID PENALTY AND INTEREST CHARGES, THE REGULATORY ASSESSMENT FEE RETURN MUST BE FILED ON OR BEFORE «Field1»

Investor-Owned Natural Gas Utility Regulatory Assessment Fee Return

 

 

FLORIDA PUBLIC SERVICE COMMISSION

Instructions For Filing Regulatory Assessment Fee Return

(Investor-Owned Natural Gas Utility)

TO AVOID PENALTY AND INTEREST CHARGES, THE REGULATORY ASSESSMENT FEE RETURN MUST BE FILED ON OR BEFORE «Field1»

Gas Municipal or Gas District Regulatory Assessment Fee Return

 

 

FLORIDA PUBLIC SERVICE COMMISSION

Instructions For Filing Regulatory Assessment Fee Return

(Gas Municipal and Gas District)