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 inorder to maintain and foster the effective regulation of the publicutilities, in the interests of the people of the state of Indiana and thepublic utilities as well, the public utilities subject to regulation andwhich enjoy the privilege of operating as public utilities in this stateshall bear the expense of administering the provisions of IC 8-1-1and IC 8-1-2 by means of a public utility fee on such privilegemeasured by the annual gross revenue of such public utilities in themanner provided in this chapter. That expense shall be determinedby totaling the budgets, approved by the general assembly in itsappropriation act for the years to be billed, of the commission andthe utility consumer counselor, including expert witness fees. Thesum of two hundred fifty thousand dollars ($250,000) shall be addedto that total for the use of the commission and the utility consumercounselor as a contingency fund, with expenditures from that fundsubject to prior approval of the governor and state budget agency.The proceeds from the public utility fee shall be paid to thecommission and deposited in the public utility fund which is herebycreated in the state treasury. If the reports required to be submittedto the commission under section 5 of this chapter reveal that theamounts to be collected for the fiscal year from the public utilities,when added together, plus the unexpended balance of the publicutility fund account at the end of the fiscal year will exceed the totalof the expenses plus the contingency fund, the commission shallcompute the amount of each public utility's proportionate share of theexcess sum. The commission shall, as promptly as possible, notifyeach public utility of the amount of its proportionate share of suchexcess and that amount shall be deducted from the subsequentpayment of any fees imposed on such utility under section 4 of thischapter.
    (b) If the sum of the actual expenditures of the commission andthe utility consumer counselor are less than the appropriationstherefor by the general assembly, the difference between the actualexpenditures and the appropriations shall be subject to the creditprovision provided in this section and each utility's proportionateshare of that difference shall be deducted from the subsequentpayment of any fee imposed on that utility under section 4 of thischapter.
(Formerly: Acts 1969, c.360, s.1; Acts 1974, P.L.28, SEC.1; Acts1975, 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 thecommission, a quietus shall be issued, and the fees shall be depositedinto an account to be known as the commission public utility fundaccount. This account shall be used for enforcing the provisions ofIC 8-1-1 and IC 8-1-2 and shall be utilized only for the purpose offunding the expenses of the commission and the consumer counselorin amounts not in excess of their respective appropriations by thegeneral assembly, plus the contingency fund. All appropriationsunder this chapter paid out of the commission public utility fundaccount shall be subject to the prior approval of the generalassembly, the governor, and the state budget agency.
    (b) Fees collected from municipalities under IC 8-1-2-85 shallalso be deposited in the commission public utility fund account, asif they were fees collected from public utilities under this chapter.
(Formerly: Acts 1969, c.360, s.2; Acts 1975, P.L.77, SEC.2.) Asamended 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, shallmean and embrace every corporation, company, cooperativeorganization of any kind, individual, association of individuals, theirlessees, trustees, or receivers appointed by any court whatsoever thaton or after March 15, 1969, may own, operate, manage, or controlany plant or equipment within the state for the conveyance oftelegraph or telephone messages, or for the production, transmission,delivery, or furnishing of heat, light, water, or power, or for thecollection, treatment, purification, and disposal in a sanitary mannerof liquid and solid waste, sewage, night soil, and industrial waste, forservice directly or indirectly to the public, but said term shall notinclude 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 allintrastate operating revenue received by a public utility for theconveyance 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 anysanitary manner of liquid or solid waste, sewage, night soil, andindustrial waste for service directly or indirectly to the public.Provided, however, that such term shall not include revenue derivedby a public utility in the sale of public utility services, products, orcommodities to another public or municipal utility for resale by thelatter.
(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 grossrevenue for the preceding calendar year. The commission may notbill or collect a public utility fee that is fifty dollars ($50) or lessunder 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 subjectto the provisions of this chapter shall file with the commission areport of their annual gross revenue for the preceding calendar yearand a statement of the amount of public utility fee due on the basisof said report. Forms for said report or returns shall be devised andsupplied 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 utilityas provided by this chapter shall be sworn to by an appropriateofficer of the public utility. The commission may audit each suchreturn submitted and may take such measures as are necessary toascertain the correctness of the returns submitted. The commissionis hereby vested with the power to direct the filing of any returnrequired 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 section4 of this chapter shall be paid to the commission on or before the firstday 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, andApril following immediately thereafter; or the entire amount of suchfee may, at the election of the utility, be paid in full on or before July1 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 imposedby section 4 of this chapter becomes delinquent at midnight of thelast day for payment thereof as provided in section 7 of this chapter.If a public utility has failed to pay, or has underpaid, the properamount of any quarterly installment or payment, it shall pay a penaltyto the commission of one percent (1%) of the amount so due on any

quarterly installment or payment for each month or fraction thereofthat such amount is unpaid. The commission may enforce thecollection of any delinquent installment or payment, or portionthereof by legal action or in any other manner by which thecollection of debts due the state of Indiana may be enforced underthe 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 provisionsof this chapter shall be paid not less than fifteen (15) days afterreceipt of the same, accompanied by a detailed statement thereof tothe treasurer of the state of Indiana and deposited into the publicutility fund.
(Formerly: Acts 1969, c.360, s.9.) As amended by P.L.59-1984,SEC.57.