BEFORE THE WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION

    
In the Matter of Tariff Revisions Reflecting )  DOCKET NO. UE-991683
New Tax Rates in Several Cities Filed  )
by Puget Sound Energy and the Requested )  ORDER DENYING LESS
Waiver of the Thirty-day Advance  Filing )  THAN STATUTORY NOTICE 
Requirement   )  ON RATES AS FILED, 
    )  AUTHORIZING REFILING
     )  WITH RATES EFFECTIVE ON LESS
  )  THAN STATUTORY NOTICE


  On November 1, 1999, Puget Sound Energy, Inc. (PSE), filed its 65th Revised 
Sheet No. 81 and its 58th Revised Sheet No. 81-a of its Schedule 81, Municipal 
Tax Adjustment.

  The purpose of the filing is to reflect new municipal tax additions for the 
cities of Lakewood, Newcastle, and Normandy Park and a tax increase for the 
city of Kenmore. Lakewood's Ordinance No. 215, tax rate effective November 19, 
1999, Normandy Park's Ordinance No. 667, tax rate effective December 1, 1999, 
and Newcastle's Ordinance No. 99-196, tax rate effective November 20, 1999, all 
institute a tax of 6 percent.  Kenmore's Ordinance No. 
99-0066, tax rate effective November 26, 1999 provides for an increase from 1.5 
to 6 percent, contingent on an affirmative vote on Initiative 695 on November 
2, 1999.  

  Under the revised Schedule 81, the Company's gross revenue from its electric 
utility activity will increase annually by approximately $154,385 within 
Newcastle, $145,173 within Normandy Park, $418,045 within Lakewood, and 
$307,000 within Kenmore.

                         The Revised Sheets state an effective date of December 
2, 1999.  PSE requests that statutory notice be waived and that the Commission 
issue an order approving the revised schedule to become effective on November 
19, 1999, to accommodate the company's lack of notice and the impending 
effective dates of the mentioned ordinances.

Discussion

  The Company's proposal for Less Than Statutory Notice (LSN) with an effective 
date of November 19 due to lack of notice from each of the four cities would 
result in the rates of Normandy Park, Newcastle, and Kenmore  going into effect 
prior to the effective date for the tax rate in each of those cities.  The 
Commission should allow the revised rates for each of the cities to become 
effective on the date that each city's tax rate becomes effective.  Therefore, 
PSE should file revised tariff pages indicating the effective date of each of 
these tariff rates. 


  It is the Commission's understanding that the customers in the affected areas 
have not been directly notified by PSE of the proposed rate increases.  
Normally, filings in which the Company passes on to its customers increases in 
municipal tax rates imposed on the Company's services do not require advance 
notice.  PSE must directly notify customers in each of these cities with or 
prior to their next billing.

FINDINGS OF FACT

  1. Puget Sound Energy, Inc., is an electric company subject to the 
jurisdiction of the Commission.

  2. After reviewing PSE’s November 1, 1999 letter, and giving consideration to 
all relevant matters and for good cause shown, the Commission finds that PSE 
should be allowed to submit revised tariff sheets which reflect the Municipal 
Tax Adjustments,  Schedule 81 for the four cities according to the following 
schedule:  (1) City of Lakewood effective on November 19, 1999, (2) City of New 
Castle effective on November 20, 1999, (3) City of Kenmore effective on 
November 26, 1999, and (4) City of Normandy Park effective on December 1, 1999. 
  
ORDER

  THE COMMISSION ORDERS:

  1.          That Puget Sound Energy's November 1, 1999, requested waiver of 
statutory notice regarding Schedule 81 revisions as filed is denied, and that 
PSE shall file revised tariff sheets, with effective dates according to the 
following schedule:  (1) City of Lakewood effective on November 19, 1999, (2) 
City of New Castle effective on November 20, 1999, (3) City of Kenmore 
effective on November 26, 1999, and (4) City of Normandy Park effective on 
December 1, 1999. 

  2.         That Puget Sound Energy shall directly notify the customers in the 
affected areas of the proposed rate increases with or prior to their next 
billing.

  DATED at Olympia, Washington, and effective this 15th day of November 1999.  

WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION



      Carole J. Washburn
      Secretary