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[null,null,null,"City ","State","Adjusted",null,"State","Adjusted",null,"Bad","Adjusted",null,"City","Adjusted",null,"Conversion ","Natural Gas","Effective",null,"Applicable"]
[null,"Tax",null,"Ordinance ","Utility Tax","Ordinance Rate ",null,"Filing Fee","Ordinance Rate ",null,"Debts","Ordinance Rate ",null,"Tax","Ordinance Rate ",null,"Factor","Conversion ","City Tax Rate",null,"PSE"]
["City","Code","City","Tax Rate","Deduction","Electric","Gas","Deduction","Electric","Gas","Deduction","Electric","Gas","Deduction","Electric","Gas","Electric","Gas","Electric","Gas","Service"]
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[]
[null,null,null,"Electric",null,null,null,null,"Gas"]
[null,null,null,"Actual Rate","With Bad Debts","w/o Bad Debts",null,null,"Actual Rate","With Bad Debts","w/o Bad Debts"]
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[null,"Annual Filing Fee",null,{"$f":"+'Annual Filing Fee'!A1","v":4.0000000000000001E-3},{"$f":"+D10-D10*$D$9","v":3.971212E-3},{"$f":"+D10","v":4.0000000000000001E-3},null,null,{"$f":"+'Annual Filing Fee'!A1","v":4.0000000000000001E-3},{"$f":"+I10-I10*$I$9","v":3.9832080000000002E-3},{"$f":"+I10","v":4.0000000000000001E-3}]
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[null,"Sum",null,{"$f":"SUM(D9:D11)","v":4.9930999999999996E-2},{"$f":"SUM(E9:E11)","v":4.9623443401999992E-2},{"$f":"SUM(F9:F11)","v":4.2733999999999994E-2},null,null,{"$f":"SUM(I9:I11)","v":4.6717999999999996E-2},{"$f":"SUM(J9:J11)","v":4.653950104E-2},{"$f":"SUM(K9:K11)","v":4.2520000000000002E-2}]
[]
[null,"Conversion Factor = 1 - Sum Above",null,{"$f":"1-D12","v":0.95006900000000005},{"$f":"1-E12","v":0.95037655659800002},{"$f":"1-F12","v":0.95726599999999995},null,null,{"$f":"1-I12","v":0.95328199999999996},{"$f":"1-J12","v":0.95346049895999996},{"$f":"1-K12","v":0.95748}]

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[null,null,null,null,null,"Energy","E","Ordinance City Tax Rate =",null,null,4.2000000000000003E-2]
[]
["Total Bill Excluding City Tax and City Tax Related Additional Revenue",null,null,1000,null,"Calculated Grossed-up City Tax Rate =",null,null,4.3958037196302348E-2]
["City Tax and City Tax Related Additional Revenue",null,null,{"$f":"ROUND(D3*I14,2)","v":43.96}]
["Gross Taxable Revenue",null,null,{"$f":"D3+D4","v":1043.96},null,null,null,"Electric State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!D3","v":3.8733999999999998E-2}]
[null,null,null,null,null,null,null,"Natural Gas State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!D4","v":3.8519999999999999E-2}]
["Allowed City Tax Deductions",null,null,null,null,null,null,"State Utility Tax Rate w/ Loss Adjustment =",{"$f":"IF(G1=\"E\",($I$5-($I$5*$I$12)),($I$6-($I$6*$I$11)))","v":3.8455231401999995E-2}]
["Credit Losses",null,"Y",{"$f":"IF(C8=\"Y\",D5*I10,0)","v":7.5133801200000008},null,null,null,"State Filing Fee Rate =",{"$f":"+'Annual Filing Fee'!A1","v":4.0000000000000001E-3}]
["State Utility Tax",null,"N",{"$f":"IF(C9=\"Y\",D5*I7,0)","v":0},null,null,null,"State Filing Fee w/ Loss Adjustment =",{"$f":"$I$8-($I$8*$I$10)","v":3.971212E-3}]
["State Filing Fee",null,"N",{"$f":"IF(C10=\"Y\",D5*I9,0)","v":0},null,null,null,"Bad Debts Rate =",{"$f":"+SUMIF($H$11:$H$12,G1,I11:I12)","v":7.1970000000000003E-3}]
["City Tax",null,"Y",{"$f":"IF(C11=\"Y\",D4-D4*I7-D4*I9-D4*I10,0)","v":41.778553428048085},null,null,null,"G",{"$f":"+'3.05 G'!E12","v":4.1980000000000003E-3}]
["Total Deductions",null,null,{"$f":"SUM(D8:D11)","v":49.291933548048085},null,null,null,"E",{"$f":"+'3.04 E'!E12","v":7.1970000000000003E-3}]
[]
["Net City Tax Taxable Revenue",null,null,{"$f":"D5-D12","v":994.66806645195197},null,null,null,"Grossed-up City Tax Rate to Use in CLX = ",{"$f":"ROUND(I3,5)","v":4.3959999999999999E-2}]
["City Tax Payable",null,null,{"$f":"D14*K1","v":41.776058790981985}]
["Additional State Utility Tax due to City Tax",null,null,{"$f":"D4*I7","v":1.6904919724319198}]
["Additional State Filing Fee due to City Tax",null,null,{"$f":"D4*I8","v":0.17584}]
["Additional Credit Losses due to City Tax",null,null,{"$f":"D4*I10","v":0.31638012000000004}]
[null,null,null,null,null,null,"Y"]
["Total Cost due to City Tax",null,null,{"$f":"SUM(D15:D18)","v":43.958770883413905},null,{"$f":"ABS(IF(ROUND(F25,0)<>0,F25,0))+IF(ABS(ROUND(D22,0)-ABS(ROUND(F25,0)))=0,ABS(D22)+ABS(F25),0)+ABS(IF(ABS(D22)<>0,D22,0))","v":4.9528702382914958E-3},"N"]
[]
["Difference between collected and paid",null,null,{"$f":"+D4-D20","v":1.2291165860958131E-3},{"$f":"+D22/D4","v":2.7959885943944791E-5},"[Hit \"Refresh\" button until F25 and D22 are near zero]"]
[null,null,null,null,null,"[Manual adjustment of I3 is necessary in some cases]"]
[]
["Difference between City Tax Deduction and City Tax Paid",null,null,null,null,{"$f":"IF(C11=\"Y\",D11-D15,0)","v":2.4946370660998696E-3}]
[]
["Difference in collection resulting from using SAP rate =",null,null,null,null,{"$f":"D20-(D3*I14)","v":-1.2291165860958131E-3}]

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[null,null,null,null,null,"Energy","G","Ordinance City Tax Rate =",null,null,4.2000000000000003E-2]
[]
["Total Bill Excluding City Tax and City Tax Related Additional Revenue",null,null,1000,null,"Calculated Grossed-up City Tax Rate =",null,null,4.3947501509001952E-2]
["City Tax and City Tax Related Additional Revenue",null,null,{"$f":"ROUND(D3*I14,2)","v":43.95}]
["Gross Taxable Revenue",null,null,{"$f":"D3+D4","v":1043.95},null,null,null,"Electric State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!D3","v":3.8733999999999998E-2}]
[null,null,null,null,null,null,null,"Natural Gas State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!D4","v":3.8519999999999999E-2}]
["Allowed City Tax Deductions",null,null,null,null,null,null,"State Utility Tax Rate w/ Loss Adjustment =",{"$f":"IF(G1=\"E\",($I$5-($I$5*$I$12)),($I$6-($I$6*$I$11)))","v":3.8358293039999998E-2}]
["Credit Losses",null,"Y",{"$f":"IF(C8=\"Y\",D5*I10,0)","v":4.3825021000000008},null,null,null,"State Filing Fee Rate =",{"$f":"+'Annual Filing Fee'!A1","v":4.0000000000000001E-3}]
["State Utility Tax",null,"N",{"$f":"IF(C9=\"Y\",D5*I7,0)","v":0},null,null,null,"State Filing Fee w/ Loss Adjustment =",{"$f":"$I$8-($I$8*$I$10)","v":3.9832080000000002E-3}]
["State Filing Fee",null,"N",{"$f":"IF(C10=\"Y\",D5*I9,0)","v":0},null,null,null,"Bad Debts Rate =",{"$f":"+SUMIF($H$11:$H$12,G1,I11:I12)","v":4.1980000000000003E-3}]
["City Tax",null,"Y",{"$f":"IF(C11=\"Y\",D4-D4*I7-D4*I9-D4*I10,0)","v":41.904588929291997},null,null,null,"G",{"$f":"+'3.05 G'!E12","v":4.1980000000000003E-3}]
["Total Deductions",null,null,{"$f":"SUM(D8:D11)","v":46.287091029292},null,null,null,"E",7.1970000000000003E-3]
[]
["Net City Tax Taxable Revenue",null,null,{"$f":"D5-D12","v":997.66290897070803},null,null,null,"Grossed-up City Tax Rate to Use in CLX = ",{"$f":"ROUND(I3,5)","v":4.3950000000000003E-2}]
["City Tax Payable",null,null,{"$f":"D14*K1","v":41.90184217676974}]
["Additional State Utility Tax due to City Tax",null,null,{"$f":"D4*I7","v":1.685846979108}]
["Additional State Filing Fee due to City Tax",null,null,{"$f":"D4*I8","v":0.17580000000000001}]
["Additional Credit Losses due to City Tax",null,null,{"$f":"D4*I10","v":0.18450210000000003}]
[null,null,null,null,null,null,"Y"]
["Total Cost due to City Tax",null,null,{"$f":"SUM(D15:D18)","v":43.947991255877746},null,{"$f":"ABS(IF(ROUND(F25,0)<>0,F25,0))+IF(ABS(ROUND(D22,0)-ABS(ROUND(F25,0)))=0,ABS(D22)+ABS(F25),0)+ABS(IF(ABS(D22)<>0,D22,0))","v":6.7642407667705129E-3},"N"]
[]
["Difference between collected and paid",null,null,{"$f":"+D4-D20","v":2.0087441222571556E-3},{"$f":"+D22/D4","v":4.5705213248171912E-5},"[Hit \"Refresh\" button until F25 and D22 are near zero]"]
[null,null,null,null,null,"[Manual adjustment of I3 is necessary in some cases]"]
[]
["Difference between City Tax Deduction and City Tax Paid",null,null,null,null,{"$f":"IF(C11=\"Y\",D11-D15,0)","v":2.7467525222562017E-3}]
[]
["Difference in collection resulting from using SAP rate =",null,null,null,null,{"$f":"D20-(D3*I14)","v":-2.0087441222571556E-3}]

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[null,null,"EXH. SEF-3 page 3 of 3"]
["PUGET SOUND ENERGY - ELECTRIC"]
["ELECTRIC RESULTS OF OPERATIONS"]
["2022 GENERAL RATE CASE"]
["12 MONTHS ENDED JUNE 30, 2021"]
["CONVERSION FACTOR"]
[]
[]
["LINE"]
["NO.","DESCRIPTION"]
[]
[12,"BAD DEBTS",null,null,7.1970000000000003E-3]
[13,"ANNUAL FILING FEE",null,null,2E-3]
[14,"STATE UTILITY TAX ( 3.8455% - ( LINE 1 * 3.8455% )  )",null,3.8733999999999998E-2,3.8455000000000003E-2]
[15]
[16,"SUM OF TAXES OTHER",null,null,4.7652E-2]
[17]
[18,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 17 )",null,null,0.95234799999999997]
[19,"FIT",null,0.21,0.199993]
[20,"CONVERSION FACTOR INCL FEDERAL INCOME TAX ( LINE 18 - LINE 19 ) ",null,null,0.752355]
[]
[]
[null,null,null,null,{"$f":"1/E20","v":1.3291597716503512}]

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[null,null,"EXH. SEF-8 page 3 of 3"]
[null,"PUGET SOUND ENERGY - GAS"]
[null,"GAS RESULTS OF OPERATIONS"]
[null,"2022 GENERAL RATE CASE"]
[null,"12 MONTHS ENDED JUNE 30, 2021"]
[null,"CONVERSION FACTOR"]
[]
[]
["LINE"]
["NO.","DESCRIPTION"]
[]
[12,"BAD DEBTS",null,null,4.1980000000000003E-3]
[13,"ANNUAL FILING FEE",null,null,2E-3]
[14,"STATE UTILITY TAX ( 3.8358% - ( LINE 1 * 3.8358% )  )",null,3.8519999999999999E-2,3.8358000000000003E-2]
[15]
[16,"SUM OF TAXES OTHER",null,null,4.4555999999999998E-2]
[17]
[18,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 17 )",null,null,0.95544399999999996]
[19,"FIT",null,0.21,0.20064299999999999]
[20,"CONVERSION FACTOR INCL FEDERAL INCOME TAX ( LINE 18 - LINE 19 ) ",null,null,0.75480100000000006]

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[4.0000000000000001E-3,"Link updated as of 11/30/2022",null,"http://apps.leg.wa.gov/rcw/default.aspx?cite=80.24.010"]
["RCW 80.24.010"]
["Companies to file reports of gross revenue and pay fees—Delinquent fee payments."]
["Every public service company subject to regulation by the commission shall, on or before the date specified by the commission for filing annual reports under RCW 80.04.080, file with the commission a statement on oath showing its gross operating revenue from intrastate operations for the preceding calendar year or portion thereof and pay to the commission a fee equal to one-tenth of one percent of the first fifty thousand dollars of gross operating revenue, plus four-tenths of one percent of any gross operating revenue in excess of fifty thousand dollars: PROVIDED, That the commission may, by rule, set minimum fees that do not exceed the cost of collecting the fees. The commission may by rule waive any or all of the minimum fee established pursuant to this section.",{"$f":"+B3*(A1/2)","v":0}]
["The percentage rates of gross operating revenue to be paid in any year may be decreased by the commission for any class of companies subject to the payment of such fees, by general order entered before March 1st of such year, and for such purpose such companies shall be classified as follows:"]
["Electrical, gas, water, telecommunications, and irrigation companies shall constitute class one. Every other company subject to regulation by the commission, for which regulatory fees are not otherwise fixed by law shall pay fees as herein provided and shall constitute additional classes according to kinds of businesses engaged in."]
["Any payment of the fee imposed by this section made after its due date shall include a late fee of two percent of the amount due. Delinquent fees shall accrue interest at the rate of one percent per month."]
["[ 2022 c 159 § 1; 2003 c 296 § 1; 1994 c 83 § 1; 1990 c 48 § 1; 1985 c 450 § 14; 1961 c 14 § 80.24.010. Prior: 1955 c 125 § 2; prior: 1939 c 123 § 1, part; 1937 c 158 § 1, part; 1929 c 107 § 1, part; 1923 c 107 § 1, part; 1921 c 113 § 1, part; RRS § 10417, part.]"]

{"sheet":"Pub Util Tax","index":6,"n_rows":44,"n_cols":4,"rows_kept":44,"cut":false,"hidden":false,"merged":[[43,0,44,14],[1,8,2,14]]}
["State Utility Tax",null,"Link updated as of 12/27/2020"]
["https://dor.wa.gov/find-taxes-rates/other-taxes/public-utility-tax"]
[null,null,"Electric",{"$f":"+B22","v":3.8733999999999998E-2}]
[null,null,"Gas",{"$f":"+B24","v":3.8519999999999999E-2}]
["Home"]
[]
[" Taxes & rates"]
[]
[" Other taxes"]
[]
[" Public utility tax"]
["Print"]
["Public utility tax"]
["What is the public utility tax?"]
["It is a tax on public service businesses, including businesses that engage in transportation, communications, and the supply of energy, natural gas, and water. The tax is in lieu of the business and occupation (B&O) tax."]
["How do I pay the tax?"]
["Effective July 2005, the Public Utility Tax became an addendum to the Combined Excise Tax Return."]
["What rate do I pay?"]
["There are different rates, depending on the specific utility activity:"]
["Activity","Rate"]
["Distribution of water",5.0290000000000001E-2]
["Generation/distribution of electrical power",3.8733999999999998E-2]
["Log transportation",1.3696E-2]
["Telegraph companies, distribution of natural gas, and collection of sewerage",3.8519999999999999E-2]
["Urban transportation and watercraft vessels under 65 feet in length",6.4200000000000004E-3]
["Railroads, railroad car companies, motor transportation and all other public service businesses",1.9259999999999999E-2]
["What are the funds used for?"]
["The majority of the funds are distributed into the state general fund. A portion, however, provides financial assistance to local governments for maintenance of public works facilities."]
["More Information"]
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[{"$f":"+#REF!","v":{"$error":"#REF!"}}]