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{"sheet":"Muni.Tax","index":0,"n_rows":42,"n_cols":11,"rows_kept":42,"cut":false,"hidden":false,"merged":[[2,5,2,7],[0,7,0,9]]}
["Advice No. 2019-01",null,"Page 1 of 5",null,null,"Energy","G","Ordinance City Tax Rate =",null,null,0.06]
["Exhibit B: Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]
["Total Bill Excluding City Tax and City Tax Related Additonal Revenue",null,null,100,null,"Calculated Grossed-up City Tax Rate =",null,null,6.2693066338147155E-2]
["City Tax and City Tax Related Additonal Revenue",null,null,{"$f":"ROUND(D3*I14,2)","v":6.27}]
["Gross Taxable Revenue",null,null,{"$f":"D3+D4","v":106.27},null,null,null,"Electric State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!Q31","v":3.8733999999999998E-2}]
[null,null,null,null,null,null,null,"Natural Gas State Utility Tax Rate =",{"$f":"+'Pub Util Tax'!Q32","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$11)))","v":3.8322007200000001E-2}]
["Credit Losses",null,"Y",{"$f":"IF(C8=\"Y\",D5*I10,0)","v":0.54622779999999993},null,null,null,"State Filing Fee Rate =",{"$f":"+'Annual Filing Fee'!K10","v":2E-3}]
["State Utility Tax",null,"N",{"$f":"IF(C9=\"Y\",D5*I7,0)","v":0},null,null,null,"State Filing Fee w/ Loss Adjustment =",{"$f":"$I$8-($I$8*$I$10)","v":1.9897199999999999E-3}]
["State Filing Fee",null,"N",{"$f":"IF(C10=\"Y\",D5*I9,0)","v":0},null,null,null,"Bad Debts Rate =",{"$f":"+SUMIF($H$11:$H$12,G1,I11:I12)","v":5.1399999999999996E-3}]
["City Tax",null,"Y",{"$f":"IF(C11=\"Y\",D4-D4*I7-D4*I9-D4*I10,0)","v":5.9850176704559992},null,null,null,"G",{"$f":"+'3.05 G'!E13","v":5.1399999999999996E-3}]
["Total Deductions",null,null,{"$f":"SUM(D8:D11)","v":6.5312454704559988},null,null,null,"E",{"$f":"+'3.04 E'!E14","v":7.1570000000000002E-3}]
[]
["Net City Tax Taxable Revenue",null,null,{"$f":"D5-D12","v":99.738754529543996},null,null,null,"Grossed-up City Tax Rate to Use in CLX = ",{"$f":"ROUND(I3,4)","v":6.2700000000000006E-2}]
["City Tax Payable",null,null,{"$f":"D14*K1","v":5.9843252717726392}]
["Additonal State Utility Tax due to City Tax",null,null,{"$f":"D4*I7","v":0.24027898514399998}]
["Additional State Filing Fee due to City Tax",null,null,{"$f":"D4*I8","v":1.2539999999999999E-2}]
["Additional Credit Losses due to City Tax",null,null,{"$f":"D4*I10","v":3.2227799999999994E-2}]
[null,null,null,null,null,null,"Y"]
["Total Cost due to City Tax",null,null,{"$f":"SUM(D15:D18)","v":6.26937205691664},null,{"$f":"ABS(IF(ROUND(F25,0)<>0,F25,0))+IF(ABS(ROUND(D22,0)-ABS(ROUND(F25,0)))=0,ABS(D22)+ABS(F25),0)+ABS(IF(ABS(D22)<>0,D22,0))","v":1.9482848500791405E-3},"N"]
[]
["Difference between collected and paid",null,null,{"$f":"+D4-D20","v":6.2794308335956117E-4},{"$f":"+D22/D4","v":1.0015041201906877E-4},"[Hit \"Refresh\" button until F25 and D22 are near zero]"]
[null,null,null,null,null,"[Manual adjstment of I3 is necessary in some cases]"]
[]
["Difference between City Tax Deduction and City Tax Paid",null,null,null,null,{"$f":"IF(C11=\"Y\",D11-D15,0)","v":6.923986833600182E-4}]
[]
["Difference in collection, per $M resulting from using SAP rate =",null,null,null,null,{"$f":"D20-(D3*I14)","v":-6.2794308336044935E-4}]
[]
["Model Version: 4/19/2018"]
[null,null,null,{"$f":"+ROUND(D3,2)","v":100}]
[null,null,null,{"$f":"+ROUND(D4,2)","v":6.27}]
[null,null,null,106.27]
[null,null,null,0]
[null,null,null,0]
[null,null,null,0.55000000000000004]
[null,null,null,0]
[null,null,null,0]
[null,null,null,5.99]
[null,null,null,6.53]
[null,null,null,0]
[null,null,null,99.74]
[null,null,null,5.98]

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["Advice No. 2019-01",null,"Page 2 of 5"]
["Exhibit B: Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]
[]
[]
[null,null,null,null,"Page 3.04"]
[null,"PUGET SOUND ENERGY-ELECTRIC"]
[null,"CONVERSION FACTOR - ELECTRIC"]
[null,"FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016"]
[]
[]
["LINE"]
["NO.","DESCRIPTION",null,null,"RATE"]
[]
[1,"BAD DEBTS",null,null,{"$f":"+'[6]KJB-3,11 Def'!$M$13","v":7.1570000000000002E-3}]
[2,"ANNUAL FILING FEE",null,null,{"$f":"'Annual Filing Fee'!A1","v":2E-3}]
[3,{"$f":"\"STATE UTILITY TAX - NET OF BAD DEBTS ( \"&D16*100&\"% - ( LINE 1 * \"&D16*100&\"%) )\"","v":"STATE UTILITY TAX - NET OF BAD DEBTS ( 3.8734% - ( LINE 1 * 3.8734%) )"},null,{"$f":"'Pub Util Tax'!D3","v":3.8733999999999998E-2},{"$f":"ROUND(D16-(D16*E14),6)","v":3.8456999999999998E-2}]
[4]
[5,"SUM OF TAXES OTHER",null,null,{"$f":"ROUND(SUM(E14:E16),6)","v":4.7613999999999997E-2}]
[6]
[7,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 5)",null,null,{"$f":"ROUND(1-E18,6)","v":0.95238599999999995}]
[8,"FEDERAL INCOME TAX ( LINE 7 * 21%)",null,0.21,{"$f":"ROUND((E20)*D21,6)","v":0.20000100000000001}]
[9,"CONVERSION FACTOR INCL FEDERAL INCOME TAX ( LINE 5 + LINE 8 ) ",null,null,{"$f":"ROUND(1-E21-E18,6)","v":0.75238499999999997}]

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["Advice No. 2019-01",null,"Page 3 of 5"]
["Exhibit B: Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]
[]
[null,null,null,null,"Page 3.05"]
[null,"PUGET SOUND ENERGY-GAS"]
[null,"CONVERSION FACTOR - GAS"]
[null,{"$f":"+'3.04 E'!B8:E8","v":"FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016"}]
[]
[]
["LINE"]
["NO.","DESCRIPTION",null,null,"RATE"]
[]
[1,"BAD DEBTS",null,null,{"$f":"'[7]Gas Detail Pages'!$AN$23","v":5.1399999999999996E-3}]
[2,"ANNUAL FILING FEE",null,null,{"$f":"'Annual Filing Fee'!A1","v":2E-3}]
[3,{"$f":"\"STATE UTILITY TAX - NET OF BAD DEBTS ( \"&D15*100&\"% - ( LINE 1 * \"&D15*100&\"%) )\"","v":"STATE UTILITY TAX - NET OF BAD DEBTS ( 3.852% - ( LINE 1 * 3.852%) )"},null,{"$f":"'Pub Util Tax'!$D$4","v":3.8519999999999999E-2},{"$f":"ROUND(D15-(D15*E13),6)","v":3.8322000000000002E-2}]
[4]
[5,"SUM OF TAXES OTHER",null,null,{"$f":"ROUND(SUM(E13:E15),6)","v":4.5462000000000002E-2}]
[6]
[7,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 5)",null,null,{"$f":"ROUND(1-E17,6)","v":0.954538}]
[8,"FEDERAL INCOME TAX ( LINE 7 * 21%)",null,0.21,{"$f":"ROUND((E19)*D20,6)","v":0.20045299999999999}]
[9,"CONVERSION FACTOR INCL FEDERAL INCOME TAX ( LINE 5 + LINE 8 ) ",null,null,{"$f":"ROUND(1-E20-E17,6)","v":0.75408500000000001}]

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[2E-3,null,null,null,null,null,null,null,null,null,null,null,"Advice No. 2019-01",null,"Page 4 of 5"]
["RCW 80.24.010",null,null,null,null,null,null,null,null,null,null,null,"Exhibit B: Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]
["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 ",null,null,null,null,null,null,null,null,null,null,"check"]
["fee equal to one-tenth of one percent of the first fifty thousand dollars of gross operating ",null,null,null,null,null,null,null,null,null,null,"Gas","Electric"]
["revenue, plus two-tenths of one percent of any gross operating revenue in excess of fifty ",null,null,null,null,null,null,null,null,null,2E-3,{"$f":"+'3.05 G'!E14","v":2E-3},{"$f":"+'3.04 E'!E15","v":2E-3}]
["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."]
[]
["     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."]
[]
["[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.]"]
[]
["Notes:"]
["     Severability -- Legislative review -- 1985 c 450: See RCW 80.36.900 and 80.36.901."]
[" "]
[]
["http://apps.leg.wa.gov/rcw/default.aspx?cite=80.24.010"]

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["State Utility Tax",null,null,null,null,null,null,null,null,null,null,"Advice No. 2019-01",null,"Page 5 of 5"]
["http://dor.wa.gov/content/FindTaxesAndRates/OtherTaxes/tax_pubutil.aspx",null,null,null,null,null,null,null,null,null,null,"Exhibit B: Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]
[null,null,"Electric",3.8733999999999998E-2]
[null,null,"Gas",3.8519999999999999E-2]
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