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{"sheet":"Res Avg Impact","index":0,"n_rows":40,"n_cols":12,"rows_kept":40,"cut":false,"hidden":false,"merged":[[39,0,40,11],[1,0,1,11]]}
["As in UG-190049 (Advice No. 2019-01) ",null,null,null,null,null,null,null,null,null,null,"Page 1 of 8"]
[{"$f":"+UTC_Staff_Requested_LinearCal!A2","v":"Supplemental Exhibit"}]
[]
[]
[{"$f":"\"A typical residential natural gas customer using 64 therms per month would see a monthly increase of \"&TEXT(D11,\"$0.00\")&\", or \"&TEXT(E11,\"0.00%\")&\".\"","v":"A typical residential natural gas customer using 64 therms per month would see a monthly increase of $0.29, or 0.46%."}]
[]
[]
["Therms","Total Energy Charge","City Tax - Existing","Total Monthly Charge"]
[64,{"$f":"ROUND(11+A9*0.75404,2)","v":59.26},5.5100000000000003E-2,{"$f":"ROUND(+B9*(1+C9),2)","v":62.53}]
[64,{"$f":"ROUND(11+A10*0.75404,2)","v":59.26},{"$f":"+Muni.Tax!I14","v":6.0130000000000003E-2},{"$f":"ROUND(+B10*(1+C10),2)","v":62.82}]
[null,null,null,{"$f":"+D10-D9","v":0.28999999999999915},{"$f":"+D11/D9","v":4.637773868543086E-3},"Difference"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
["This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "]

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["As in UG-190049 (Advice No. 2019-01) ",null,null,null,null,null,"Page 2 of 8"]
["Supplemental Exhibit"]
[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"]
["Lake Stevens",3109,"Lake Stevens",0.06,"yes",{"$f":"IF(E6=\"no\",D6,((1-$L$13)*D6))","v":5.7675959999999998E-2},{"$f":"IF(E6=\"no\",D6,((1-$Q$13)*D6))","v":5.7688799999999998E-2},"no",{"$f":"IF(H6=\"no\",F6,((1-$L$12)*F6))","v":5.7675959999999998E-2},{"$f":"IF(H6=\"no\",G6,((1-$Q$12)*G6))","v":5.7688799999999998E-2},"yes",{"$f":"IF(K6=\"yes\",I6,I6/(1-$L$11))","v":5.7675959999999998E-2},{"$f":"IF(K6=\"yes\",J6,J6/(1-$Q$11))","v":5.7688799999999998E-2},"yes",{"$f":"IF(N6=\"no\",L6,((L6/(1+D6))))","v":5.4411283018867919E-2},{"$f":"IF(N6=\"no\",M6,((M6/(1+D6))))","v":5.4423396226415087E-2},{"$f":"+O6/$N$16","v":5.672178834532645E-2},{"$f":"P6/$S$16","v":5.6721762023611837E-2},{"$f":"Q6/(1-Q6)","v":6.0132617974740031E-2},6.0132588392261495E-2,"Gas "]
[]
[]
["The linear calculation of the effective city tax rate in this tab is prepared at the request of UTC Staff.  However, this linear calculation is incomplete and inaccurate because it does not reflect the circular nature of the collecting city tax through PSE and PSE's additional taxes, fees, and expenses because of the city tax collection.  Whereas the circular calculation in the Muni.Tax tab addresses the interaction between the addition tax revenue and the additional payables and allows many cycles of calculation until the change becomes insignificant.  ",null,null,null,null,null,null,null,null,null,null,"Electric",null,null,null,null,"Gas"]
[null,null,null,null,null,null,null,null,null,null,null,"Actual Rate","With Bad Debts","w/o Bad Debts",null,null,"Actual Rate","With Bad Debts","w/o Bad Debts"]
[null,null,null,null,null,null,null,null,null,"Bad Debts",null,{"$f":"+F30","v":7.1570000000000002E-3},{"$f":"+L11","v":7.1570000000000002E-3},null,null,null,{"$f":"+M30","v":5.1399999999999996E-3},{"$f":"+Q11","v":5.1399999999999996E-3}]
[null,null,null,null,null,null,null,null,null,"Annual Filing Fee",null,{"$f":"+F31","v":2E-3},{"$f":"+L12-L12*$L$11","v":1.985686E-3},{"$f":"+L12","v":2E-3},null,null,{"$f":"+M31","v":2E-3},{"$f":"+Q12-Q12*$Q$11","v":1.9897199999999999E-3},{"$f":"+Q12","v":2E-3}]
[null,null,null,null,null,null,null,null,null,"State Utility Tax",null,{"$f":"+E32","v":3.8733999999999998E-2},{"$f":"+F32","v":3.8456999999999998E-2},{"$f":"+L13","v":3.8733999999999998E-2},null,null,{"$f":"+L32","v":3.8519999999999999E-2},{"$f":"+M32","v":3.8322000000000002E-2},{"$f":"+Q13","v":3.8519999999999999E-2}]
[null,null,null,null,null,null,null,null,null,"Sum",null,{"$f":"SUM(L11:L13)","v":4.7890999999999996E-2},{"$f":"SUM(M11:M13)","v":4.7599686000000002E-2},{"$f":"SUM(N11:N13)","v":4.0733999999999999E-2},null,null,{"$f":"SUM(Q11:Q13)","v":4.5659999999999999E-2},{"$f":"SUM(R11:R13)","v":4.5451720000000001E-2},{"$f":"SUM(S11:S13)","v":4.052E-2}]
[]
[null,null,null,null,null,null,null,null,null,"Conversion Factor = 1 - Sum Above",null,{"$f":"1-L14","v":0.95210899999999998},{"$f":"1-M14","v":0.95240031400000003},{"$f":"1-N14","v":0.95926599999999995},null,null,{"$f":"1-Q14","v":0.95433999999999997},{"$f":"1-R14","v":0.95454828000000003},{"$f":"1-S14","v":0.95948}]
[]
[null,"Electric Model Tax Reform 2017 GRC (SETTLEMENT).xlsx_KJB-3",null,null,null,null,null,null,"Gas Model Tax Reform 2017 GRC (SETTLEMENT).xlsx]Gas Detail Pages"]
[]
[]
[]
[null,"Page 3.04",null,null,null,null,null,null,null,null,null,"Page 3.05"]
[null,"PUGET SOUND ENERGY-ELECTRIC",null,null,null,null,null,null,"PUGET SOUND ENERGY-GAS"]
[null,"CONVERSION FACTOR - ELECTRIC",null,null,null,null,null,null,"CONVERSION FACTOR - GAS"]
[null,"FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016",null,null,null,null,null,null,"FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016"]
[]
[null,"LINE",null,null,null,null,null,null,"LINE"]
[null,"NO.","DESCRIPTION",null,null,"RATE",null,null,"NO.","DESCRIPTION","BASE","RATE","AMOUNT"]
[]
[null,1,"BAD DEBTS",null,null,{"$f":"+'3.04 E'!E14","v":7.1570000000000002E-3},null,null,1,"BAD DEBTS",null,null,{"$f":"'3.05 G'!E13","v":5.1399999999999996E-3}]
[null,2,"ANNUAL FILING FEE",null,null,{"$f":"+'3.04 E'!E15","v":2E-3},null,null,2,"ANNUAL FILING FEE",null,null,{"$f":"'3.05 G'!E14","v":2E-3}]
[null,3,"STATE UTILITY TAX ( 3.873% - ( LINE 1 * 3.873% )  )",null,{"$f":"+'3.04 E'!D16","v":3.8733999999999998E-2},{"$f":"+'3.04 E'!E16","v":3.8456999999999998E-2},null,null,3,"STATE UTILITY TAX ( 3.852% - ( LINE 1 * 3.852% )  )",null,{"$f":"'3.05 G'!D15","v":3.8519999999999999E-2},{"$f":"'3.05 G'!E15","v":3.8322000000000002E-2}]
[null,4,null,null,null,null,null,null,4]
[null,5,"SUM OF TAXES OTHER",null,null,{"$f":"+'3.04 E'!E18","v":4.7613999999999997E-2},null,null,5,"SUM OF TAXES OTHER",null,null,{"$f":"'3.05 G'!E17","v":4.5462000000000002E-2}]
[null,6,null,null,null,null,null,null,6]
[null,7,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 5 )",null,null,{"$f":"'3.04 E'!E20","v":0.95238599999999995},null,null,7,"CONVERSION FACTOR EXCLUDING FEDERAL INCOME TAX ( 1 - LINE 5)",null,null,{"$f":"'3.05 G'!E19","v":0.954538}]
[null,8,"FEDERAL INCOME TAX ( LINE 7  * 35% )",null,{"$f":"'3.04 E'!D21","v":0.21},{"$f":"'3.04 E'!E21","v":0.20000100000000001},null,null,8,"FEDERAL INCOME TAX ( LINE 7 * 35%)",null,{"$f":"'3.05 G'!D20","v":0.21},{"$f":"'3.05 G'!E20","v":0.20045299999999999}]
[null,9,"CONVERSION FACTOR INCL FEDERAL INCOME TAX ( LINE 7 - LINE 8 ) ",null,null,{"$f":"'3.04 E'!E22","v":0.75238499999999997},null,null,9,"CONVERSION FACTOR",null,null,{"$f":"'3.05 G'!E21","v":0.75408500000000001}]

{"sheet":"Muni.Tax","index":2,"n_rows":34,"n_cols":11,"rows_kept":34,"cut":false,"hidden":false,"merged":[[33,0,33,10],[2,5,2,7],[0,7,0,9],[29,0,30,8]]}
[null,null,null,null,null,"Energy","G","Ordinance City Tax Rate =",null,null,0.06]
[]
["Total Bill Excluding City Tax and City Tax Related Additional Revenue",null,null,10000000,null,"Calculated Grossed-up City Tax Rate =",null,null,6.0133274939239999E-2]
["City Tax and City Tax Related Additional Revenue",null,null,{"$f":"ROUND(D3*I14,2)","v":601300}]
["Gross Taxable Revenue",null,null,{"$f":"D3+D4","v":10601300},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$11)))","v":3.8322007200000001E-2}]
["Credit Losses",null,"y",{"$f":"IF(C8=\"Y\",D5*I10,0)","v":54490.681999999993},null,null,null,"State Filing Fee Rate =",{"$f":"+'Annual Filing Fee'!A1","v":2E-3}]
["State Utility Tax",null,"y",{"$f":"IF(C9=\"Y\",D5*I7,0)","v":406263.09492936003},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*I8,0)","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*I8-D4*I10,0)","v":573963.69507063995},null,null,null,"G",{"$f":"+'3.05 G'!E13","v":5.1399999999999996E-3}]
["Total Deductions",null,null,{"$f":"SUM(D8:D11)","v":1034717.472},null,null,null,"E",{"$f":"+'3.04 E'!E14","v":7.1570000000000002E-3}]
[]
["Net City Tax Taxable Revenue",null,null,{"$f":"D5-D12","v":9566582.5280000009},null,null,null,"Grossed-up City Tax Rate to Use in CLX = ",{"$f":"ROUND(I3,5)","v":6.0130000000000003E-2}]
["City Tax Payable",null,null,{"$f":"D14*K1","v":573994.95168000006}]
["Additional State Utility Tax due to City Tax",null,null,{"$f":"D4*I7","v":23043.022929360002}]
["Additional State Filing Fee due to City Tax",null,null,{"$f":"D4*I8","v":1202.6000000000001}]
["Additional Credit Losses due to City Tax",null,null,{"$f":"D4*I10","v":3090.6819999999998}]
[null,null,null,null,null,null,"Y"]
["Total Cost due to City Tax",null,null,{"$f":"SUM(D15:D18)","v":601331.25660936011},null,{"$f":"ABS(IF(ROUND(F25,0)<>0,F25,0))+IF(ABS(ROUND(D22,0)-ABS(ROUND(F25,0)))=0,ABS(D22)+ABS(F25),0)+ABS(IF(ABS(D22)<>0,D22,0))","v":62.513218720210716},"N"]
[]
["Difference between collected and paid",null,null,{"$f":"+D4-D20","v":-31.256609360105358},{"$f":"+D22/D4","v":-5.1981721869458437E-5},"[Hit \"Refresh\" button until F25 and D22 are near zero]"]
[null,null,null,null,null,"[Manual adjustment of I3 is necessary in some cases]"]
[]
["Difference between City Tax Deduction and City Tax Paid",null,null,null,null,{"$f":"IF(C11=\"Y\",D11-D15,0)","v":-31.256609360105358}]
[]
["Difference in collection resulting from using SAP rate =",null,null,null,null,{"$f":"D20-(D3*I14)","v":31.256609360105358}]
[]
[]
[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]
[]
[]
["As in UG-190049 (Advice No. 2019-01) ",null,null,null,null,null,null,null,null,null,"Page 3 of 8"]
["Supplemental Work Paper Supporting the Calculation of the Total Effect of Lake Stevens Levy City Utility Tax"]

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["As in UG-190049 (Advice No. 2019-01) ",null,null,null,"Page 4 of 8"]
[{"$f":"+'Res Avg Impact'!A2:L2","v":"Supplemental Exhibit"}]
[]
[]
[null,null,null,null,"Page 3.04"]
[null,"PUGET SOUND ENERGY-ELECTRIC"]
[null,"CONVERSION FACTOR - ELECTRIC"]
[null,"FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2016"]
[]
[]
["LINE"]
["NO.","DESCRIPTION",null,null,"RATE"]
[]
[1,"BAD DEBTS",null,null,7.1570000000000002E-3]
[2,"ANNUAL FILING FEE",null,null,{"$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,{"$f":"ROUND(1-E21-E18,6)","v":0.75238499999999997}]
[]
[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]

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["As in UG-190049 (Advice No. 2019-01) ",null,null,null,"Page 5 of 8"]
[{"$f":"+'Res Avg Impact'!A2:L2","v":"Supplemental Exhibit"}]
[]
[null,null,null,null,"Page 3.05"]
[null,"PUGET SOUND ENERGY-GAS"]
[null,"CONVERSION FACTOR - GAS"]
[null,{"$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,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}]
[]
[]
[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]

{"sheet":"Annual Filing Fee","index":5,"n_rows":39,"n_cols":7,"rows_kept":39,"cut":false,"hidden":false,"merged":[[38,0,38,6],[1,2,1,6]]}
[2E-3,null,"As in UG-190049 (Advice No. 2019-01) ",null,null,null,"Page 6 of 8"]
["RCW 80.24.010",null,{"$f":"+UTC_Staff_Requested_LinearCal!$A$2","v":"Supplemental Exhibit"}]
[]
["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 two-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."]
[]
["     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"]
[]
[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]

{"sheet":"Pub Util Tax","index":6,"n_rows":44,"n_cols":15,"rows_kept":44,"cut":false,"hidden":false,"merged":[[43,0,44,14],[1,8,2,14]]}
["State Utility Tax",null,"Link updated as of 2/14/2019",null,null,null,null,null,"As in UG-190049 (Advice No. 2019-01) ",null,null,null,null,null,"Page 7 of 8"]
["https://dor.wa.gov/find-taxes-rates/other-taxes/public-utility-tax",null,null,null,null,null,null,null,"Supplemental Work Paper Supporting the 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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[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]

{"sheet":"Lake Stevens Ordinance No. 1037","index":7,"n_rows":42,"n_cols":3,"rows_kept":42,"cut":false,"hidden":false,"merged":[[41,0,41,2],[2,0,2,2],[3,0,3,2],[4,0,4,2],[5,0,5,2],[6,0,6,2],[18,0,18,2],[7,0,7,2],[8,0,8,2],[9,0,9,2],[10,0,10,2],[11,0,11,2],[12,0,12,2],[13,0,13,2],[14,0,14,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[30,0,30,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[28,0,28,2],[29,0,29,2],[37,0,37,2],[38,0,38,2],[31,0,31,2],[32,0,32,2],[33,0,33,2],[34,0,34,2],[35,0,35,2],[36,0,36,2]]}
["As in UG-190049 (Advice No. 2019-01) ",null,"Page 8 of 8"]
[{"$f":"+UTC_Staff_Requested_LinearCal!$A$2","v":"Supplemental Exhibit"}]
["From: Cheesman, Melissa (UTC) [mailto:melissa.cheesman@utc.wa.gov]"]
["Sent: Wednesday, February 20, 2019 8:36 AM"]
["To: Cass, Mei"]
["Subject: UG-190049 Update on Deductions from Gross Income from the City of Lake Stevens"]
["Importance: High"]
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["Mei,"]
[]
["The City got back to me and it appears that state utility tax can also be deducted from gross income. Here is what the city attorney wrote (Yes – can be deducted from gross income, No – cannot be deducted from gross income):"]
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["The language of Section 3.08.040 A. identified by Melissa is intended to exclude from gross income monies received by the taxpayer (in this case the utility) in payment of federal, state or local excise taxes (i.e. the Lake Stevens Utility Tax) added into the taxpayer’s customer billings. "]
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["Yes – Revenues received by the taxpayer from its billing to the customer of State excise or utility taxes the taxpayer will pay to the state or local government. The amount billed for these excise taxes need to be separately listed on the customer’s bill to be excluded from gross income, so it is clear what amount of money comes from revenue from the commodity provided verses revenue for the payment of excise taxes."]
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["No – Fees paid to Washington State Agencies as a cost of doing business are not referenced in the language of 3.08.040 A."]
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["Call if you want to discuss."]
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["Sincerely,"]
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["Melissa Cheesman, MPAC"]
["Regulatory Analyst 3"]
["Interagency Committee of State Employed Women Representative "]
["Utilities and Transportation Commission"]
["360-664-1251"]
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[]
["This e-mail states the informal opinions of commission staff, offered as technical assistance, and are not intended as legal advice. We reserve the right to amend these opinions should circumstances change or additional information be brought to our attention. Staff's opinions are not binding on the commission."]
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["Utilities and Transportation Commission"]
["Respect. Professionalism. Integrity. Accountability."]
["“Be the change you wish to see in the world.\""]
["-          Mahatma Gandhi"]
[]
["CAUTION: This email originated from outside of the organization. Exercise extra caution when responding, opening attachments, and clicking links. "]
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[{"$f":"+'Res Avg Impact'!$A$40","v":"This work paper pertains to the calculation of natural gas effect of City of Lake Stevens Utility Tax only.  As of December 31, 2018, there were about 8,000 natural gas customers served by PSE within the city limits of Lake Stevens.  PSE doesn't provide electric service in Lake Stevens.  "}]