Florida Regulations 25-30.120: Regulatory Assessment Fees; Water and Wastewater Utilities
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(1) As applicable and as provided in Florida Statutes § 350.113, each utility shall remit a fee based upon its gross operating revenue. This fee shall be referred to as a regulatory assessment fee. Each utility shall pay a regulatory assessment fee in the amount of 0.045 of its gross revenues derived from intrastate business. The gross revenues reported for regulatory assessment fee purposes must agree with the amount reported as operating revenue on Schedule F-3 of the Operating Statement in the company’s Annual Report, filed in accordance with Fl. Admin. Code R. 25-30.110 A minimum annual regulatory assessment fee of $25 shall be imposed if there are no revenues or if revenues are insufficient to generate a minimum annual fee.
(2) The obligation to remit the regulatory assessment fees for any year shall apply to any utility that is subject to this Commission’s jurisdiction on or before December 31 of that year or for any part of that year.
(a) For large utilities with annual revenues of $200,000 or more based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before July 30 for the preceding period or any part of the period from January 1 until June 30, and on January 30 for the preceding period or any part of the period from July 1 until December 31. Commission Form PSC/AFD 010-WL (02/05) entitled “”Large Water Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02618 and Commission Form PSC/AFD 017-WL (02/05) entitled “”Large Wastewater Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02619. These forms are incorporated into this rule by reference and may also be obtained from the Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.
(b) For small utilities with annual revenues of less than $200,000 based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before March 31 for the preceding year ended December 31. Commission Form PSC/AFD 010-WS (02/05) entitled “”Small Water Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02616 and Commission Form PSC/AFD 017-WS (02/05) entitled “”Small Wastewater Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02617. These forms are incorporated into this rule by reference and may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.
(c) For the purpose of this rule, a utility operating both a water system and a wastewater system shall consider each system separately in determining the revenue threshold for filing regulatory assessment fees on either an annual or semi-annual basis.
(d) Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage and postmarked no later than the due date.
(3) If the due date falls on a Saturday, Sunday, or a legal holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date on the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered.
(4) Each utility shall have up to and including the due date in which to:
(a) Remit the total amount of its fee; or
(b) Remit an amount which the utility estimates is its full fee.
(5) Any utility that purchases water or wastewater treatment from another utility regulated by the Florida Public Service Commission is allowed to deduct the annual expense for purchased water or wastewater treatment from its gross operating revenues before calculating the amount of the regulatory assessment fees due.
(6) A utility may request either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative and Information Technology Services Commission Form PSC/AIT 124 (12/11) entitled “”Regulatory Assessment Fee Extension Request,”” which is incorporated into this rule by reference and is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02622. This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.
(a) The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date.
(b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period.
(c) Where a utility receives either a 15-day extension or a 30-day extension of its due date pursuant to this rule, the utility shall remit a charge as set out in Florida Statutes § 350.113(5), in addition to the regulatory assessment fee.
(7) The delinquency of any amount due to the Commission from the utility pursuant to the provisions of Florida Statutes § 350.113, and this rule, begins with the first calendar day after any date established as the due date either by operation of this rule or by an extension pursuant to this rule.
(a) Pursuant to Florida Statutes § 350.113, a penalty shall be assessed against any utility that fails to pay its regulatory assessment fee by March 31, in the following manner:
1. Five percent of the fee if the failure is for not more than 30 days, with an additional five percent for each additional 30 days or fraction thereof during the time in which the failure continues, not to exceed a total penalty of 25 percent.
2. The amount of interest to be charged is one percent for each thirty days or fraction thereof, not to exceed a total of 12 percent per annum.
(b) In addition to the penalties and interest otherwise provided, the Commission may impose an additional penalty upon a utility for failure to pay regulatory assessment fees in a timely manner in accordance with Florida Statutes § 367.161
(8) Any utility that requests and receives an extension of not more than 30 days or remits, by the due date, an estimated fee payment of at least 90 percent of the actual fee due shall not be charged interest or penalty on the balance due if paid within the extension period.
Rulemaking Authority Florida Statutes § 350.127(2), 367.121(1) FS. Law Implemented 350.113, 367.145, 367.161 FS. History-New 5-18-83, Formerly 25-10.24, Amended 10-19-86, Formerly 25-10.024, Amended 11-10-86, 2-8-90, 7-7-96, 2-3-05, 5-7-13.
Terms Used In Florida Regulations 25-30.120
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
(a) For large utilities with annual revenues of $200,000 or more based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before July 30 for the preceding period or any part of the period from January 1 until June 30, and on January 30 for the preceding period or any part of the period from July 1 until December 31. Commission Form PSC/AFD 010-WL (02/05) entitled “”Large Water Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02618 and Commission Form PSC/AFD 017-WL (02/05) entitled “”Large Wastewater Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02619. These forms are incorporated into this rule by reference and may also be obtained from the Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.
(b) For small utilities with annual revenues of less than $200,000 based on the most recent prior calendar year, regulatory assessment fees shall be filed with the Commission on or before March 31 for the preceding year ended December 31. Commission Form PSC/AFD 010-WS (02/05) entitled “”Small Water Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02616 and Commission Form PSC/AFD 017-WS (02/05) entitled “”Small Wastewater Utility Regulatory Assessment Fee Return”” is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02617. These forms are incorporated into this rule by reference and may also be obtained from the Commission’s Division of Administrative and Information Technology Services. The failure of a utility to receive a return form shall not excuse the utility from its obligation to timely remit the regulatory assessment fees.
(c) For the purpose of this rule, a utility operating both a water system and a wastewater system shall consider each system separately in determining the revenue threshold for filing regulatory assessment fees on either an annual or semi-annual basis.
(d) Regulatory assessment fees are considered paid on the date they are postmarked by the United States Postal Service or received and logged in by the Commission’s Division of Administrative and Information Technology Services in Tallahassee. Fees are considered timely paid if properly addressed, with sufficient postage and postmarked no later than the due date.
(3) If the due date falls on a Saturday, Sunday, or a legal holiday, the due date is extended to the next business day. If the fees are sent by registered mail, the date of the registration is the United States Postal Service’s postmark date. If the fees are sent by certified mail and the receipt is postmarked by a postal employee, the date on the receipt is the United States Postal Service’s postmark date. The postmarked certified mail receipt is evidence that the fees were delivered.
(4) Each utility shall have up to and including the due date in which to:
(a) Remit the total amount of its fee; or
(b) Remit an amount which the utility estimates is its full fee.
(5) Any utility that purchases water or wastewater treatment from another utility regulated by the Florida Public Service Commission is allowed to deduct the annual expense for purchased water or wastewater treatment from its gross operating revenues before calculating the amount of the regulatory assessment fees due.
(6) A utility may request either a 15-day or a 30-day extension of its due date for payment of regulatory assessment fees or for filing its return form by submitting to the Division of Administrative and Information Technology Services Commission Form PSC/AIT 124 (12/11) entitled “”Regulatory Assessment Fee Extension Request,”” which is incorporated into this rule by reference and is available at: http://www.flrules.org/Gateway/reference.asp?No=Ref-02622. This form may also be obtained from the Commission’s Division of Administrative and Information Technology Services.
(a) The request for extension must be received by the Division of Administrative and Information Technology Services at least two weeks before the due date.
(b) The request for extension will not be granted if the utility has any unpaid regulatory assessment fees, penalties, or interest due from a prior period.
(c) Where a utility receives either a 15-day extension or a 30-day extension of its due date pursuant to this rule, the utility shall remit a charge as set out in Florida Statutes § 350.113(5), in addition to the regulatory assessment fee.
(7) The delinquency of any amount due to the Commission from the utility pursuant to the provisions of Florida Statutes § 350.113, and this rule, begins with the first calendar day after any date established as the due date either by operation of this rule or by an extension pursuant to this rule.
(a) Pursuant to Florida Statutes § 350.113, a penalty shall be assessed against any utility that fails to pay its regulatory assessment fee by March 31, in the following manner:
1. Five percent of the fee if the failure is for not more than 30 days, with an additional five percent for each additional 30 days or fraction thereof during the time in which the failure continues, not to exceed a total penalty of 25 percent.
2. The amount of interest to be charged is one percent for each thirty days or fraction thereof, not to exceed a total of 12 percent per annum.
(b) In addition to the penalties and interest otherwise provided, the Commission may impose an additional penalty upon a utility for failure to pay regulatory assessment fees in a timely manner in accordance with Florida Statutes § 367.161
(8) Any utility that requests and receives an extension of not more than 30 days or remits, by the due date, an estimated fee payment of at least 90 percent of the actual fee due shall not be charged interest or penalty on the balance due if paid within the extension period.
Rulemaking Authority Florida Statutes § 350.127(2), 367.121(1) FS. Law Implemented 350.113, 367.145, 367.161 FS. History-New 5-18-83, Formerly 25-10.24, Amended 10-19-86, Formerly 25-10.024, Amended 11-10-86, 2-8-90, 7-7-96, 2-3-05, 5-7-13.