TAXES OTHER THAN INCOME Sample Clauses

TAXES OTHER THAN INCOME. 1. Ad Valorem Tax

TAXES OTHER THAN INCOME. To add Annual Property Tax Expense for Xxxxxxx Road project. In service date of 2021. See Step 2 - Sch. 3d 156 To add Annual Property Tax Expense for H2 Base project. In-service date of 2021. See Step 2 - Sch. 3d 157 To add Annual Property Tax Expense for H2 Co Meditation project. In-service date of 2021. See Step 2 - Sch. 3d 158 To add Annual Property Tax Expense for Main St. PRV project. In-service date of 2021. See Step 2 - Sch. 3d 159 To add Annual Property Tax Expense for Xxxxxx Tank Mixer project. In-service date of 2021. See Step 2 - Sch. 3d 160 To add Annual Property Tax Expense for East Road Water Main project. In-service date of 2021. See Step 2 - Sch. 3d See Step 2 - Sch. 1 2019 Annual Report Customer Count 3,857 2020 Annual Report Customer Count - 3,994 2020 Additional Customers (137) Projected Water Sales After Permanent Rate Increase $ 2,540,482 2020 Annual Report Customer Count ÷ 3,994 Average Projected Annual Revenue per Customer $ 636 Months in a year ÷ $ 12 Average Projected Monthly Revenue per Customer $ 53 2020 Additional Customers 137 Monthly Revenue per Customer * $ 53 Additional Monthly Revenue $ 7,261 Additional Monthly Revenue $ 7,261 Months in a year * $ 12 Additional Annual Revenue $ 87,132 Additional Annual Revenue $ 87,132 Incremental Expenses - See Step 2 - Sch. 4b - $ 17,843 Pre-Tax Annual New Customer Revenue $ 69,289 Pre-Tax Annual New Customer Revenue $ 69,289 Company's Effective Tax Rate x 27.08% Income Taxes on New Customer Revenue $ 18,766 Pre-Tax Annual New Customer Revenue $ 69,289 Income Taxes on New Customer Revenue - $ 18,766 After-tax New Customer Revenue $ 50,524 Incremental Expenses to offset additional revenues associated with 2020 new customers 1,967,875 55,088 38,074 84,095 Fire Protection Revenue Late Fees Other Water Revenue Property Taxes Other Taxes Labor on Outside Jobs Well Expenses & Water Purchased Power Purchased for Pumping Pumping Expenses Chemicals Treatment Expense (Filters) Transm & Distribution Exp (Mains) Meter Expenses & Customer Installations Maintenance of Storage Tanks Maintenance of Services Maintenance of Hydrants Meter Reading Expenses Customer Records & Collections Uncollectable Accounts Administartive & General Salaries Office Supplies & Other Expenses Outside Services - Engineering Outside Services - Management Fees Outside Services - Accounting Outside Services - Legal Insurance Expense Employee Pensions & Benefits Franchise Requirements Misc General Expenses Misc Expenses - Vehicle...

TAXES OTHER THAN INCOME. 1. Ad Valorem Tax ISSUE: San Xxxxxxx estimated this expense based on a 2010 effective tax rate of 1.322% with a 2% annual escalation. DRA based its estimate on a 2010 effective tax rate of 1.314% without any escalation. In rebuttal testimony, San Xxxxxxx defended its assumption of a 2% annual escalation in the effective tax rate but applied an updated formula that reduced the 2010 effective rate to 1.182%. RESOLUTION: DRA and San Xxxxxxx agree that applying San Gabriel’s updated formula to the adopted forecast of utility plant based on the 2010 effective tax rate of 1.182% with a 1% annual escalation will provide a reasonable estimate of Ad Valorem Taxes for the Test Year. Issue SGV Direct SGV Rebuttal DRA Report Difference Settlement Ad Valorem Tax Tax rate of 1.322% with 2% annual escalation Tax rate of 1.182% with 2% annual escalation Tax rate of 1.314% with no annual escalation 0.008% plus 2% annual escalation Tax rate of 1.182% with 1% annual escalation REFERENCES: Exhibit SG-1, Chapter 7, pp. 7-2 to 7-3; Exhibit DRA-1 (Xxxxxxxxxx), pp. 5-1 to 5-2; Exhibit SG-17 (Dell’Osa), pp. 1-2. 2. Payroll Taxes ISSUE: San Xxxxxxx and XXX estimated payroll taxes using different rates to calculate expense associated with State Unemployment Insurance (“SUI”). In addition, San Xxxxxxx and DRA estimated payroll taxes using different bases to calculate expense associated with Social Security, a component of Federal Insurance Contributions Act (“FICA”) taxes. RESOLUTION: DRA and San Xxxxxxx agree that the correct rate to apply for State Unemployment Insurance expense is 3.7%. San Gabriel accepts DRA’s use of the published FICA base of $110,100 for Test Year 2012-2013 to calculate the employer’s Social Security expense for the Test Year. Issue SGV Direct SGV Rebuttal DRA Report Difference Settlement Payroll Tax, SUI Rate 3.6% 3.7% 1.2% 2.5% 3.6% Payroll Tax, FICA Base for 2012 $110,580 $110,580 $110,100 $780 $110,100 REFERENCES: Exhibit SG-1, Chapter 7, p. 7-2 and Table 7B; Exhibit DRA-1 (Bumgardener), p. 5-2; Exhibit SG-16 (Batt), pp. 7-8.

TAXES OTHER THAN INCOME. 20 ISSUE: Forecasted taxes other than income are comprised of the following; 21 payroll taxes, ad valorem or property taxes, business license taxes and local franchise 22 taxes. ORA and Cal Water applied the same methodology in forecasting taxes other 23 than income with one exception. In calculating local franchise taxes, Cal Water applied 24 local franchise tax rates to total operating revenues, and ORA proposed to apply the 25 franchise tax rates to total operating revenues net of uncollectibles.