OAR 860-036-2310: Relating to Local Government Charges, Taxes, and Other Assessments

(1) A rate-regulated water utility must collect from customers located within a county or portion thereof, the following amounts imposed by a county in Oregon, other than a city-county: (a) Any license, franchise, or operating permit fee applicable to the county or portion thereof; and (b) Any new or increased taxes imposed on and after December 16, 1971, including new or increased taxes imposed retroactively after that date, applicable to the county or portion thereof. (2) "Taxes," as used in this rule, means sales, use, net income, gross receipts, payroll, business or occupation taxes, levies, charges, or charges other than ad valorem taxes. (3) The amount collected from water utility customer under this rule must be separately stated and identified in all customer billings.