Docket Number | UW-181047 |
---|---|
Advice | |
Company | Summit View Water Works |
DBA | |
Filing Type | Tariff Revision |
Industry (Code) | Water (160) |
Status | Closed |
Lead Staff | Ward, Jim (UTC) |
Filed Date | 12/20/2018 |
Effective Date | 01/19/2019 |
Summary | Tariff revision to adjust the Facilities Charge and Service Connection Charge to reflect the Tax Cuts and Jobs Act of 2017. The Tax Cuts and Jobs Act of 2017 eliminated the exception that these types of contributions in aid of construction were not taxable for regulated water companies. These revenues are now included in a water company's gross income for federal income tax purposes. |