RECEIVED MAR March 10,2015 VIA FEDERAL EXPRESS
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1 U T 11. I T I E S. INC. UGI Utilities. Inc. Z525 North 12th Street Suite 360 Post Office Box Reading. PA (610) Telephone March 10,2015 VIA FEDERAL EXPRESS Ms. Rosemary Chiavetta, Secretary Pennsylvania Public Utility Commission Commonwealth Keystone Building 400 North Street Harrisburg, PA RECEIVED MAR PA PUBLIC UTILiTY COMMISSION SECRETARY'S BUREAU Re: State Tax Adjustment Surcharge - UGI Utilities, Inc. - Gas Division Supplement No. 119 to Tariff Gas - Pa. P.U.C. No. 5 Dear Secretary'Chiavetta: In accordance with the Commission's State Tax Adjustment Procedure Order dated March 10, 1970, as amended, UGI Utilities, Inc. - Gas Division hereby files Supplement No. 119 to Tariff Gas - Pa. P.U.C. No. 5, together with the computations deriving the State Tax Adjustment Surcharge of-0.55%, to become effective for service rendered on and after March 20, If you need any further information, please contact Melanie J. El Atieh, Manager - Rates & Regulatory Planning, either via phone at (610) or via at mclatiehfgiugi.com. Sincerely, Paul J. Szykman Vice Presidenl - Rates and Government Relations Enclosures: Supplement No. 119 Supporting Documentation
2 Supplement No. 119 Gas-Pa. P.U.C. No. 5 UGI UTILITIES, INC. GAS TARIFF INCLUDING THE GAS SERVICE TARIFF AND THE CHOICE SUPPLIER TARIFF Rates and Rules Governing the Furnishing of Gas Service and Choice Aggregation Service in the West Region East Region Including Territory Described on Pages 8 and 9 Issued: March 10, 2015 Effective for service rendered on and after March 20, 2015, in accordance with the Commission's State Tax Adjustment Procedure Order dated March 10, Issued By: Paul J. Szykman Vice President - Rates and Government Relations 2525 N. ^2, " Street, Suite 360 Post Office Box Reading, PA NOTICE This tarift makes decreases and changes to existing rates. (See Page 1.) RECEIVED MAR PA PUBLIC UTILITY COMMISSIOIV SECRETARY'S BUREAU
3 UGI UTILITIES, INC. Supplement No. 119 Gas-Pa. P.U.C. No. 5 One Hundred and Fifteenth Revised Page 1 Canceling One Hundred and Fourteenth Revised Page I LIST OF CHANGES MADE BY THIS SUPPLEMENT (Page Numbers Refer to Official TarifT) Rules and Regulations - Page 39 The State Tax Surcharge is decreased. Issued: March 10,2015 Effective for Service Rendered on and after March 20, 2015
4 Supplement No. 119 Gas- Pa. P.U.C. No. 5 Forty-Eighth Revised Page 39 UGI UTILITIES, INC. Canceling Forty-Seventh Revised Page 39 Applicable to AH Rates. RULES AND REGULATIONS (Continued) 14. STATE TAX SURCHARGE (D) In addition to the net charges provided for in this TarifT, a surcharge of-0.55% will apply to all service (C) rendered on or after March 20,2015. The above surcharge will be recomputed, using the same elements prescribed by the Commission whenever any of the tax rates used in calculation of the surcharge are changed; The above recalculation will be submitted to the Commission within 10 days after the occurrence ofthe event or date which occasioned such recomputation; and that if the recomputed surcharge is less than the one in effect, the utility will, and if the recomputed surcharge is more than the one then in effect the utility may. submit with such recomputation a tariff or supplement to reflect such recomputed surcharge, the effective date of which shall be 10 days after filing. (D) Indicates Decrease (C) Indicates Change Issued: March 10,2015 Effective for Service Rendered on and after March 20, 2015
5 UGI Utilities, Inc. - Gas Division Computation of State Tax Adjustment Surcharge Based Upon 12 Months Ended September 30, Capital Stock Tax Liability 1a. Base Level Amount $204,890 $2,100,000 Reference Exhibit 1 Line 4 Docket No. R b. Net Capital Stock Tax Change ($1,895,110) (1)-(1a) 2. PURTA Tax Liability 2a. Base Level $463,175 $700,000 See Attached Document Docket No. R b. Net PURTA Tax Change ($236,825) (2)-(2a) 3. Change in State Taxes ($2,131,935) (1bH2b) 4. Gross Operating Revenue $389,252,612 Exhibit 2 Line 3 5. STAS Rate -0.55% (3)/(4)
6 UGI Utilities, Inc. Capital Stock Tax Gas and Electric 12 Months Ended September 30, 2014 Exhibit 1 PA Capital Stock Tax Gas Electric Total Reference 1. Capital Stock Tax Valuation Tax Year $ 372,933,910 See Attached Document 2. Tax at 0.67 Mills $ 249,866 (1) x Allocated to Operations % 82% 18% 100% Allocation 4. Amount $ 204,890 $ 44,976 $ 249,866 (2) x (3)
7 UGI Utilities, Inc. - Gas Division Development of Gross Operating Revenue to Which State Tax Adjustment Surcharge is Applied 12 Months Ended September 30, 2014 Exhibit 2 Amount Reference 1. Billed Base Revenue $ 386,098,357 Company Records adjusted for current rates. 2. ADD: Late Payment Charges $3,154,255 Company Record 3. STAS Revenue Base $389,252,612 (1)+(2)
8 BUREAU OF CORPORATION TAXES POBOX HARRISBURG PA Pennsylvania OEPARTMENr OF REVENUlf August 11,2014 UGI UTILITIES, INC. 2525N12TH ST PO BOX READING, PA Re: 2013 Pennsylvania Public Utility Realty Tax ** Correction to LINE 5, Liability Amount (August 1,2014 Notice) Dear Taxpayer: Pursuant to the Public Utility Realty Tax Act, the Department of Revenue on August 1,2014 provided notice ofthe state taxable values of PURTA realty and the millage rate for tax year Please be advised that the amount of 2013 PURTA tax printed on the original letter and referenced as LINE 5 was incorrect. The corrected calculation is herein provided and the net difference indicated. Paymentof any additional tax if needed is required within 45 days ofthe mailing date of this notice. Previous payments or use of credits should be taken into consideration. Payments and correspondence relevant to the PURTA program or this notice should be mailed directly to the above address. The Bureau of Corporation Taxes regrets any inconvenience or confusion this may have caused. Thank you for your attention to this matter. Sincerely, Tax Year 2013 Department of Revenue Bureau of Corporation Taxes 1) Total Realty Tax Equivalent (RTE): X 31,406,409 2) Total State Taxable Value (STV) for all utilities: 5)^65,107,644 3) PURTA Millage Rate, including 7.6 mills for PTA: mills PLEASE SEE PAGE 2 FOR YEARS ) Utility STV: 5) Corrected Liability (Line 3 x Line 4) 5) Original Liability: (August 1,2014) Net Difference: $14376, ,165 S ,910 Account ID:
9 Nn mc: UGX UTILITIES, INC. Account Id: Tax Year 1) Total RTE: 2) Total STV for all utilities: 3) PURTA Millage Rate: mi $ 30,946,258 S U7l.l84, mills 2fili $ 30,823,937 $ 1,347309, mills Details zm Adiusttd Totals ms. $30,270,661 $31, S ,533 $ 1,531,546, mills mills 2008 i $ 1,619,303, (4 milts ,793,682 $ 1, ^ mills $30, $ 1,614,956, mills 2005 $ 30, UI i milts Utilitv Adiustment 4) Utility STV: 16,309,836 : 515,150, ,802, , S17,079;i96 519,076,230 $17,585,719 $15,976,697 5) Liability (Line 3 x Line 4): 6) Utility Transition Credit: 7) Utility Liability Adjustment: 8) Transition Credit Adjustment 521,008 ($1,264) S461,766 (5557) 5458,906' ($26) 5460,296 ($30) S45l, ;427 (544) I $479,016 (513) 5465,148 ($98) $ ($102) Tax Year Attiwgttd Totals ) Totfll RTE: ,123 $29,251, ,946,294 $ 29,025,841 $ 27, $38, ,432 2) Total STV for all utilities: $ I,42 >,868,953 $ 1,355,781,478 $ 1.350, $ 1323,534,184 $ 1346, $ 2,033, $ 2.071, ) PURTA Millage Rate: mills t mills mills mills ^ mills mills mills Utility Adjustment 4) Utility STV: 5) Liability (L i n e 3 * Line 4); 6) Utility Transition Credit: 7) Utility Liability Adjustment: 8) Transition Credit Adjustment: 515,092, ,936 (5102). 514^82, ,120 (Sill) 514,792^22 513,198,704 $429,581 (M6) 5389,766 SO (5145) SO $13,45!, 109 $381,997 JSO ($201) \SO I 513^79,781 $347,105 $0 ($137) SO 512,683, ,154 If you do not agree with this Notice of Determination for 2013 PURTA, you may file a Petition for Recalculation with the Board of Finance and Revenue pursuant to Section 1109-A of tbe Tax Reform Code of The petition must be postmarked by the U.S. jpostal Service or received by the Board of Finance and Revenue within 30 days of tlie mailing date of this notice. Under separate cover you will receive a Statement of Account Please review Et to confirm the status of payments made, transition credits and adjustments to previous tax liabilities or balances still due. Any overpayment is available for transfer within the account, and any net credit balance for the account Is available for refund/assignment. SO ($114) 50 Pag 2 <rf 2
10 REVENUE ID TAX YEAR END RCT-101 PAGE 2 OF 6 SECTION A; CS/FF D17t.lfcT oiaoania NAME UGI UTILITIES-, PA CORPORATE TAX REPORT 20 J,I INC OLDEST PERIOD FIRST TAX PERIOD BEGINNING TAX PERIOD ENDING BOOK INCOME YEAR 1 S7^73^^s YEAR 2 IDDIZOCH YEAR 3 IDDIHDIO D^3DED11 YEAR 4 IDDlBUll DT3DE01E YEAR 6 YEAR 6 YEAR 7 CURYR ^ Investment in LLC XX U Holding Company XX N Family Farm XX fl) USE WHOLE DOLLARS ONLY 2. TOTAL BOOK (NCOIE (sum of Income for an tax periods up to, but not over 6 yeare total) a. UIV1SOR (In yeare end in part years rounded to throe dedmal placoa) See Iratrucflona. 4. Divtdo Line 2 by Lh AVERAGE BOOK INCOME - Enter Una 4, or If Une 4 to ten than zero enter "O" 5 DDD S7 c m Divide Line 5 by 0.09&. 7. BttarehoJders' aqidty at the END of the current period 8. SharehoMerc' aqutty at the BEGINNING of the current period 9. If Une 7 Is more than twice as great or less than half as much as Une 8, sdd Lines 7 and 8 and divide by 2. Otherotee enter Une 7. t>ldmtfifi32 7m;L3A21 72flSl3M7H 7^ NET WORTH - Enter Une 8, or If Une & is less than zero enter V. 11. Multiply Una 10 by Add Lines 8 ana Divide Line 12 by Valuation deduction 10. CAPITAL STOCK VALUE Line 13 lesa Une 14. but not lees then "0". If 100% taxable, enter Une 16 on una Proportion ofte^mweaaseta or apportlonmenl proportion (ftamschertae A-1, Une 6) 17. TAXABLE VALUE - Multiply Une 16 by Una 16. if less than zero, enter "0". 18. CAPITAL STOCK/FOREIGN FRANCHISE TAX - Multiply Une 17 by D DDlfll ^1bl3fl21 S^371D3tt -ibocma tonais'h D-bimt avaiaano 7D4flMS fotaj Beginning of Taxable Veer Aasats Totd End of Taxable Yew Assets 11SkMatl62 n74fl3bflb3 2*480* iaid0122fld
11 Page 1 of2 From (610) 7W-3401 Ronda S«k*U UOUtilitia*, he N. mstnet Suits 360 RiHfmg. PA 1SS05 SHIP TO: (717) Otigin C: RDGA BILL SENDER Ms. Rosemary Chiavetta, Secretary PA Public Utility Commission 400 NORTH ST COMMONWEALTH KEYSTONE BUILDING HARRISBURG, PA Ship Date louaris AdWatO.SLB CAO: 10524O45MNET3810 DiiwMr AddraM Bar Cod* Rit# Invoica # PO# Dcpt# UGI Utlitiat - STAS * »t EN MDTA RECEIVED MAR 1 0 Z015 PA PUBLIC UTILITY COMMISSION SECRETARY'S BUREAU WED-11MAR3:00P STANDARD OVERNIGHT PA-US MDT After printing this label: 1. Use Ihe 'Prinl' button on Ihis page to prinl your label lo your laser or Inkjet printer. 2. Fold the printed page along the horizontal line. 3. Place label In shipping pouch and affix it lo your shipment so (hat the barcode portion ol the label can be read and scanned. Warning: UBO only Hie printed original label lor shipping. Using a photocopy of Ihis label (or shipping purposes Is (raudulenl and could rosull In addilional billing charges, along wiih Iho cancellalion ol your FedEx accounl number. Use of Ihis syslem constitules your agreement to ihe service conditions In Ihe current FedEx Service Guide, available on fedex.com.fodex will not bo responsible for any claim in excess of $100 per package, whether the result of loss, damage, delay, non-delivery,misdelivery,or misinformation, unless you declare a higher value, pay an additional charge, document your actual loss and file a limely clalm.llmliallons found in Ihe curreni FedEx Service Guide apply. Your righl to recover from FedEx for any loss, Including inlrinsic value of the package, loss of sales, income interest, profit, attorney's foes, costs, and other forms of damage whether direct, Incidental.consequential, or spedal is limited to Ihe greater of $100 or the authorized dedared value. Recovery cannot exceed actual documented loss.maximum for ilems of extraordinary value is $1,000, e.g. jewelry, prodous metals, negollable inslrumenls and oiher items listed in our ServiceGuide. Wrillen dalms musl be filed wilhin slrict time limils, see current FedEx Service Guide. 3/10/2015
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111 c t n i c s f R v i c t UGI Utilities. Inc. 2525 North 12tli Streel Suite 360 Post Office Box 12677 Reading, PA 19612-2677 I-BOO-276-2 722 February 27, 2015 VIA FEDERAL EXPRESS Ms. Rosemary Chiavetta,
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