CALIFORNIA PUBLIC UTILITIES COMMISSION WATER DIVISION. Advice Letter Cover Sheet

Transcription

1 CALIFORNIA PUBLIC UTILITIES COMMISSION WATER DIVISION Advice Letter Cover Sheet Utility Name: California Water Service Company Date Mailed to Service List: 3/7/18 District: All Tariffed Areas, including Grand Oaks CPUC Utility #: U-60-W Protest Deadline (20 th Day): 3/27/18 Advice Letter #: 2294 Review Deadline (30 th Day): 4/6/18 Tier: X X Compliance Requested Effective Date: 3/7/18 Authorization: Water Industry Rule 7.3.1(3) Description: Rule 15 - Developer tax changes due to the new federal Tax Cuts and Jobs Act Rate Impact: No retail rate impact The protest or response deadline for this advice letter is 20 days from the date that this advice letter was mailed to the service list. Please see the Response or Protest section in the advice letter for more information. Utility Contact: Natalie Wales Utility Contact: James Polanco Phone: Phone: (408) nwales@calwater.com jpolanco@calwater.com DWA Contact: Tariff Unit Phone: (415) Water.Division@cpuc.ca.gov DWA USE ONLY DATE STAFF COMMENTS [ ] APPROVED [ ] WITHDRAWN [ ] REJECTED Signature: Comments: Date:

2 CALIFORNIA WATER SERVICE COMPANY 1720 NORTH FIRST STREET SAN JOSE, CA (408) F (408) March 7, 2018 Advice Letter No CALIFORNIA WATER SERVICE COMPANY (U 60 W) To The Public Utilities Commission of the State of California: California Water Service Company ( Cal Water ) hereby transmits for filing Tariff Rule 15 modifications applicable to all tariffed areas, including Grand Oaks. Hard copies of this filing will follow. Canceling C.P.U.C. C.P.U.C. Sheet No. Title of Sheet Sheet No. XXXXX-W Rule No. 15 Water Main Extensions (Page 11) XXXXX-W XXXXX-W Rule No. 15 Water Main Extensions (Page 12) XXXXX-W XXXXX-W Table of Contents (Page 13) XXXXX-W XXXXX-W Table of Contents (Page 1) XXXXX-W Summary Cal Water requests approval to modify the developer taxes in its Tariff Rule 15 to reflect the federal Tax Cuts and Jobs Act ( TCJA ) signed on December 22, The components of the TJCA that impact taxes collected from developers are (1) the decrease in the federal corporate tax rate, and (2) the federal taxation of contributions and advances in aid of contribution associated with all facilities (rather than just service laterals). This advice letter is submitted as a Tier 1 compliance filing with requested effective date of March 7, Background The federal Tax Cuts and Jobs Act of 2017 ( TJCA ), signed on December 22, 2017 and effective January 1, 2108, decreases the corporate tax rate from 35% to 21%, and requires water companies to pay taxes on all contributions and advances in aid of construction ( CIAC and advances ) that water utilities receive from developers. Prior to the TJCA, state and federal taxes were only applied to CIAC and advances associated with service laterals. Federal taxes are now imposed on

3 CALIFORNIA WATER SERVICE COMPANY Advice Letter 2294 Rule 15 Developer Tax Changes Page 3 non-service CIAC and advances as well; there has not been a corresponding change in state law, however, so two different Income Tax Components ( ITC ) factors must be calculated. Discussion Section F of Cal Water s Tariff Rule 15 addresses the income tax component of CIAC and advances. (1) In Section F.1, Cal Water adds facilities fees to the list of examples of CIAC and advances. In the context of the TJCA, facilities fees are appropriately considered non-service contributions and advances that are now subject to federal taxes. In Rule 15, facilities fees are listed in C.1.e through C.1.g. Including the term facilities fees in Section F.1 removes any uncertainty as to whether the facilities fees in Section C are subject to the Income Tax Components in Section F. (2) In Section F.2, language changes are made to minimize confusion between the ITC factors in discussed in Section F, and the tax rates and other inputs provided in Section F.4 that are used in the Method 5 calculations. (3) In Section F.2, the ITC factors have been recalculated, and now apply to two categories CIAC and advances for services, and CIAC and advances for all other facilities. Cal Water is not clear about the basis for the existing table in Section F.2, which appears to be outdated. Instead, as reflected in the attached workpapers, the ITC factor for service connections is 15% for federal taxes and 5% for state taxes (total of 20%), and the ITC factor for all other facilities is 15% for federal taxes only. (4) In Section F.4, the column for inputs into Method 5 prior to 1/1/92 has been deleted, and a column for the current inputs has been added. (5) In Section F.5, non-substantive terminology changes have been made. Requested Effective Date This advice letter is submitted as a Tier 1 submission consistent with Water Industry Rule 7.3.1(3). Cal Water requests an effective date of March 7, Notice Customer Notice: This is a Tier 1 compliance filing consistent with Water Industry Rule 7.3.1(3). Water Industry Rule 3.2 of General Order 96-B indicates that this kind of Tier 1 filing does not require customer notice. Service List: In accordance with General Order 96-B, General Rules 4.3 and 7.2, and Water Industry Rule 4.1, a copy of this advice letter will be mailed or electronically transmitted on March 7, 2018 to competing and adjacent utilities and other utilities or interested parties having requested such notification.

4 CALIFORNIA WATER SERVICE COMPANY Advice Letter 2294 Rule 15 Developer Tax Changes Page 4 Response or Protest Anyone may respond to or protest this advice letter. A response supports the filing and may contain information that proves useful to the Commission in evaluating the advice letter. A protest objects to the advice letter in whole or in part and must set forth the specific grounds on which it is based. These grounds are: (1) The utility did not properly serve or give notice of the advice letter; (2) The relief requested in the advice letter would violate statute or Commission order, or is not authorized by statute or Commission order on which the utility relies; (3) The analysis, calculations, or data in the advice letter contain material error or omissions; (4) The relief requested in the advice letter is pending before the Commission in a formal proceeding; or (5) The relief requested in the advice letter requires consideration in a formal hearing, or is otherwise inappropriate for the advice letter process; or (6) The relief requested in the advice letter is unjust, unreasonable, or discriminatory (provided such a protest may not be made where it would require relitigating a prior order of the Commission.) A protest shall provide citations or proofs where available to allow staff to properly consider the protest. A response or protest must be made in writing or by electronic mail and must be received by the Water Division within 20 days of the date this advice letter is filed. The address for mailing or delivering a protest is: Tariff Unit, Water Division, 3 rd floor California Public Utilities Commission, 505 Van Ness Avenue, San Francisco, CA water_division@cpuc.ca.gov On the same date the response or protest is submitted to the Water Division, the respondent or protestant shall send a copy by mail (or ) to Cal Water at the following address: Natalie Wales California Water Service Company 1720 North First Street, San Jose, California nwales@calwater.com Cities and counties requiring Board of Supervisors or Board of Commissioners approval to protest should inform the Water Division within the 20-day protest period so a late-filed protest can be entertained. The informing document should include an estimate of the date the proposed protest might be voted on. The advice letter process does not provide for any responses, protests or comments, except for the utility s reply, after the 20-day comment period.

5 CALIFORNIA WATER SERVICE COMPANY Advice Letter 2294 Rule 15 Developer Tax Changes Page 5 Replies: The utility shall reply to each protest and may reply to any response. Each reply must be received by the Water Division within 5 business days after the end of the protest period and shall be served on the same day to the person who filed the protest or response. If you have not received a reply to your protest within 10 business days, contact California Water Service Company at 408/ CALIFORNIA WATER SERVICE COMPANY /s/ Natalie Wales Director of Regulatory Policy & Compliance Enclosures cc: Ting-Pong Yuen, ORA

6 CALIFORNIA WATER SERVICE COMPANY 1720 North First Street, San Jose, CA Revised CPUC Sheet No. XXXXX-W (408) Canceling CPUC Sheet No. XXXXX-W Table of Contents - Page 1 The following listed tariff sheets contain all effective rates and rules affecting the rates and service of the Utility together with information relating thereto: Sheet Subject Matter Service Area Schedule No. CPUC Sheet No. Title Page 5613-W Table of Contents Page 1 Table of Contents W (C) Page 2 Preliminary Statements W Page 3 Preliminary Statements W Page 4 Preliminary Statements W Page 5 Rate Schedules - All Districts W Page 6 Rate Schedules - District Specific W Page 7 Rate Schedules - District Specific W Page 8 Rate Schedules - District Specific W Page 9 Rate Schedules - District Specific W Page 10 Rate Schedules - District Specific W Page 11 Service Area Maps W Page 12 Rules W Page 13 Rules XXXXX-W (C) Page 14 Sample Forms W Page 15 Sample Forms 2926-W-W (continued) (To be inserted by utility) Issued by (To be inserted by CPUC) Advice Letter No PAUL G. TOWNSLEY Date Filed Decision No. Name Effective Vice President Resolution No. TITLE

7 CALIFORNIA WATER SERVICE COMPANY 1720 North First Street, San Jose, CA New CPUC Sheet No. XXXXX-W (408) Canceling CPUC Sheet No. XXXXX-W Sheet Subject Matter Table of Contents - Page 13 RULES CPUC Sheet No. Rules (continued) No. 14 Continuity of Service 3894-W No Water Conservation and Rationing Plan Page W Page W Page W Page W Page W Page W Page W Page W Page W Page W Page W Page W Page W No. 15 Water Main Extensions Page W Page W Page W Page W Page W Page W Page W Page W Page W Page W Page 11 XXXXX-W (C) Page 12 XXXXX-W (C) No. 16 Service Connections, Meters & Customer's Facilities Page W Page W Page W Page W Page W Page W Page W Page W Page W No. 17 Standard for Measurement of Service 3895-W No. 18 Meter Tests & Adjustments of Bills for Meter Error Page W Page W Page W No. 19 Service to Separate Premises, Multiple Units and Resale of Water Page W Page W No. 20 Water Conservation 3901-W No. 21 Military Family Relief Program Page W Page W (continued) (To be inserted by utility) Issued by (To be inserted by CPUC) 2294 Advice Letter No. PAUL G. TOWNSLEY Date Filed Decision No. Name Effective Vice President Resolution No. TITLE

8 CALIFORNIA WATER SERVICE COMPANY 1720 North First Street, San Jose CA New CPUC Sheet No. XXXXX-W (408) Canceling CPUC Sheet No W Rule No. 15 MAIN EXTENSIONS Sheet 11 of 12 d. Discounts obtained by the utility from contracts terminated under the provisions of this section shall be accounted for by credits to Acc. 265, Contributions in Aid of Construction. D. Extensions Designed to Include Fire Protection 1. The cost of distribution mains designed to meet fire flow requirements shall be paid to the utility as a Contribution in Aid of Construction. 2. The cost of private fire protection services, hydrants and other facilities in addition to distribution mains required to provide supply, pressure, or storage primarily for fire protection purposes, or portions of such facilities allocated in proportion to the capacity designed for fire protection purposes, shall be paid to the utility as a Contribution in Aid of Construction. E. Facility Relocation or Rearrangement Any relocation or rearrangement of utility s existing facilities, at the request of, or to meet the convenience of an applicant or customer, and agreed up on by the utility, normally shall be performed by the utility. Where new facilities can be constructed in a separate location, before abandonment or removal of an existing facilities, and applicant requests to perform the new construction work, the applicant shall be permitted, if qualified in the judgment of the utility, to construct and install the facilities himself, or arrange for their installation pursuant to competitive bidding procedures initiated by him and limited to qualified bidders In all instances, utility shall abandon or remove its existing facilities at its discretion. The costs of all related relocation of mains, services, and hydrants, rearrangement, removal, and tie-in work shall be paid to the utility as a Contribution in Aid of Construction. F. Income Tax Component of Contributions and Advances Provision 1. Contributions in Aid of Construction and Advances for Construction shall include, but are not limited to, cash, services, facilities, facilities fees, labor, property and income taxes thereon provided by applicant to the utility. The value of all contributions and advances shall be based on the utility's estimates. Contributions and advances shall consist of two components for the purpose of recording transactions as follows: a. Income Tax Component gross-up (ITC), and b. The balance of the contribution or advance. 2. The ITC shall be calculated by multiplying the balance of the contribution or advance by the ITC factor of: (T) (T) (L) (T) (N) (N) (T) (continued) (To be inserted by utility) Issued by (To be inserted by Cal. P.U.C.) Advice Letter No. _2294_ PAUL G. TOWNSLEY Date Filed NAME Decision No. Vice President Effective TITLE Resolution No.

9 CALIFORNIA WATER SERVICE COMPANY 1720 North First Street, San Jose CA New CPUC Sheet No. XXXXX-W (408) Canceling CPUC Sheet No. XXXXX-W Rule No. 15 MAIN EXTENSIONS Sheet 12 of 12 Type of Contribution or Advance ITC Factors For service connections 20.0% (state and federal taxes are applicable) For other, non-service contributions and advances 15.0% (only federal tax is applicable) 3. The ITC factors are established by using Method 5 as set forth in Decision No in I The formula to compute Method 5 includes the following tax-related rates: Before After a. Federal corporate tax rate of: 34.00% 21.00% b. State franchise tax rate of: 9.30% 8.84% c. A discount rate of: 11.25% 7.94% d. A pretax rate of return of: 15.42% 9.96% 5. The ITC Factors have been derived from the tax-related rates in Section F.4 and will remain in effect until the utility's tax-related rates change to the extent the ITC Factors in Section F.2 would increase or decrease by five percentage points or more. When and if that occurs, the utility will modify this tariff to reflect the new tax-related rates and ITC Factors. 6. If a utility collects a gross-up calculated by using an incremental tax rate that is more than its actual incremental rate, the difference between what was collected and what should have been collected will be refunded to the contributor. (T) (C) (C) (C) (C) (T) (T) (T)(N) (T)(N) (T)(N) (T)(N) (N) (N) (T) (L)(T) (L) (L)(T) [End] (To be inserted by utility) Issued by (To be inserted by Cal. P.U.C.) Advice Letter No. _2294_ PAUL G. TOWNSLEY Date Filed NAME Decision No. Vice President Effective TITLE Resolution No.

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