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1 March 4,2015 BY HAND Ms. Ingrid Ferrell Executive Secretary Public Service Commission of WV 201 Brooks Street Charleston, WV ~.gj F;&si NihP i:j,ij r_jl i i: hi;\) : QEC Re: Change of Rates on Notice by Appalachian Power, to reflect the revised Local B & 0 Tax bv the Town of Oceana. Dear Ms. Ferrell: The Town of Oceana, West Virginia, has revised their Local B & 0 Tax, which, consistent with the Notice requirements of W. VA. Code, (c), can become effective April 1, I file herewith on behalf of Appalachian Power ( the Company ) a change of rates on notice, pursuant to Rule 22 of the Commission s Rules and Regulations for the Government and Filine of Tariffs of Public Utilities and Common Carriers bv Motor Vehicle. Enclosed herewith are an original and twelve (12) copies of: 1. The Company s Petition 2. The notice from the Town of Oceana changing their Local B & 0 Tax. 3. The First Revision of Original Sheet No. 4-3 P.S.C. W.VA. Tariff No. 13, Canceling Original Revision of Sheet No (The sole changes in the Company s Tariff are in the local B & 0 tax rates for the Town of Oceana and the Company s consequent B & 0 tax surcharge rates.) 4. A Report on Tariff Change, indicating that 1,038 of the Company s customers are estimated to experience a change in the cost of service and that the Company s approximate annual increase in revenues will be $ The Public Notice of Change in Rates. (If required to publish.)
2 Due to the perfunctory nature of the change in rates being affected by this notice, the Company seeks exemption from the requirements of filing herewith the information required by Rule 42. Due to the Commission s recent order in Case No E-T, the Company requests the Commission to waive the requirements of filing the Public Notice of Change in Rates required by Rule 23. If any clarifications or additional materials are deemed necessary in connection with this filing, please do not hesitate to contact the undersigned at any time. Very truly yours, GEiWrag Enclosures
3 PUBLIC SERVICE COMMISION OF WEST VIRGINIA CHARLESTON CASE NO. APPALACHIAN POWER a corporation PETITION FOR PERMISSION TO FILE AND MAKE EFFECTIVE A TARIFF SHEET ON LESS THAN STATUTORY NOTICE Appalachian Power ( Company ) respectfully petitions the Commission that it be permitted, under W. Va. Code a, to place into effect, on a date less than thirty days from the filing of this Petition, the attached First Revision of Original Sheet No. 4-3 of its P.S.C. W.Va. TariffNo. 13, reflecting the increase of its local business and occupation tax by the Town of Oceana to 3.30% on sales to Residential, Commercial Lighting customers and a decrease of 2.475% to Other Service. A report of Tariff Change is also attached, as well as copies of the notice from the City Treasurer reflecting adoption of the tax increase and a copy of the Public Notice of Change in Rates. The Company bases its request upon the fact that the Company was unable to compile the data needed in a timely fashion to prepare this filing. In order to begin collecting this as soon as possible so that the Town of Oceana will have the benefit of its revenues and the Company will be able to recover from its ratepayers sufficient funds to pay these taxes to the City, the Company request the waiver of the 30-days notice period and public notice of change requirements along with the approval of these new rates without hearing. The Company will publish an appropriate public notice of change, as indicated above, should the Commission so direct the Company to do so. Accordingly, the Company respecthlly requests that it be granted the consent and approval of the Commission, effective April 1, 2015, to commence collecting the increased local business and occupation tax surcharge as set forth in the attached First Revision of Original Sheet No. 4-3 on the gross income, which it collects from its customers within the Town of Oceana.
4 TOWN OF OCEANA AN ORDINANCE AMENDIN 1 THE EXISTING BUSINESS AND OCCUPATION TAX THE TOWN F OCEANA TO EFFECT A RATE INC TOMATIC 25 DISCOUNT PER QUARTER AND TO 5% AUTOMATIC DISCOUNT PER QUARTER. Whereas, The City Council of the Town of Oceana, Oceana, West Virginia has authority pursuant to West Virginia Code, Chapter 8, Article 12, Section 4 and 5, to enact this ordinance; and Now, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE TOWN OF OCEANA, WEST VIRGINIA, THAT THE B & 0 RATE INCREASE ORDINANCE OF THE TOWN OF OCEANA IS AS FOLLOWS: SECTION 1. Short Title. This Ordinance shall be known and may be cited as the B & 0 Rate Increase Ordinance. SECTION 2. Purposes and Findings. The City Council of the Town of Oceana has determined that it is necessary for an ordinance which raises tax rates that businesses and occupations pay in order to increase revenue for the Town of Oceana and several projects that the Oceana City Council would like to accomplish for the Town. SECTION 3. Regulation. The City Council of the Town of Oceana states this ordinance shall read that there is a 10% increase in tax rates for all businesses and occupations located within the s of business. Ai the Town of Oceana for the business SECTION 4. Effective Date This ordinance shall be in force and effect after passage. SECTION 5. Notice. The City Recorder shall provide notice of this Ordinance established by notice of a public hearing published as a Class I legal advertisement before the meeting in order that the public may he constantly informed of the existence of the Ordinance and its regulations. SECTION 6. Ordinance Cumulative. This Ordinance shall be cumulative and in addition to any other laws in force. 1
5 own of Oceana PO Box 190 Oceana, WV (304) Quarterly Return - Business and Occupation Privilege Tax THIS RETURN WITH CHECK TO COVER TAXES DUE MUST BE RECEIVED WITHIN 30 DAYS FROM END OF PERIOD COVERED THEREBY FOR THE QUARTER ENDED Dec. 31,2014 PLEASE CHECK THE FOLLOWING: Individual I Appalachian Power Company P 0 Box Canton, OH caporstion Pannership Association When did business begin? IF Business discontinued, give date: IF Business sold, give name and address of new owner; I8 PAYMENTS HERETOFORE MADE ON QUARTERLY ESTIMATED RETURNS AS FOLLOWS: lsl Wamr 2nd auane, 31d auarter Total 20 I PENALTY OF 5% FOR FIRST 30 DAYS DELINQUENCY AND 1% EACH SUCEEDING 30 DAYS I I do solemnly swear that the above estimates of tax due was made from the records of taxpayer and is believed to be close approximation of the actual tax due. ( Name of Taxpayer ) ( Oficial Title ) Date This return to be forwarded to The Town of Oceana, PO Box 190, Oceana, West Virginia 24870
6 APPALACHIAN POWER COMPANY WHEELING POWER COMPANY (See Sheet Nos. 2-1 through 2-7 for Applicability) First Revision of Original Sheet No. 4-3 Canceling Original Sheet No. 4-3 P.S.C. W.VA. TARIFF NO. 13 (APPALACHIAN POWER COMPANY) P.S.C. W.VA. TARIFF NO. 18 (WHEELING POWER COMPANY) STATEMENT OF LOCAL TAX SURCHARGE RATES (continued) MunicioaliQ Mabscott Madison Mall Mamet Maso" Matewan Matoaka Meadow Bridge Milton Mitchell Heights Montgomery Mount Hope New Haven Niho Northfork Oak Hill OCea"a PhX Peterstown Pineville P.Xa Point Pleasant Pratt Princelo" Quinwood Rainclle Ravenswood Rhodell Ripley Rupert Smithers Sophia South Charleston (b) St. Albans Want. Welch West Hamlin West Logan Whitesville Winfield Williamson LOCAL TAX RATE LOCAL B&O TAX Residential & Commercial Other Service,0350,0286, nn.04m.nzsn.04nn.n3nn.04nn.xnn,0338 mi0.0330(i).oioo,0260.uon.n4nn,0390,0125.n120.n200,0240 moo,0340.nzm, moo Excise.mn.nzno 0.nzno, moo,0300.moo Residential & Commercial Liehtine la).a417,0256. m i.0200, ,0417.nzno, , nn,0406.n200,0127.m22.n200.ozm.0417,0246.mn,0417,0336,0417.nnn.0204.no0, ,0256, xi7 SURCHARGE RATE LOCAL B&O TAX Other &Ek&l,0283,0294,0220.nzn4.m9 m 9, (0).0076,0199.no9.a309.on7,0118.n152 mn9.n46.a309 9.m09.nzn4,0264,0256,0183 Encise.xnn.mn mnn.nzon *.a200.02nn*.a200 o.mn* *.mn*.moo*.n2nn.n2nn o.02nn*.02nn *.02m.moo.0200 NOTES: (a) Surcharge Rates applicable to local B&O tar Rates are calculated as follows: Surcharge Rate = Local Tax Rate I-(Lwal Tan Rate) (b) A Local Tan Rate of,0230 is applicable to any manufacturing plant hation at which the COntmct demand or use exceeds 3nn,nnn M W in ~ a year. The corresponding surcharge rate is,0235. * Utility fax ordinances indicates maximum utility tax base of $20,000. Exempt from Excise fax: Over age 65 or Disabled. 0 Exempt from Excise tax: Religious organizations. (3 Exempt from Excise tax: Charitable Organizations. (C) Indicates Change, (0) Indicates Decrease, (I) Indicates Increase, (N) Indicates New. (0) Indicates Omission, (T) Indicates Temporary Issued Pursuant to P.S.C. West Virginia Case No. Order Dated Issued By Effective: Service rendered on or after Charles R. Patton, President & COO April 1,2015 Charleston, West Virginia
7 Name of utility: Aoualachian Power Comoanv REPORT ON TARIFF CHANGE Address main office: 707 Virginia Street. East, Charleston, West Virginia Information compiled by: Ruby A. Greenhowe Title: Regulatorv Consultant Senior Electric Service Tariff P.S.C. W. Va. No. 13 Sheet No. First Revision of (CLASS OF SERI'ICL) (NEWTARIFF DESTINATION) Original Sheet No. 4-3 Town of Oceana 1,038 NO Customers served by utility FOR COMMISS -Yes- No Is utility principally owned bj any other public utility corporation or public utility holding corporation? N'S USE ONLY Formal Order in Case No. Dated- Date Effective
8 PUBLIC KOI'ICK OF CIIAKCI.: IN RATES WITH PKOI'OSED EFFECTIVE DA'IX NOTICE is hereby given that Appalachian Power (Company), a public utility, has filed with the PUBLIC SERVICE COMMISSION OF WEST VIRGINIA, a petition seeking the Commission's authority to make effective a surcharge of,0341 on all Residential and Commercial lighting service bills and,0254 on all other service bills rendered by the Company to 1,038 customers which it serves within the geographic boundary of the City of South Charleston. The purpose of the adopted surcharge is to enable the Company to recover the local business and occupation tax imposed by the Town of Oceana on the gross income received by the Company from customers residing or doing business within the Corporate limits. The proposed surcharge would become effective on or before April 1,2015, unless otherwise ordered by the Public Service Commission and will produce approximately $ annually in additional revenue, an increase of.03%. The average monthly bill for the various classes of customers will be charged as follows: Class Residential Commercial Industrial $ % Increase Increase $ % Decrease Decrease $ % $ % The increases shown are based on averages of all customers in the indicated class. Individuals may receive increases that are greater or less than average. Furthermore, the requested rates and charges are only a proposal and are subject to change (increases or decreases) by the Public Service Commission in its review of this filing. Any increase in rates and charges will not become effective until authorized and approved by the Public Service Commission. (If a hearing is scheduled, notice will be given of the time and place of hearing.) Anyone desiring to protect or intervene should file a written protest or notice of intervention within 25 days following the date of this publication unless otherwise modified by Commission order. Failure to timely protest or intervene can affect your rights to protest any rate increases and to participate in future proceedings. All protests or request to intervene should briefly state the reason for the protest or intervention. Request to intervene must comply with the Commission's rules on intervention. All protests and intervention should be addressed to The Secretary, Public Service Commission of West Virginia, P. 0. BOX 812, CHARLESTON, WEST VIRGINIA A complete copy of the tariff sheet which sets forth such surcharge (First Revision of Original Sheet No. 4-3), as well as a representative of the Company to provide any information requested concerning it, is available to all customers, prospective customers or their agents at any time by calling the Company Call Center at A copy of this tariff is also available for public inspection at the Office of the Secretary of the PUBLIC SERVICE COMMISSION at 201 Brooks Street, Charleston, West Virginia. APPALACHIAN POWER
CASE NO E-PC APPALACHIAN POWER COMPANY and WHEELING POWER COMPANY Petition for consent and approval of Economic Development Program.
VIA FACSIMILE AND OVERNIGHT MAIL Ms. Ingrid Fenell Executive Secretary Public Service Commission of West Virginia 201 Brooks Street? Re: Dear Ms. Ferrell: April 12, 201 9 CASE NO. 19-0387-E-PC APPALACHIAN
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