Payment of Special Fee by Corporations and Utilities Subject to Jurisdiction of Commission; Notice of Amount Due; Procedure on Default

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  1. There shall be paid by all public service corporations and utilities which are subject to the jurisdiction of the Public Service Commission a special fee in addition to all other fees required by law. Such fee shall be fixed by the state revenue commissioner upon each of such public service corporations or utilities according to the gross revenues of each such public service corporation or utility resulting from intrastate service regulated by the commission, as ascertained by the state revenue commissioner from reports filed with the state revenue commissioner by such public service corporations and utilities and from gross revenues reported for income tax purposes pursuant to Chapter 7 of Title 48, and shall be apportioned among such public service corporations or utilities upon the basis of such gross revenues so as to produce a revenue of $1,050,000.00 per annum.Notwithstanding any other provisions of this Code section, the gross revenues of a telephone utility shall not include revenues of such a utility received from the collection of interstate tolls, interstate access or subscriber line charges, interstate call charges, amounts paid by a telecommunications service provider to any other telecommunications service provider for carrier access charges, or any charges for any unregulated services. Any revenues collected by a local exchange company as a billing and collection agent shall be excluded from the calculation of the gross revenues of the local exchange company.
    1. Not later than December 1, 1994, the state revenue commissioner shall notify each public service corporation or utility of the state of the amount due by it under this Code section, and the fee shall be paid into the general fund of the state by January 20, 1995.Such sum of $1,050,000.00 shall be available for appropriation in an amount sufficient to cover the cost of operating the Public Service Commission.
    2. Effective January 1, 1995, not later than April 1 of each year, the state revenue commissioner shall notify each public service corporation or utility of the state of the amount due by it under this Code section, and the fee shall be paid into the general fund of the state by July 1 of such year. Such sum of $1,050,000.00 shall be available for appropriation in an amount sufficient to cover the cost of operating the Public Service Commission.
  2. In case of default in payment by any public service corporation or utility of the fee provided for in this Code section, the state revenue commissioner shall proceed to collect the same in the same manner as franchise taxes are collected.

(Ga. L. 1922, p. 143, § 6; Ga. L. 1931, p. 7, § 99; Code 1933, § 93-210; Ga. L. 1960, p. 168, § 1; Ga. L. 1973, p. 664, § 1; Ga. L. 1982, p. 1063, §§ 1, 2; Ga. L. 1988, p. 263, § 1; Ga. L. 1990, p. 856, § 1; Ga. L. 1994, p. 630, § 1.)

RESEARCH REFERENCES

C.J.S.

- 73B C.J.S., Public Utilities, § 65.

ALR.

- Right of public service corporation to judicial relief from contract rates which have become inadequate, 6 A.L.R. 1659; 10 A.L.R. 1335.

Constitutionality and construction of statute imposing upon public service corporation expense of investigation of its affairs, 101 A.L.R. 197.

ARTICLE 2 JURISDICTION, POWERS, AND DUTIES GENERALLY

Administrative Rules and Regulations.

- Organization of Commission, Official Compilation of Rules and Regulations of State of Georgia, Rules of Georgia Public Service Commission, Chapter 515-1-1.


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