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Of the 348 utilities defined in Section
<br />L', o~.~er "r3 percent (255) made payments
<br />in lieu of taxes (also called transfers to the
<br />general fund), and the median transfer as
<br />a percent of electric operating revenue was
<br />:3.5 percent.
<br />The most common method used to de-
<br />ternune the amount of payments in lieu of
<br />taxes was percent of gross electric operat-
<br />ing revenue, as shown in Table 6.
<br />The category "assessment of electric
<br />utility and city budgets" includes utilities
<br />~; with payments set by the council, mayor,
<br />TABLE 6
<br />Methods Used to Calculate Payments in Lieu of Taxes
<br /> Percent Number
<br /> of Utilities of Utilities
<br />Percent of Gross Electric Operating Revenue ........... .......... 24%.......... .............62
<br />Flat Amount Paid Annually .......................................... .......... 19%.......... .............49
<br />Properly Tax Equivalent .............................................. .......... 17%.......... .............44
<br />Assessment of Electric Utility and City Budgets ....... .......... 16%.......... .............40
<br />Charge per Kilowatt-hour Sold .................................... ........... 8%........... .............20
<br />Percent of Net Utility Plant in Service ........................ ........... 2%........... ..............6
<br />Percent of Income, (Net, Operating or Total) ............. ........... 2%........... ..............4
<br />Other ........................................................................... .......... 12 % .......... ............. 30
<br /> Table 5
<br /> Types of Payments & Contributions (2006)
<br /> Percentage of Number of
<br /> Survey Utilities Utilities
<br /> I. Payments & Contributions Provided ......... ...........................
<br /> Payments in Lieu of Taxes ........................................ ................73.3% ..... .................255
<br /> Taxes and Fees ...................................................... ................51.4% .... .................179
<br />,;
<br />;~
<br />Gross Receipts Tax ....................................................
<br />................23.9% ....
<br />...................83
<br />
<br />. State Public Utility Assessments .............................. ................17.2% .... ...................60
<br />.; .
<br />ti ' Franchise Fees ........................................................... ................13.8% .... ...................48
<br />,~ Property Taxes ........................................................... ................11.5% .... ...................40
<br /> Other .......................................................................... ................11.2% .... ...................39
<br />:,
<br />Free ar Reduced Cost Electric Service .........
<br />................45.4% ....
<br />.................158
<br /> Streetlighting .............................................................. ................35.6% .... .................124
<br /> Lighting for Municipal Buildings ................................. ................24.1 % ... ....................84
<br />•; Recreational Facilities ...._ .......................................... ................18.7% ... ....................65
<br />`; ' Water or Sewer Treatment Facilities ........................ ................13.5% ... ....................47
<br /> Traffic Signals ............................................................ .................11.8% ... ....................41
<br />`a
<br />: Water Pumping ......................................................... .................10.9% ... ....................38
<br />,
<br />,
<br />°_
<br />Other .........................................................................
<br />.................14.4% ...
<br />....................50
<br /> Use of Employees ............................................... .................63.5% ... ..................221
<br /> Installation of Temporary Lighting ............................ ................ 42.0% ... ..................146
<br /> Putting Up City Signs & Banners .............................. .................41.4% ... ..................144
<br />~' Electrical Repair for Other Departments .................. .................27.0% ... ....................94
<br /> Traffic Signal Maintenance ....................................... .................24.4% ... ....................85
<br />;; Tree Trimming for Other Departments .................... .................20.7% ... ....................72
<br />'~ Non-Utility Locates .................................................... .................11.5% ... ....................40
<br />~~. Technical Expertise ................................................... .................10.1 % ... ....................35
<br />~' Rewiring Municipal Buildings ................................... .................t..5.7% ... ....................20
<br />;' Reading Water Meters ............................................. .................11.2% ... ....................39
<br /> Other Services .......................................................... .................11.8% ... ....................43
<br />
<br /> Other Resources ..................................................... .................40.4% ... ..................141
<br /> Use of Vehicles & Equipment ................................. ..................31.2% .. ...................109
<br />:..
<br />.: Use of Materials & Supplies .................................... ..................15.8% .. .....................55
<br />~: Other ........................................................................ ..................11.8% .. .....................41
<br />
<br />,,
<br />II. Services & Contributions RECEIVED ...............
<br />..................25.6% ..
<br />.....................89
<br /> Use of Employees ................................................... ..................14.4% .. .....................50
<br />';~' Free or Reduced Cost Service ................................. ..................12.9% .. .....................45
<br />. Use of Vehicles & Equipment ................................. ..................12.1 % .. .....................42
<br />r
<br />`~' Use of Materials &Supplies .................................... ....................6.3% .. .....................22
<br />www.APPAnetorg
<br />or commission, and utilities that make pay-
<br />ments on an as-needed basis. The most
<br />common responses in the "other'' cate-
<br />gory are utilities with payments based on
<br />more than one criterion. Tennessee Val-
<br />ley Authority distribution utilities are not
<br />included in die data above. State law deter-
<br />mines payments in lieu of taxes for utilities
<br />in Tennessee. The calculation is composed
<br />of two parts: (1) percentage of three-year
<br />average operating revenue less power cost,
<br />and (2) properly tax rate applied to net u'
<br />ity plant.
<br />REGIONS The regions specihed in this report are
<br />defined below: Hawau:is~ not included in any of the
<br />.nine regions, but is included in national totalsand in
<br />summaries by revenue class:
<br />Northeast Connecticut, Maine, Massachusetts,
<br />New.Hampshire; New Jersey, New York, Pennsylva'
<br />nia, Rhodelsland; and Vermont
<br />•Atlantic Washington, D:C., Delaware, Florida,
<br />Georgia, Maryland; N6rth Carolina, South Carolina,
<br />Virginia and WesTVirginia
<br />East North Carrtial Illinois, Indiana, Michigan; Ohio
<br />and Wisconsin
<br />EastSordh Cemral Alabama, Kentucky, Mississippi
<br />and Terxiessee.
<br />WestNorth:Central Iowa, Kansas,.NlinnesotaaMis-
<br />souri, Nebraska, Nbrth~Dakota;and South Dakota
<br />West South,CentraF:Arkansas, Louisiana, Okla-
<br />homa,and Texas
<br />Mountain Colorado, Montana, New Mezico; Utah
<br />.and Wyoming
<br />Pacific Northwest Alaska, Idaho, Oregon; any
<br />Washington
<br />Pacific Southwest Arizona, California and Neyada
<br />American Public Power Association • 2009-10 Annual Directory & Statlstical Report 43
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