(2) The privilege tax described in subsection (1) of this section shall be subject to the following:
(a) The volumetric rate, in cents per kilowatt hour, for any customer class shall not exceed five percent of the 1999 gross revenue of an electric utility within the city for the customer class divided by the amount of electric energy in kilowatt hours delivered to the customer class in 1999.
(b) A city with a franchise fee or privilege tax in effect on July 1, 1999, that was less than five percent shall not establish a volumetric rate for any customer class of the distribution utility in an amount in excess of the city’s 1999 franchise fee or privilege tax rate times the 1999 gross revenue of any electric utility within the city from the customer class divided by the amount of electric energy in kilowatt hours delivered to the customer class in 1999, except following a hearing with notice and opportunity for public comment.
(3) Subject to the limitations established in subsection (2) of this section, once a city has established volumetric rates for the purpose of calculating the privilege tax under this section, any subsequent change in the volumetric rates shall be applied on an equal percentage basis to all customer classes.
(4)(a) The Public Utility Commission shall determine the manner in which a privilege tax under this section is collected from the customers of an electric company. The privilege tax shall be allocated across an electric company’s customer classes in the same proportional amounts as levied by the city against the electric company.
(b) The governing body of an electric cooperative or people’s utility district shall determine the manner in which a privilege tax under this section is collected from the customers of the electric cooperative or people’s utility district. The governing body shall allocate the privilege tax across customer classes in the same proportional amounts as levied by the city against the electric cooperative or people’s utility district. [1999 c.865 §29]
Structure 2021 Oregon Revised Statutes
Volume : 06 - Local Government, Public Employees, Elections
Chapter 221 - Organization and Government of Cities
Section 221.005 - Legislative findings; policy.
Section 221.010 - Definitions for ORS 221.020 to 221.100.
Section 221.031 - Petition to incorporate; filing; form; contents; approval by boundary commission.
Section 221.032 - Annexation during pendency of incorporation.
Section 221.034 - Incorporation of rural unincorporated community and contiguous lands.
Section 221.035 - Economic feasibility statement; contents.
Section 221.050 - Incorporation election; election of first city council; proclamation of results.
Section 221.061 - Election expenses.
Section 221.090 - Terms of office of first city council.
Section 221.106 - Prohibitions related to signing of incorporation petition; violation.
Section 221.120 - City council; terms; vacancies; powers; meetings.
Section 221.130 - Mayor; term; functions.
Section 221.142 - Qualifications for municipal judges; extensions.
Section 221.145 - Basing compensation of city officers upon fines prohibited.
Section 221.180 - Procedure for nomination of candidates for city offices.
Section 221.230 - Election dates; emergency elections.
Section 221.240 - Disclosure to city auditor of legally protected material.
Section 221.275 - Definitions for ORS 221.275 to 221.290.
Section 221.277 - Violation of city parking ordinance; affirmative defense.
Section 221.287 - Recovery of fine from renter or lessee of vehicle.
Section 221.295 - Ordinances regulating placement or height of radio antennas.
Section 221.310 - Effective date of ordinances, resolutions and franchises; emergency measures.
Section 221.315 - Enforcement of charter provisions and ordinances; disposition of fines.
Section 221.339 - Jurisdiction of municipal court; prosecutions by city attorney.
Section 221.342 - Method by which municipal court becomes court of record.
Section 221.343 - Method by which municipal court ceases to operate as court of record.
Section 221.344 - Registration of municipal court; effect of registration.
Section 221.346 - Enforcement of judgments of municipal court.
Section 221.352 - Municipal court docket.
Section 221.354 - Trial by jury in criminal cases.
Section 221.357 - Provision of judicial services to city by circuit court.
Section 221.358 - Audio recording or reporting of municipal court proceedings.
Section 221.359 - Appeals from conviction in municipal court.
Section 221.390 - Trial, procedure and sentence in circuit court on appeal from municipal court.
Section 221.410 - Power of city to control local affairs; limitation of floating indebtedness.
Section 221.420 - Municipal regulation of public utilities.
Section 221.470 - Removal of structures after expiration of grant or franchise.
Section 221.475 - Territory annexed to city; limitation on electric service by municipal utility.
Section 221.495 - Local regulation of vehicles for hire.
Section 221.510 - Municipal regulation of telecommunications carriers.
Section 221.621 - Disincorporation procedure; petition; election.
Section 221.720 - Situs of cities; jurisdiction of cities coextensive with boundaries.
Section 221.725 - Sale of real property by city; publication of notice; public hearing.
Section 221.735 - Continuation of collection service after incorporation; authority of city.
Section 221.770 - Revenue sharing to cities; conditions for distribution; apportionment formula.
Section 221.785 - Effect of challenge of validity of incorporation.
Section 221.862 - "Historic ghost town" defined.
Section 221.867 - Filling vacancies in city council of historic ghost town to form quorum.
Section 221.869 - Preference for appointment to city council of historic ghost town.
Section 221.872 - State shared revenues not available to historic ghost town.
Section 221.902 - City officers; elective; appointive; terms.
Section 221.913 - Claims against cities; how presented and paid.