HomeMy WebLinkAbout2006Annual Report.pdfANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 31-Dec-
RES-
COMPANY INFORMATION
1 Give full name of utility
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.
10 Towns, Counties served
Resort Water Co., Inc.
11/19/1998
Minnesota
j t,
Iii 8: I':, v
U I l/i;!,~,i ~"
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165 Village lane, Suite A
Sandpoint
Idaho
83864
Corporation
Schweitzer Mountain - a portion of township 58N Section 20
11 Are there any affiliated companies?Yes
Steve Wood
Dennis Weibling
Tom Trulock (208) 255-3046
Debra Harper (208) 255-3042
Third Party
Jim Lackey (208) 255-3045
Debra Harper (208) 255-3042
12 Contact Information
President (Owner)
Vice President
Name
Secretary
General Manager / Director
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
14 Where are the Company s books and records kept?
Street Address
City
State
Zip
165 Village Lane, Suite A
Sandpoint
Idaho
83864
EXHIBIT A
Phone No.
Rev 3/02 Page 1
NAME: Resort Water Co.. Inc.
COMPANY INFORMATION (Cont.
For the Year Ended 31-Dec-
15 Is the system operated or maintained under a
service contract?
With whom is the contract?
When does the contract expire?
What services and rates are included?
17 Is water purchased for resale through the system?18 Name of Organization
Name of owner or operator
Mailing Address
City
State
Zip
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?
If yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
If yes, attach full explanation
and an updated system map
Rev 3/02 Page 2
Gallons/CCF lount
Feb-
EXHIBIT B
NAME: Resort Water Co.. Inc.
ACCT #
REVENUE & EXPENSE DETAIL
For the Year Ended 31-Dec-
DESCRIPTION
400 REVENUES
Unmetered Water Revenue460
460.
460.
461.
461.
462
464
465
466
400 212 892.
Residential
Commercial
144 904.
737.
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
* DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
250.
Booked to Acct #
Booked to Acct #
Booked to Acct #
401 OPERATING EXPENSES
601.6 Labor - Operation & Maintenance 352.
601.Labor - Customer Accounts 959.
601.Labor - Administrative & General 695.
603 Salaries, Officers & Directors 735.
604 Employee Pensions & Benefits 390.
610 Purchased Water
615-Purchased Power & Fuel for Power 554.
618 Chemicals 770.see note 1
620.6 Materials & Supplies - Operation & Maint.330.
620.8 Materials & Supplies - Administrative & General 157.
631-34 Contract Services - Professional 668.
635 Contract Services - Water Testing 786.
636 Contract Services - Other 204.
641-42 Rentals - Property & Equipment
650 Transportation Expense 670.
656-59 Insurance 896.
660 Advertising
666 Rate Case Expense (Amortization)070.
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense (32.00)
675 Miscellaneous 56.
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
Name: Resort Water Co.Inc.
ACCT #
INCOME STATEMENT
For Year Ended 31-Dec-
DESCRIPTION
403
406
407
6 408.
7 408.
8 408.
9A 408.
17 413
18 414
30 427.
31 427.
409.
409.
410.
410.
411
412
415
416
419
420
421
426
408.
409-
Rev 3/02
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
Payroll Taxes
Other Taxes (list)
membership Awwa, Irwa
212 892.
114 268.
995.
232.
142.
560
986
DEQ Fees
Federal Income Taxes
State Income Taxes
Provision for Deferred Income Tax - Federal
Provision for Deferred Income Tax - State
Provision for Deferred Utility Income Tax Credits
Investment Tax Credits - Utility
Total Expenses from operations before interest (add lines 2-15)
Income From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1 , 17 & 18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
223.
952.
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
Income Taxes , Non-Utility Operations
Net Non-Utility Income (Add lines 20 23 & 24 less lines 21 , & 27)
Gross Income (add lines 19 & 28)
Interest Exp. on Long-Term Debt
Other 'Interest Charges
NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9 , Line 2)
Page 4
533.
533.
533.
Name: Resort Water Co.Inc.
SUB
ACCT #
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-
DESCRIPTION
Balance
Beginning
of Year
Added
During
Year
Balance
End of
Year
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements 177 500.177 500.
305 Collecting & Impounding Reservoirs 460 080.460 080.
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains 954.954.
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems 613.613.
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants 941.941.
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment 741.741.
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
Rev 3/02
TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
686,831.34 686,831.
Enter beginning & end of year totals on Pg 7, Line 1
Page 5
Name: Resort Water Co.Inc.
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-
SUB
ACCT #
Depreciation
Rate
Increase
(Decrease)
Balance
Beginning
of YearDESCRIPTION
304 Structures and Improvements 145.550.
305 Collecting & Impounding Reservoirs , 2.62,416.282.
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains 2,475.419.
310 Power Generation Equipment
311 Power Pumping Equipment
320 Purification Systems 3,433.664.
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants 465.78.
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment
341 Transportation Equipment 20%386.
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)323.995.
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6
Name: Resort Water Co.. Inc.
BALANCE SHEET
For Year Ended 31-Dec-
ASSETS Balance
Beginning
of Year
Increase
(Decrease)ACCT #DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)686 831.34
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress 43662.46 353 065.
114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)730 493.353 065.
108.Accumulated Depreciation (From Pg 6, Line 26)323.995.
108.Accum. Depr. - Utility Plant Lease to Others
108.Accum. Depr. - Property Held for Future Use
110.Accum. Amort. - Utility Plant in Service
110.Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)632 170.338 070.
123 Investment in Subsidiaries
125 Other Investments
Total Investments (Add lines 14 & 15)
131 Cash
135 Short Term Investments
141 Accts/Notes Receivable - Customers 1298.195.49
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies Inventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)298.195.
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & Investigation Charges
184 Deferred Rate Case Expenses 245.070.24)
186 Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)651 714 348 195
Note 2
yr end
Rev 3/02 Page 7
Name: Resort Water Co.Inc.
BALANCE SHEET
For Year Ended 31-Dec-
LIABILITIES & CAPITAL Balance
Beginning
of Year
Increase
(Decrease)ACCT #DESCRIPTION
201-Common Stock 433 926.
204-Preferred Stock
207-Miscellaneous Capital Accounts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)433 926.
221-Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable 7795.523.
232 Notes Payable
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.Accrued Other Taxes Payable 4426.(194.51)
236.Accrued Income Taxes Payable
236.Accrued Taxes - Non-Utility
237-Accrued Debt, Interest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction 43662.100 908.Note 3
253 Other Deferred Liabilities
255.Accumulated Investment Tax Credits - Utility
255.Accum. Investment Tax Credits - Non-Utility
261-Operating Reserves
271 Contributions in Aid of Construction 123 660.00 Note
272 Accum. Amort. of Contrib. in Aid of Const. **
281-Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LlAB & CAPITAL (Add lines 8 & 30)489 811.232 897.
** Only if Commission Approved E ATTACHED BALANCE SHEET EXHIBIT D
Rev 3/02 Page 8
Name: Resort Water Co.. Inc.
STATEMENT OF RETAINED EARNINGS
For Year Ended 31-Dec-
Retained Earnings Balance ~ Beginning of Year
Amount Added from Current Year Income (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance ~ End of Year
CAPITAL STOCK DETAIL
No. Shares
Authorized
100
Dividends
PaidDescription (Class, Par Value etc.
Common - 1 class
DETAIL OF LONG-TERM DEBT
Interest
Rate
Interest
Accrued
Year-end
BalanceDescription
None
Rev 3/02 Page 9
Name: Resort Water Co.. Inc.
SYSTEM ENGINEERING DATA
For Year Ended 31-Dec-
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
Pump Designation or location
Rated
Capacity
(gpm)
Type of
Treatment:
(None, Chlorine'
Fluoride
Filter etc.
Water
Supply
Source
(Well, Spring,
: Surface Wtr)
Well #4
2 - Soda Ash Well
Well #5 125 CL 2 - Soda Ash Well
System Storage:
Storage Designation or Location
Total
Capacity
OOO'
Gal.
Usable
Capacity
OOO'
Gal.
e of
Construction
(Wood, Steel
Concrete)
Reservoir #1 000 000 Concrete
Reservoir #2 000 000 Concrete
(Duplicate form and attach if necessary. Asterisk facilities added this year.
Rev 3/02 Page 10
Name: Resort Water Co.. Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 31-Dec-
N/A
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
If Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
Pump information for ALL system pumps, including wells and boosters.
Designation or Location
& Type of Pump
Horse
Power
If customers are metered , what was the total amount sold in peak month?
Was your system designed to supply fire flows?
If Yes: What is current system rating?
How many times were meters read this year?
During which months?N/A
Rated
Capacity
(gpm)
Energy
Used
This Year
036 146
290 745
173 499
N/A
Yes
Note 6
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Rev 3/02 Page 11
Yes
EXHIBIT C
2006
Name: Resort Water Co.Inc.
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 31-Dec-
OF MAINS
Pipe
Size
In Use
Beginning
Of Year
Installed
During
Year
In Use
End of
Year
9223 9223
CUSTOMER STATISTICS
Number of Customershousands of Gallons Sold
Public Fire Protection
This Last Last
Year Year Year
269.265.
126 123.
2A Metered:2B Residential2C Commercial
Industrial
3A Flat Rate:3B Residential3C Commercial
Industrial
Private Fire Protection
Street Sprinkling
Municipal, Other
Other Water Utilities
Rev 3/02 Page 12
TOTALS (Add lines 2 through 8)395.3891
CERTIFICA TE
State of Idaho
) ss
Countvof
and
.?~')
/?l Ttu /oJL
of the CO. ~YLL'
utility, on our oath do severally say that the foregoing report has been prepared under our direction
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief,
::J
(Chief Officer) Director for Resort Water C
Subscribed and Sworn to Before Me
thiS~ay )1)0
---M ~V-- t,
NOTARY PUBLIC
My Commission Expires I/)I 7. /J-
,,"t..lIlIllIllIllIlIllIllIlIlI,
- '
Debra A. Harper
= ... NOtlry P",blic
... =
Stille of Idaho"Utlllll..It""IIIII'"It'"
Rev 3/02 Page 13
Resort Water Co., Inc
2006 Annual Report
EXHIBIT A: AFFILIATED COMPANIES
See Note 7
Affiliate Services Provided
Schweitzer Utility Company LLC
165 Village Lane, Suite A
Sandpoint, 1083864
This company provides sewer, main road snowplowing as well as parking lots
and cable TV services to Schweitzer Mountain. All employees who do work for
the Company are employees of this company. The Company is operated from
the offices of the Schweitzer Utility Company, and costs in common are
allocated between the 4 operations (sewer, water, cable TV and roads).
Schweitzer Mountain Real Estate LLC
10000 Schweitzer Mt. Road
Sand point, Idaho 83864
This company owns the land that the Company operates it's wells and
reservoirs on.
Schweitzer Mountain Ski Operations LLC
10000 Schweitzer Mt. Road
Sandpoint, Idaho 83864
This company provides the companys offices, office phones, tech services
human resources services and the CFO oversees the finances of the
Company. This company also owns the land that the Company uses for its
wells and reservoirs, which results in a large property tax allocation to it.
Schweitzer Mountain LLC
10000 Schweitzer Mt. Road
Sandpoint, Idaho 83864
This company owns the shares of the Company.
Schweitzer Mountain Facilities LLC
10000 Schweitzer Mt. Road
Sand point, Idaho 83864
This company owns land and does not provide a service to the Company.
Willfully wasting service through improper equipment or otherwise;
Failure to apply for service.
Termination without Prior Notice
Resort Water Company may deny or terminate water service without prior notice for one of the following reasons:
1. A situation exists that is immediately dangerous to life, physical safety or property;
2. To prevent a violation of federal, state or local safety or health codes;3. Service is obtained , diverted or used without the authorization of Resort Water Company;4. Resort Water Company has diligently attempted to notify the customer of termination and has been unable to
make contact;5, If ordered by any court, the Commission, or any other duly authorized public authority.
Notification
1. A billing may be considered past due fifteen (15) days after the billing date. A written notice of termination must
be mailed at least seven (7) days before the proposed termination date.2. At least twenty-four (24) hours before the service is terminated , another attempt shall be made to contact the
customer in person or by telephone.3. If service is terminated, a notice will be left at the property advising the customer of the necessary steps to have
service restored.
Only a twenty-four (24) hour notice is required if:
4. The initial payment of a payment arrangement is not made or the initial payment is made with a check not
honored by the bank;5. Payment is made by check to a company representative at the premises to prevent termination and the check is
not honored by the bank.
Additional Notice
if service is not terminated within twenty-one (21) calendar days after the proposed termination date, Resort Water will
begin the notice process again with the seven (7) day written notice.
Payment Arrangements and Special Circumstances
If the customer cannot pay the billing in full or receives a notice of termination, payment arrangements can be made to
avoid termination of service. Please call the Resort Water Company at (208) 255-3042.
If the customer cannot pay the billing and a member of the household is seriously ill or there is a medical emergency,
Resort Water will postpone termination of service for thirty (30) days. A written certificate is required from a licensed
physician or public health official stating the name of the person who is ill and the name, title, and signature of the person
certifying the serious illness or medical emergency.
Restriction on Termination of Service
Service cannot be terminated if:
1. The past due billing is less than $50.00 or two (2) months of service, whichever is less;
2. The unpaid billing is for service to another customer;
3. The billing is for charges other than water service.
Service cannot be disconnected on Friday after 2:00pm, on Saturday, Sunday, legal holidays recognized by the state of
Idaho, or after 2:00 pm on any day immediately preceding any legal holiday. Service may be terminated only between the
hours of 8:00 am and 4:00 pm.
The employee sent to the premises to terminate service will identify himself/herself to the customer and state the purpose
of the visit. This employee is authorized to accept payment in full on the account.
if service is terminated for anyone of the conditions listed, Resort Water has employees available for reconnection as
soon as the situation is corrected.
Complaint Procedure
If at any time there is a complaint concerning termination of service, policies and practices, or any other matter regarding
our service, please contact Resort Water in person, by telephone or in writing. The complaint will be investigated
promptly and thoroughly. The customer will be notified orally or in writing of the results of the investigation, and we will
make every effort to resolve the complaint.
If the customer is dissatisfied with the proposed resolution of the complaint, the IPUC may be asked to review the matter.
The service will not be disconnected while the complaint is being investigated by the utility or the IPUC.
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February 1 , 2006
To Our Customers:
This is a summary of the rules for deposit and termination of service for all Resort Water Company customers as
determined by the Idaho Public Utilities Commission (IPUC), These rules cover the rights and responsibilities of the
customer and the utility, An explanation of our rate schedule has also been included,
Questions concerning this information may be directed to:
Resort Water Company
165 Village Lane , Suite A
Sand point, Idaho 83864
(208) 255-3042
IPUC
Consumer Assistance
Post Office Box 83720
Boise, Idaho 83720-0074
(208) 334-0369
800-432-0369
Rate Schedule Information
Most Resort Water Company customers are billed under the following flat rate schedule, However, some customers may
be billed under other specific tariffs, Please call the Resort Water Company if there are any questions about the rate used
for your billing,
General Flat Rate Service
Resort Water Company bills each current customer each month, The bill is a flat rate of $44,80 per Equivalent
Residential Unit (ERU),
Miscellaneous Charges
Resort Water Company believes that the cost of providing special services should be borne by those customers
responsible for incurring the costs, The handling of returned checks, accounts that are disconnected for non-payment and
after hour service are some examples of special services, These miscellaneous charges are as follows:
Returned checks will be assessed a $15.00 handling fee,
Reconnection of service due to termination for non-payment if the service is interrupted for less than 30 days is
$20.00 during normal business hours and $60,00 if after hours,
Reconnection of service due to any reason if the service is interrupted for greater than 30 days can be
calculated based on the tariff charged for four months during normal business hours and can be calculated
based on the tariff charged for four months plus $60,00 if after business hours,
Field collection trip charge is $15,
In most cases, these fees must be paid prior to service being granted or restored,
Deposits/Payment Guarantees
The IPUC service rules allow utilities to ask for deposits or payment guarantees under specific conditions, At this time
Resort Water Company does not require deposits or payment guarantees,
Rules for Termination of Service
Termination with Prior Notice
With proper customer notification, Resort Water Company may deny or terminate water service for one of the following
reasons:1, Nonpayment of a past due billing, payment of a past due billing with any check not honored by the bank, or
insufficient funds on an electronic payment;2, Failure to abide by the terms of a payment arrangement;3, Obtaining service by misrepresentation of identity;
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