20251219Final Approved Tariffs.pdf

IDAHO PUBLIC UTILITIES COMMISSION
Twelfth Revision Sheet 158 Approved Effective
Canceling December 19,2025 January 1,2026
I.P.U.C. No.27 Eleventh Revision Sheet 158 Commission Secretary
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 158
TAX ADJUSTMENT SCHEDULE - IDAHO
The rate schedule of the Company for natural gas service furnished in Idaho do not include
any portion of municipal occupation, business, excise or use of the streets,taxes or charges. In order
to reimburse the Company for such taxes or charges, amounts equivalent to such taxes or charges
where now imposed, or which may hereafter be imposed, will be billed by the Company to its
customers as set forth below.
APPLICABLE:
To all charges for natural gas service rendered pursuant to this tariff within the jurisdiction
imposing a tax or charge, as provided in Rule 3 of the Rules and Regulations included in this tariff.
TAX ADJUSTMENT:
The rates and charges named in this tariff shall be proportionately increased by an adjustment
equivalent to the amount of the tax or charge imposed by the jurisdiction and effective as listed below:
Idaho Municipality Ordinance Date Ordinance Effective Charge*
Village of Bonners Ferry Ord. No. 209 July 2, 1963 3%franchise fee
City of Coeur d'Alene Ord. No. 2518 July 1, 1993 5%franchise fee
City of Dalton Gardens Ord. No. 168 February 1, 2005 1% Franchise fee
as amended by Ord. No. 171
City of Deary Ord. No. 405 January 1, 2026 1%franchise fee
City of Dover Ord. No. 53 October 1, 2000 1%franchise fee
City of Fernan Lake Village Res. No. 196 Ord. No. 167 March 1, 2024 1%franchise fee
City of Hauser Ord. No. 111 May 1, 1999 1%franchise fee
City of Hayden Ord. No. 392 October 1, 2005 1%franchise fee
City of Hayden Lake Ord. No. 125 January 1, 1995 3%franchise fee
as amended by Ord. No. 131
City of Kellogg Ord. No. 556 October 1, 2012 1%franchise fee
City of Kootenai Ord. No. 112 August 1, 1996 1%franchise fee
City of Lewiston Ord. No. 4256 January 1, 2000 1%franchise fee
City of Moscow Ord. No.2006-06 June, 1 2006 3%franchise fee
City of Mullan Ord. No. 309A May 1, 1997 1%franchise fee
City of Osburn Ord. No. 297 February 1, 2020 1%franchise fee
City of Pinehurst Ord. No. 2022-239 July 1, 2022 1%franchise fee
City of Ponderay Ord. No. 3-17 November 1, 1996 1%franchise fee
City of Post Falls Ord. No. 1015 March 1, 2003 1%franchise fee
City of Rathdrum Ord. No. 377 November 1, 1996 1%franchise fee
City of Sandpoint Ord. No. 1076 March 1, 2003 1%franchise fee
City of Spirit Lake Ord. No. 510 December 1, 2007 1%franchise fee
City of Wallace Ord. No. 95-07 January 1, 1996 1%franchise fee
*Federal bills excluded
Issued November 7, 2025 Effective January 1, 2026
Issued by Avista Utilities
Patrick Ehrbar, Director of Regulatory Affairs