20260127Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: CURTIS THADEN, COMMISSION STAFF MEMBER
ERIKA K. MELANSON,DEPUTY ATTORNEY GENERAL
DATE: JANUARY 27, 2026
RE: INTERMOUNTAIN GAS COMPANY TARIFF ADVICE NO. INT-TAG-25-
05 REVISION TO RATE SCHEDULE FT (FRANCHISE FEE/TAX
ADJUSTMENT), SHEET NO. 15; CASE NO. INT-TAG-25-05.
On December 18, 2025, Intermountain Gas Company ("Company") submitted Tariff
Advice No. INT-TAG-25-05 to revise Rate Schedule FT (Franchise Fee/Tax Adjustment), Sheet
No. 15,to reflect new franchise fee ordinance numbers in the jurisdiction it serves. The ordinance
numbers are being updated, but the existing franchise fee remains unchanged. A copy of the
proposed revision to Sheet No. 15 is attached. See Attachment A.
Seven (7) franchise fee agreements have expired and have been replaced with new
agreements. The agreements continue to impose the existing franchise fee from the sale of natural
gas within the corporate limits of each respective city, and all the agreements will remain in effect
unless amended in the manner set forth by the terms of the ordinance.
A matrix showing the cities, ordinance numbers; dates of when the franchise fee
agreements were approved by each respective City; the date the agreements were accepted by the
Company;the effective dates and expiration dates; the duration of the agreement and franchise fee
percentage is attached. See Attachment B.
BACKGROUND
Idaho Code § 50-329A allows cities to establish franchise fees assessed upon a public
service provider up to one percent without the consent of the public service provider or the
approval of a majority of voters of the city voting on the question at an election. Franchise fees
DECISION MEMORANDUM - 1 - JANUARY 27, 2026

up to three percent are allowed with the consent of the public service provider or the approval of
a majority of voters of the city voting on the question at an election.
STAFF RECOMMENDATION
Staff reviewed the proposed tariff change, the franchise agreements, and the franchise fee
requirements under Idaho Code § 50-329A. Staff recommends that the Commission accept the
Company's proposed revision to Rate Schedule FT(Franchise Fee/Tax Adjustment), Sheet No. 15
as filed, effective date of February 1, 2026.
COMMISSION DECISION
Does the Commission wish to accept the Company's proposed revision to Rate Schedule
FT (Franchise Fee/Tax Adjustment), Sheet No. 15 as filed, effective date of February 1, 2026?
-TT
Curtis Thaden
Commission Staff
I:\Utility\UDMEMOS\INT-TAG-25-05 Decision Memo.docx
DECISION MEMORANDUM - 2 - JANUARY 27, 2026

I.P.U.C.Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
I waft-Thirteenth Revision Sheet No. 15 (Page 1 of 1)
October 1 7; 2025 November 19.-202-5
Name of Utility intermountain Gas Company Go mission-Se-creta ry
Rate Schedule FT
FRANCHISE FEEITAX ADJUSTMENT
APPLICABILITY:
To all charges for natural gas service rendered within the jurisdiction imposing a fee, tax, or charge
as provided in Section A, paragraph 4 4 of the Company's General Service Provisions.
ADJUSTMENT:
The rates and charges shall be increased by an adjustment equivalent to the amount of the charge
imposed by the jurisdiction. The following cities charge a 3% franchise fee:
CITY ORDINANCE NO. CITY ORDINANCE NO.
Aberdeen 351 Kuna 2023-05
American Falls 628 Lava Hot Springs 1985-3
Ammon 463 Lewisville 2025-2
Arimo 4 Malta 28
Bancroft 210 McCammon 536
Basalt 125 Menan 396
Bellevue 2025-05 Meridian 462
Blackfoot 2140 Middleton 532
Boise 6444 Montpelier 593
Buhl 981 Mountain Home 1064
Burley 1210 Murtaugh 24-02
Caldwell 3036 Nampa 2006
Chubbuck 849 New Plymouth 170
Declo 123 Parker 72
Eagle 715 Parma 579
Emmett 7 002025-05 Paul 2006-1
Filer GW49 Payette 961
Firth 131 Pocatello 2802
Fruitland 358 Rexburg 954
Garden City 849-06 Rigby 2015-576
Georgetown 52116 Ririe 136
Glenns Ferry 37525-615 Rupert 06-507
Gooding 733 St.Anthony 01-04
Grace 2016-1 Shelley 324
Greenleaf 84 Shoshone 574
Hailey 44901355 Soda Springs 654
Hansen 121 Star 66
Heyburn 581 Sugar City 369 2021
Homedale 345 Sun Valley 514
Idaho Falls 3052 Twin Falls 0-2025-019216
Inkom 85-166 Ucon 196
Iona 319-04-25 Weiser 957
Jerome 6"1245 Wendell 493
Ketchum 1263 Wilder 365
Kimberly 409 ATTACHMENT A
Case No. INT-TAG-25-05
Decision Memorandum
January 27, 2026
Issued by; Intermountain Gas Company
By:L 44- 4.chapl Parvinen Title:Director—Regulatory Affairs

I.P.O.C.Gas Tariff
Rate Schedules
Thirteenth Revision Sheet No. 15 (Page 1 of 1)
Name Intermountain Gas Company
of Utility p y
Rate Schedule FT
FRANCHISE FEE/TAX ADJUSTMENT
APPLICABILITY:
To all charges for natural gas service rendered within the jurisdiction imposing a fee. tax, or charge
as provided in Section A, paragraph 4.4 of the Company's General Service Provisions.
ADJUSTMENT:
The rates and charges shall be increased by an adjustment equivalent to the amount of the charge
imposed by the jurisdiction. The following cities charge a 3% franchise fee:
CITY ORDINANCE NO. CITY ORDINANCE NO.
Aberdeen 351 Kuna 2023-05
American Falls 628 Lava Hot Springs 1985-3
Ammon 463 Lewisville 2025-2
Arimo 4 Malta 28
Bancroft 210 McCammon 536
Basalt 125 Menan 396
Bellevue 2025-05 Meridian 462
Blackfoot 2140 Middleton 532
Boise 6444 Montpelier 593
Buhl 981 Mountain Home 1064
Burley 1210 Murtaugh 24-02
Caldwell 3036 Nampa 2006
Chubbuck 849 New Plymouth 170
Declo 123 Parker 72
Eagle 715 Parma 579
Emmett 02025-05 Paul 2006-1
Filer 649 Payette 961
Firth 131 Pocatello 2802
Fruitland 358 Rexburg 954
Garden City 849-06 Rigby 2015-576
Georgetown 116 Ririe 136
Glenns Ferry 25-615 Rupert 06-507
Gooding 733 St.Anthony 01-04
Grace 2016-1 Shelley 324
Greenleaf 84 Shoshone 574
Hailey 1355 Soda Springs 654
Hansen 121 Star 66
Heybum 581 Sugar City 369_2021
Homedale 345 Sun Valley 514
Idaho Falls 3052 Twin Falls 0-2025-019
Inkom 85-166 Ucon 196
Iona 319-04-25 Weiser 957
Jerome 1245 Wendell 493
Ketchum 1263 Wilder 365
Kimberly 409
ATTACHMENT A
Case No. INT-TAG-25-05
Decision Memorandum
January 27, 2026
Issued by: Intermountain Gas Company
By Michael Parvinen Title:Director—Regulatory Affairs

City Ordinance Date Approved Date Accepted Effective Date Expiration Date Duration Franchise
No. by City by Company Fee
Emmett 02025-05 10-15-2025 10-16-2025 10-16-2025 10-15-2045 20 years 3%
Filer 649 11-17-2025 11-18-2025 11-18-2025 11-17-2045 20 years 3%
Georgetown 116 10-29-2025 10-31-2025 10-31-2025 10-30-2045 20 years 3%
Glenn's Ferry 25-615 10-14-2025 10-21-2025 10-21-2025 10-20-2045 20 years 3%
Hailey 1355 12-08-2025 12-09-2025 12-15-2025 12-14-2030 5 years 3%
Jerome 1245 10-07-2025 10-08-2025 10-11-2025 10-10-2045 20 years 3%
Twin Falls Q-2025-019 11-24-2025 11-30-2025 11-30-2025 11-29-2045 20 years 3%
ATTACHMENT B
Case No. INT-TAG-25-05
Decision Memorandum
January 27, 2026