20260219Final Approved Tariffs.pdf

IDAHO PUBLIC UTILITIES COMMISSION
Twenty-fourth Revision Sheet 58 Approved Effective
Canceling February 19, 2026 March 1,2026
I.P.U.C. No.28 Twenty-third Revision Sheet 58 Commiss%n Secretary
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 58
TAX ADJUSTMENT SCHEDULE - IDAHO
The rate schedules of the Company for electric 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 electric service rendered pursuant to tariff 28 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 or Resolution Date Ordinance Effective Charge*
City of Clark Fork Ord. No. 268 May 1, 2017 1%franchise fee
City of Coeur d'Alene Ord. No. 2517 July 1, 1993 5%franchise fee
City of Dalton Gardens Ord. No. 168 February 1, 2005 1%franchise fee
City of Deary Ord. No. 405 January 1, 2026 1%franchise fee
City of Dover Ord. No. 54 October 1, 2000 1%franchise fee
City of Elk River Ord. No. 209 February 5, 2018 1%franchise fee
City of Fernan Lake Village Res No. 195 Ord. No. 166 March 1, 2024 1%franchise fee
City of Grangeville Ord. No. 972 January 1, 2024 1%franchise fee
City or Hayden Ord. 391 October 1, 2005 1%franchise fee
City of Hayden Lake Ord. No. 148 June 1, 1998 1%franchise fee
City of Kamiah Ord. No. 97-2 January 1, 1997 1%franchise fee
City of Kendrick Ord. No. 739 January 1, 2013 1%franchise fee
City of Kellogg Ord. No. 557 as amended by 644 March 1, 2026 3%franchise fee
City of Kooskia Ord. No. 172 March 1, 2013 1%franchise fee
City of Kootenai Ord. No. 113 August 1, 1996 1%franchise fee
City of Lapwai Ord. No. 300 January 1, 2001 1%franchise fee
City of Lewiston Ord. No. 4256 January 1, 2000 1%franchise fee
City of Moscow Ord. No.2005-34 April 1, 2006 3%franchise fee
City of Mullan Ord. No. 310A May 1, 1997 1%franchise fee
City of Oldtown Ord. No. 2010-2 June 1, 2010 1%franchise fee
City of Orofino Ord. No. 707 January 11, 2002 3%franchise fee
City of Osburn Ord. No. 234 June 1, 2001 1%franchise fee
City of Pierce Res. No. 136 May 1, 1999 1%franchise fee
City of Pinehurst Ord. No. 2022-239 July 1, 2022 1%franchise fee
City of Ponderay Ord. No. 3-16 November 1, 1996 1%franchise fee
City of Post Falls Res. No. 2002-17 June 1, 2002 1%franchise fee
Issued January 28, 2026 Effective March 1, 2026
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs
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