HomeMy WebLinkAbout20260616Decision Memo.pdf DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: KEVIN MAXWELL, COMMISSION STAFF
KELSEA E. ROSS, DEPUTY ATTORNEY GENERAL
DATE: JUNE 16, 2026
RE: IDAHO POWER COMPANY TARIFF ADVICE NO. IPC-TAE-26-03
REVISION TO IPUC NO. 30, TARIFF NO. 101, SCHEDULE 95
(ADJUSTMENT FOR MUNICIPAL FRANCHISE FEES),FIRST REVISED
SHEET 95-2; CASE NO. IPC-TAE-26-03.
On May 22, 2026, Idaho Power Company ("Company") submitted to the Idaho Public
Utilities Commission ("Commission") Tariff Advice No. IPC-TAE-26-03 to revise Schedule 95-
2 (Tax Adjustment Schedule—Idaho) ("Schedule No. 95") to reflect a new one percent franchise
fee imposed on gross revenue from the sale of electricity to customers within corporate limits of
the City of Kuna ("City"). Tariff Advice at 1. A copy of the proposed revision to Schedule 95 is
attached as Attachment A.
BACKGROUND
Idaho Code § 50-329A allows cities to establish franchise fees assessed upon a public
service provider up to one percent without consent of the public service provider or the approval
of a majority of voters on the question at an election. Franchise fees 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. Id.
STAFF ANALYSIS
The Company is requesting an effective date of June 29, 2026. Tariff Advice at 1. The
new agreement will remain in effect for ten (10) years from the effective date,unless amended in
the manner set forth in the City of Kuna Ordinance No. 2025-31. Ordinance No. 2025-31 at 1.
DECISION MEMORANDUM - 1 - JUNE 16, 2026
The proposed franchise fee agreement was approved by the City on October 22,2025,and accepted
by the Company on October 27, 2025. Id. 5-6.
STAFF RECOMMENDATION
Staff reviewed the proposed tariff change, the franchise fee agreement, and the franchise
fee requirements under Idaho Code § 50-329A. Staff recommends that the Commission accept
the Company's proposed revision to Schedule No. 95 as filed, effective June 29, 2026.
COMMISSION DECISION
Does the Commission wish to accept the Company's proposed revision to Schedule No.
95, as filed, effective June 29, 2026?
Kevin Maxwell
Commission Staff
I:\Utility\UDMEMOS\IPC-TAE-26-03 Decision Memo.docx
DECISION MEMORANDUM - 2 - JUNE 16, 2026
ATTACHMENT A
Case No. IPC-TAE-26-03
Decision Memo
June 16, 2026
Idaho Power Company First Revised Sheet No. 95-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 Original Sheet No. 95-2
SCHEDULE 95
ADJUSTMENT FOR MUNICIPAL
FRANCHISE FEES
(Continued)
CHARGE (Continued)
Effective Date
Municipality Ordinance No. Of Charge Charge
City of Fairfield 291 August 29, 2013 1%
City of Filer 574 September 30, 2009 2%
City of Fruitland 393 March 21, 2001 1%
City of Garden City 850-06 September 27, 2006 3%
City of Glenns Ferry 452 March 24, 1999 1%
City of Gooding 689 December 2, 2014 1%
City of Grand View 2009-1 January 21, 2000 1%
City of Greenleaf 136 October 22, 1999 1%
City of Hagerman 1090 May 27, 2021 1%
City of Hailey 1278 August 29, 2019 3%
City of Hazelton 258-2019 April 16, 2019 1%
City of Hollister 04-03-19 June 28, 2019 1%
City of Idaho City 363 September 25, 1996 1%
City of Inkom 21-263 July 26, 1996 1%
City of Jerome 1137 April 1, 2015 1%
City of Ketchum 1246 May 18, 2012 3%
City of Kimberly 622 May 1, 2015 1%
City of Kuna 2025-31 June 29, 2026 1%
City of Leadore 2018-1 October 2, 2018 1%
City of McCall 862 April 29, 2009 3%
City of Melba 212 February 28, 2007 1%
City of Meridian 800 December 22, 1998 1%
City of Middleton 287 October 22. 1999 1%
City of Mountain Home 1251 October 24, 1996 1%
City of Nampa 3980 October 1, 2012 1.5%
City of New Meadows 306-06 May 30, 2007 3%
City of New Plymouth 331 January 31, 2011 1.5%
City of Notus 259 August 28, 2007 1%
City of Oakley 02-10-22 March 30, 2012 1%
City of Payette 1476 September 29, 2020 1%
City of Pocatello 2956 November 2, 2015 1%
City of Richfield 262 March 27, 1996 3%
City of Rockland 30 April 16, 2019 1%
City of Shoshone 514 June 27, 2008 1%
City of Star 196 August 20, 2009 1%
City of Sun Valley 519 January 26, 2018 1%
City of Twin Falls 2927 March 31, 2008 3%
City of Wendell 529-2016 September 29, 2016 1%
City of Wilder 486 May 27, 2004 1%
IDAHO Issued by IDAHO POWER COMPANY
Issued - May 22, 2026 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - June 29, 2026 1221 West Idaho Street, Boise, Idaho
Advice No. 26-03
Idaho Power Company OFig+Ral-First Revised Sheet No. 95-2
Cancels
I.P.U.C. No. 30, Tariff No. 101 TwentV Fo rtb Rev�s Original Sheet No. 95-2
SCHEDULE 95
ADJUSTMENT FOR MUNICIPAL
FRANCHISE FEES
(Continued)
CHARGE (Continued)
Effective Date
Municipality Ordinance No. Of Charge Charge
City of Fairfield 291 August 29, 2013 1%
City of Filer 574 September 30, 2009 2%
City of Fruitland 393 March 21, 2001 1%
City of Garden City 850-06 September 27, 2006 3%
City of Glenns Ferry 452 March 24, 1999 1%
City of Gooding 689 December 2, 2014 1%
City of Grand View 2009-1 January 21, 2000 1%
City of Greenleaf 136 October 22, 1999 1%
City of Hagerman 1090 May 27, 2021 1%
City of Hailey 1278 August 29, 2019 3%
City of Hazelton 258-2019 April 16, 2019 1%
City of Hollister 04-03-19 June 28, 2019 1%
City of Idaho City 363 September 25, 1996 1%
City of Inkom 21-263 July 26, 1996 1%
City of Jerome 1137 April 1, 2015 1%
City of Ketchum 1246 May 18, 2012 3%
City of Kimberly 622 May 1, 2015 1%
City of Kuna 2025-31 June 29, 2026 10%
City of Leadore 2018-1 October 2, 2018 1%
City of McCall 862 April 29, 2009 3%
City of Melba 212 February 28, 2007 1%
City of Meridian 800 December 22, 1998 1%
City of Middleton 287 October 22. 1999 1%
City of Mountain Home 1251 October 24, 1996 1%
City of Nampa 3980 October 1, 2012 1.5%
City of New Meadows 306-06 May 30, 2007 3%
City of New Plymouth 331 January 31, 2011 1.5%
City of Notus 259 August 28, 2007 1%
City of Oakley 02-10-22 March 30, 2012 1%
City of Payette 1476 September 29, 2020 1%
City of Pocatello 2956 November 2, 2015 1%
City of Richfield 262 March 27, 1996 3%
City of Rockland 30 April 16, 2019 1%
City of Shoshone 514 June 27, 2008 1%
City of Star 196 August 20, 2009 1%
City of Sun Valley 519 January 26, 2018 1%
City of Twin Falls 2927 March 31, 2008 3%
City of Wendell 529-2016 September 29, 2016 1%
City of Wilder 486 May 27, 2004 1%
IDAHO Issued by IDAHO POWER COMPANY
Issued peF QFder No. 36067 May 22, 2026 Timothy E. Tatum, Vice President, Regulatory Affairs
Effective - January 1, June 29, 2026 1221 West Idaho Street, Boise, Idaho
Advice No 26-03