20260908Decision 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: SEPTEMBER 8, 2026
SUBJECT: IN THE MATTER OF AVISTA CORPORATION—TARIFF ADVICE—
FRANCHISE FEE—PROPOSED REVISIONS TO SHEET 58—CITY OF
BOVILL; CASE NO. AVU-TAE-26-04.
On August 3, 2026, Avista Corporation d/b/a Avista Utilities ("Company") filed with the
Idaho Public Utilities Commission("Commission")Tariff Advice No. AVU-TAE-26-04 to revise
Schedule 58 (Tax Adjustment Schedule—Idaho) ("Schedule No. 58")to reflect a new one percent
franchise fee imposed on gross revenue from the sale of electricity to customers within the
corporate limits of the City of Bovill("City"). Tariff Advice at 1. A copy of the proposed revision
to Schedule 58 is attached. See Attachment A.
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
Staff reviewed the proposed tariff change,the franchise fee agreement, City Ordinance No.
2026-02, and the franchise fee requirements of Idaho Code § 50-329A. The Company is
requesting an effective date of October 1, 2026, and the increase will result in an annual revenue
of $1,700. Tariff Advice at 1. An end date was not found in City Ordinance No. 2026-02;
therefore, Staff believes the franchise fee agreement will remain in effect unless amended in the
manner set forth by the terms of the ordinance. The proposed franchise fee agreement was
DECISION MEMORANDUM - 1 - SEPTEMBER 8, 2026

accepted by the Company and approved by the City on July 13, 2026. City Ordinance No. 2026-
02 at 2.
RECOMMENDATION
Staff recommends that the Commission accept the Company's proposed revision to
Schedule No. 58 as filed, effective October 1, 2026.
COMMISSION DECISION
Does the Commission wish to accept the Company's proposed revision to Schedule No.
58, as filed, effective October 1, 2026?
Kevin Maxwell
Commission Staff
I:\Utility\UDMEMOS\AVU-TAE-26-04 Decision Memo.docx
DECISION MEMORANDUM - 2 - SEPTEMBER 8, 2026

ATTACHMENT A
Case No. AVU-TAE-26-04
Decision Memo
September 8, 2026

Twenty-sixth €+ft# Revision Sheet 58
Canceling
I.P.U.C. No.28 Twenty-fifth fourth Revision Sheet 58 58
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 Bovill Ord No. 2026-02 October 1.2026 1%franchise.fee
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 Culdesac Ord. No. 26-04 July 1, 2026 1%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
Issued August 3 An'�, 2026 Effective October 1 duly-t, 2026
Issued by Avista Utilities
By Patrick Ehrbar, Director of Regulatory Affairs

i1i1 Revision Sheet 58A
Canceling
I.P.U.C. No.28 Revision Sheet 58A 58A
AVISTA CORPORATION
d/b/a Avista Utilities
SCHEDULE 58A
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
City of Potlatch Ord. No. 432 November 1, 2003 1% franchise fee
City of Priest River Ord. No. 449 as amended by 561 January 1, 2014 1% franchise fee
City of Rathdrum Res. No. 233 August 1, 2011 1% franchise fee
City of Sandpoint Ord. No. 998 July 1, 1997 1% franchise fee
City of Spirit Lake Ord. No. 505 December 1, 2006 1% franchise fee
City of St. Maries Ord No. 598A July 1, 1996 1% franchise fee
City of Wallace Ord. No. 95-07 January 1, 1996 1% franchise fee
City of Worley Ord. No. 239 October 10, 2012 3% franchise fee
'Federal bills excluded
Issued August 3, 2026 Do^orr,hor a one Effective October 1, 2026
Issued by Avista Utilities
BY Kelly NonNood, Vice President, State & Federal Regulation
Patrick Ehrbar, Director of Regulatory Affairs