HomeMy WebLinkAbout1760-W Notice Income Tax Component of Contribution Tax Factor UpdateCALIFORNIA PUBLIC UTILITIES COMMISSION
DIVISION OF WATER AND AUDITS
Advice Letter Cover Sheet
Utility Name: GOLDEN STATE WATER COMPANY Date Mailed to Service List: 11130!18
District: ALL REGIONS
CPUC Utility #: 133 W
Advice Letter #: 1760-W
Tier 01 02 03 0 Compliance
Authorization Water Industry Rule 7.3.1 (3)
Description: Rule No. 15, Rule No. 16, Form No. 17- to reflect
federal tax law changes pursuant to the federal
Tax Cuts and Jobs Act
Protest Deadline (20th Day): 12/2 mis
Review Deadline (30th Day): NIA
Requested Effective Date: 111/2018
Rate Impact: $0
0%
The protest or response deadline for this advice letter is 20 days from the date that this advice letter was mailed to the service
list. Please see the "Response or Protest" section in the advice letter for more information.
Utility Contact: Ronald Moore
Phone: (909) 394-3600 x 682
Email: rkmooreQsswater.com
DWA Contact: Tariff Unit
Phone: (415) 703-1133
Email: Water. Division a cr)uc.ca.aov
DATE
STAFF
owma-Zilff�it7
Signature:
Date:
DWA USE ONLY
[ ] WITHDRAWN
Comments:
Utility Contact: Nguyen Quan
Phone: (909) 394-3600 x 664
Email: Nguyen.quan@gswater.com
COMMENTS
[ ] REJECTED
Golden State
IAI a t e r C (,) n) 1) a n y
Noveniber 30, 2018
Advice I -otter No. 1760-W (U 133 W)
Golden State Water CompanN, (GSWC) herebv transmits once original and three confornied
copies of the following tariff sheets applicable to its water operations:
CPUC Sheet No
Revised No. 8228-W
Original No. 8229-W
1
Original No. 8230 -VV
Revised No. 8231-W
Revised No. 8232-W
Title of Sheet
Rule No. *15
Main Fxtensions
Page 14
Rule No. 15
Main Extensions
Page 15
Rule No. 15
Main Extensions
Page 16
Rule No. 16
Set -vice Connections,
Meters,and Customer's
1"acilitics
Paget
RLde No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 2
Canceling
CPUC Sheet No.
Revised No. 7496-W
Revised No. 7833-W
Revised No. 7834-W
Advice Letter 1760-W -2- November 30, 2018
Revised No. 8233-W
Revised No. 8234-W
Revised No. 8235-W
Revised No. 8236-W
Revised No. 8237-W
Revised No. 8238-W
Revised No. 8239-W
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 3
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 4
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 5
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 6
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 7
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 8
Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 9
Revised No. 7835-W
Revised No. 7836-W
Revised No. 7837-W
Revised No. 7838-W
Revised No. 7839-W
Revised No. 7840-W
Revised No. 7841-W
Advice Letter 1760-W -3- November 30, 2018
Revised No. 8240-W Rule No. 16 Revised No. 7842-W
Service Connections,
Meters, and Customer's
Facilities
Page 10
Original No. 8241-W Rule No. 16
Service Connections,
Meters, and Customer's
Facilities
Page 11
Revised No. 8242-W Form No. 17 Revised No. 4497-W
Income Tax Component of
Contribution Agreement
Page 1
Revised No. 8243-W Form No. 17 Revised No. 4498-W
Income Tax Component of
Contribution Agreement
Page 2
Revised No. 8244-W Table of Contents Revised No. 8208-W
Page 4 of 4
Revised No. 8245-W Table of Contents Revised No. 8227-W
Page 1 of 4
Subject: Income Tax Component of Contribittion Tax Factor U.Pdate
I ra ft9 "GIA
GSWC is filing this advice letter in order to reflect and implement the impact of the federal Tax
Cuts and jobs Act ("TCJA"), which was signed into law on December 22, 2017, on the collection
of the Income Tax Component of Contribution ("ITCC"), and the corresponding ITCC factors, as
set forth in GSWCs Rule No. 15 (Main Extensions, Section E), in its Rule No. 16 (Service
Connections, Meters, and Customer's Facilities), where cross-referenced to Rule No. 15 in this
regard, and in its Form No. 17 ("Income Tax Component of Contribution Agreement").
BACKGROUND
Public Law 115-97 (known as TCJA) was signed into law on December 22, 2017 and made
numerous changes to the Internal Revenue Code ("IRC"), one of which was the repeal of
Advice Letter 1760-W -4- November 30, 2018
subsections (b), (c) and (d) of IRC Sec. 118 (pursuant to Act Sec. 13312 and effective as of the
enactment date) and another of which was a reduction of the federal corporate income tax rate
from a graduated rate up to a maximum of 35 percent to a flat rate of 21 percent (pursuant to Act
Sec. 13001 and effective for taxable years beginning after December 31, 2017).
The changes to TRC Sec. 118 result in all Contributions in Aid of Construction ("CIAC") and
Advances in Aid of Construction ("AIAC") ("Contributions") being taxable for federal purposes,
including those received for governmental agency projects that are for the benefit of the public in
general. Consequently, the ITCC factors applicable for Contributions must be updated in
GSWC's Rule No. 15, Rule No. 16, and Form No. 17, including to reflect ITCC factors calculated
using the aforementioned updated federal income tax rate.
The state of California has not conformed its law to reflect the TCJA changes to IRC Sec. 118;
consequently, determination of the applicable ITCC factors must be made considering both the
new TCJA version of Sec. 118 for federal purposes and the pre-TCJA version which will continue
to apply for California purposes. This results in two ITCC factors, one to be applied where a
Contribution is subject to both federal and California taxation, and another to be applied where a
Contribution is subject solely to federal taxation. The new ITCC factors proposed in this advice
letter (see Attachment A) have an effective date of January 1, 2018 and were calculated by using
Method 5, as set forth in D. 87-09-026.
The calculations of the two ITCC factors utilize the following rates:
a. California Corporation Franchise Tax ("CCFT"): flat rate of 8.84%. The CCFT rate
remains the same.
b. Federal Corporate Income Tax Rate: 21%. The federal corporate income tax rate
reflects a change to a flat rate of 21 percent. Because this rate is flat, as has always
been the case with respect to the CCFT rate, the requirement (as per D.96-10-037
Finding of Fact ["FOF"] 3) to refund to a contributor the difference of the amount
collected over the amount that should have been collected when the utility's
incremental tax rate used to determine the ITCC is greater than its incremental tax
rate as determined on a taxable year basis (without consideration of a tax credit or
tax loss carryforwards), as affirmed in Resolution W-4263 with respect to service
laterals (also known as single connections), is now unnecessary. Further, the
requirements in ordering paragraph 2 and 3 of D.96-10-037 are also rendered
moot/obsolete. GSWC's main extension contract language, its equivalent of the
California Public Utilities Commission's ("Commission") Connection Fee Data
Form, and its Form No. 17 reflect deletions corresponding with the inapplicability
to track differences in incremental tax rates. Nonetheless, providing contributors
with a final accounting of all costs, including the ITCC, and in a broader context
than just for service laterals (as was required by Resolution W-4263) is appropriate
and, therefore, language reflecting such a requirement, consistent with the intent of
the first portion of the quoted verbiage in ordering paragraph 2 of Resolution W-
4263, is incorporated in the revisions to GSWC's Rule 15. Because the Utility is on
Advice Letter 1760-W -5- November 30, 2018
an accrual basis and cash is fungible, such disclosures to applicants/contributors of
the ITCC portion will be made on a liability rather than paid basis, with the
understanding that all tax liabilities are ultimately paid to the taxing authorities,
and consistent with disclosing costs rather than costs paid.
c. Discount Rate: 12% and d. Pretax rate of return: 17%. The Utility's application of a
12 percent discount rate and a 17 percent pretax rate of return are pursuant to the
requirements of ordering paragraph 3a of D.87-09-026.
e. Federal depreciation method: MACRS Water utility property 25 -year straight-line
with a half-year convention.
f. California depreciation method: 50 -year double -declining -balance switching to
straight-line with a half-year convention.
GSWC's computations utilizing the above factors and depreciation rates are consistent with
those set forth in the appendices to D.87-09-026 in order to arrive at the amount of ITCC to
collect. The objective of the appendices to D.87-09-026 was to prove out the economics of the
various methods examined in I.86-11-019, which is not an objective of GSWC's Attachment A,
and which serves solely to provide the computations supporting the ITCC factors reflected in its
revised Rule No. 15 and Rule No. 16. (Consequently, GSWC's computations do not extend to an
exhaustive display of all of the variables at work in applying Method 5 through its GRC rate
designs.) The appendices to D.87-06-026 did not include California taxes in developing an ITCC,
whereas GSWC's calculation template reflects California taxes, including at a zero -percent tax
rate in the version where pre-TCJA IRC Sec. 118 continues to treat certain Contributions as
nontaxable for state purposes. The equivalent of GSWC's figures of $281.2191 (single
connection) and $203.8667 (non -single -connections) (in Excel cells P68 and N70) is the $273
figure on Page 1 of Appendix E at the bottom of column "(i)" (rounded to $272 in the journal
entries on Page 5 of the Appendix) for CIAC and $273 on Page 6 at the bottom of column "(i)"
(rounded to $272 in the journal entries on Page 10 of the Appendix) for AIAC. Consistent with
Appendix E reflecting the same ITCC for CIRC and AIAC, GSWC has reflected the same ITCC
factor for CIRC and AIAC in its revised Rule No. 15 and Rule No. 16. This is also in conformity
with D.87-09-026 at the sixth sentence of FOF 4 ("For refundable advances [applicable to the
GSWC advances at issue], the contributor pays the same gross -up as for the contributions;..."
[emphases added]).
TARIFF SHEET NOTATIONS
The changes with respect to the ITCC made in Rule No. 15, Rule No. 16 and Form No. 17,
which are denoted with the Commission's standardized symbols, are consistent with the
content of the Background section in this advice letter. Additionally, GSWC made clarifying
edits in other sections of its Rule No. 16 not related to the ITCC, which have also been denoted
with Commission's standardized symbols. The clarifying edits are self-explanatory and
therefore do not require further explanation within this advice letter.
Advice Letter 1760-W -6- November 30, 2018
SUPPORTING WORKPAPERS
Supporting workpapers showing the calculations of the ITCC factors, pursuant to Method
5, are provided to Commission staff (as Attachment A) as supporting workpapers to this
advice letter.
TIER DESIGNATION
This advice letter is submitted with a Tier 1 designation and shall be effective on January 1,
2018.
RESPONSE OR PROTEST
Anyone may submit a response or protest for this Advice Letter (AL). When submitting a
response or protest, please include the utility name and advice letter number in the subject
line.
A response supports the filing and may contain information that proves useful to the
Commission in evaluating the advice letter. A protest objects to the AL in whole or in part and
must set forth the specific grounds on which it is based. These grounds are:
1. The utility did not properly serve or give notice of the AL;
2. The relief requested in the AL would violate statute or Commission order, or is not
authorized by statute or Commission order on which the utility relies;
3. The analysis, calculations, or data in the AL contain material error or omissions;
4. The relief requested in the AL is pending before the Commission in a formal
proceeding; or
5. The relief requested in the AL requires consideration in a formal hearing, or is
otherwise inappropriate for the AL process; or
6. The relief requested in the AL is unjust, unreasonable, or discriminatory, provided
that such a protest may not be made where it would require re -litigating a prior order
of the Commission.
A protest may not rely on policy objections to an AL where the relief requested in the AL
follows rules or directions established by statute or Commission order applicable to the utility.
A protest shall provide citations or proofs where available to allow staff to properly consider
the protest.
DWA must receive a response or protest via email (or postal mail) within 20 days of the date
the AL is filed. When submitting a response or protest, please include the utility name and
advice letter number in the subject line.
The addresses for submitting a response or protest are:
Advice Letter 1760-W -7- November 30, 2018
Email Address: Mailing Address:
I'Va te I% D i 11i S i 0 !Vi"C L) LI C.C41-2,0%' CA Public Utilities Commission
Water Division
505 Van Ness Avenue
San Francisco, CA 94102
On the same day the I-CSP011SC Or Protest is SLIbl-Ilitted to DWA, the respondent or protestant
shall scud a copy of the protest to Goldeii State Water Company at:
Email Address: Mailing Address:
rd_'- ulatorvaf Golden State Water Company
Ronald Moore
0'0 East Foothill Blvd.
San Dimas, CA 91773
Cities and COL111tiCS that need Board of Supervisors or Board of Commissioners approval to
protest should inform IOWA, withiii the -20 -day protest period., so that a late filed protest call
be erltcrtairled.'FIIL,! illforinillIg dOCUITIVIlt should ilICIUde an estimate of the date the proposed
Protest might be voted on.
0
Replies
The utility shall reply to each protest and may reply to any response. Any reply JIILI'St be
received by DWA within five business days after the end of the protest period, and shall be
served on the same day orl each person who filed the protest or response to the AL.
Cities and counties that need Board Of SLIpervisors or Board of Commissioners approval to
protest should inform the Water Division, within the 20 -day protest period, so that late filed
protest can be entertained. The informing document should include an estimate of the date the
proposed protest might be voted can,
The actions requested in this advice letter are not now the subject of any formal filings xvith the
Califorrila PUblic Utilities Commission, including a formal complaint, nor action in ani, court of
law,
Sincere"
born ald i\400re
RC�I,Ll Affairs DepartrIlelit
Goldell State Water Cornparly
c: jinif')oothe,CI'UC-VVitei-Di\-isiolI
Richard Smith, CPUC- Cal PA
Pat Ma, CPUC- Cal PA
Attachment A
CIAC GROSS -UP COMPUTATION INCLUDING CALIFORNIA TAXES (NONSINGLE-CONNECTIONS)
FOR 2018 AND BEYOND
FEDERAL MACRS DEPRECIATION AND STATE 200% DECLINING43ALANCE DEPRECIATION (WATER)
(A)
(e)
(C)
(D)
(E)
(K)
TAX
(M)
(N)
(0)
PMT/(B M
REFLECTING
CALIFORNIA
DISCOUNTED
CIAC
TAX
DEPRECIATION
CALIFORNIA
YEAR OF $1.000
BASIS
RATES
RATES
1
210
1,000
2.000%
0.000%
2
0
RATE
3.920%
DISCOUNT
3
TAX
MACRS
3.763%
TAX
4
UNRECOVERED
OF
3.613%
FACTOR
5
BENEFIT
RATES
3.485%
BENEFIT
6
TAX PMT,
RETURN
3.329%
0.12
7
0.0000
2.000%
3.198%
4.2000
8
207.9000
17.000%
3.068%
0.8929
9
0.0000
4.000%
2.945%
0.4000
10
201.6000
17.000%
2.828%
0.7972
11
0.0000
4.000%
2.715%
8.4000
12
193.2000
17.000%
2.06%
0.7118
13
0.0000
4.000%
2.502%
8.4000
14
184.8000
17.000%
2.402%
0.8355
15
0.0000
4.00D%
2.306%
8.4000
16
178.4000
17.000%
2.214%
0.5874
17
0.0000
4.000%
2.125%
SADW
18
168.0000
17.000%
2.040%
0.5066
19
0.0000
4.000%
1.958%
8.4000
20
159.6000
17.000%
1.880%
OAS23
21
0.0000
4.00D%
1.805%
8.4000
22
151.2000
17.000%
1.733%
0.4039
23
0.0000
4.000%
1.663%
8.4000
24
142.8000
17.000%
1.597%
0.3606
25
0.000
4.00%
1.533%
8.400
26
134.400
17.00%
1.472%
0.3220
27
0.000
4.000%
1.442%
8.4000
28
120.000
17.00%
1.442%
02875
29
0.000
4.000%
1.442%
8ADO
30
117.600
17.00%
1.42%
02567
31
0.0000
4.000%
1.442%
8AO0
32
1092000
17.000%
1.442%
0.2292
33
0.00
4.00%
1.442%
8.400
34
10.8000
17.00%
1.42%
0,200
35
0.00
4.00%
1.42%
8.4000
36
92.400
17.00%
1.42%
0.1827
37
0.000
4.000%
1.442%
8.400
38
84.000
17.00%
1.442%
0.1631
39
0.00
4.00%
1.42%
8.400
40
75.600
17.00%
1.41%
0.1456
41
0.0000
4.000%
1.441%
8.4000
42
67.200
17.00%
1.41%
0.130
43
0.000
4.000%
1.441%
8.400
44
58.800
17.00%
1.41%
0.1161
45
0.000
4.00%
1.441%
8.400
46
50.400
17.00%
1.441%
0.1037
47
0.000
4.00%
1.441%
8.400
48
42.000
17.000%
1.441%
0.0926
49
0.0000
4.000%
1.441%
8.400
50
33.600
17.000%
1.441%
0.0826
51
0.00
4.000%
0.721%
8.400
52
25.200
17.000%
42840
0.0738
0.3161
0.080
4.000%
100.000%
8.400
210
(F)
(G)
M)
(1)
(J)
(K)
(L)
(M)
(N)
(0)
DISCOUNTED
REVENUE
REVENUE
STATE
MODIFIED
FEDERAL
FEDERAL
REMAINING
WTD. AVG.
RATE
REQUIREMENT
DISCOUNT
REQUIREMENT
TAX
MACRS
TAX
TAX
CIAC
UNRECOVERED
OF
ON REMAINING
FACTOR
ON REMAINING
BENEFIT
RATES
RATE
BENEFIT
PAYABLE
TAX PMT,
RETURN
INVESTMENT
0.12
INVESTMENT
0.0000
2.000%
21.00%
4.2000
205.8000
207.9000
17.000%
35.3430
0.8929
31.5563
0.0000
4.000%
0.4000
197.4000
201.6000
17.000%
34.2720
0.7972
27.3214
0.0000
4.000%
8.4000
189.0000
193.2000
17.000%
32.8440
0.7118
23.3777
0.0000
4.000%
8.4000
180.6000
184.8000
17.000%
31.4160
0.8355
19.9654
0.0000
4.00D%
8.4000
172.2000
178.4000
17.000%
29.9880
0.5874
17.0160
0.0000
4.000%
SADW
163.600
168.0000
17.000%
28.5600
0.5066
14.4694
0.0000
4.000%
8.4000
155.4000
159.6000
17.000%
27.1320
OAS23
12.2731
0.0000
4.00D%
8.4000
147.0000
151.2000
17.000%
25.7040
0.4039
10.3814
0.0000
4.000%
8.4000
138.800
142.8000
17.000%
242760
0.3606
8.7542
0.000
4.00%
8.400
130.2000
134.400
17.00%
22.8480
0.3220
7.3564
0.000
4.000%
8.4000
121.6000
120.000
17.00%
21.420
02875
6.1577
0.000
4.000%
8ADO
113.400
117.600
17.00%
19.9920
02567
5.1314
0.0000
4.000%
8AO0
105.000
1092000
17.000%
18.5640
0.2292
4254
0.00
4.00%
8.400
98.600
10.8000
17.00%
17.130
0,200
3.504
0.00
4.00%
8.4000
88.2000
92.400
17.00%
15.7080
0.1827
2.5698
0.000
4.000%
8.400
70.6000
84.000
17.00%
14.280
0.1631
2.3294
0.00
4.00%
8.400
71.400
75.600
17.00%
12.8520
0.1456
1.8718
0.0000
4.000%
8.4000
63.000
67.200
17.00%
11.4240
0.130
1.4856
0.000
4.000%
8.400
54.600
58.800
17.00%
9.9980
0.1161
1.1606
0.000
4.00%
8.400
46.200
50.400
17.00%
8.5880
0.1037
0.8882
0.000
4.00%
8.400
37.800
42.000
17.000%
7.1400
0.0926
0.6809
0.0000
4.000%
8.400
29.400
33.600
17.000%
5.7120
0.0826
0.4721
0.00
4.000%
8.400
21.000
25.200
17.000%
42840
0.0738
0.3161
0.080
4.000%
8.400
12.600
16.8000
17.00%
2.850
0.0659
0.1082
0.000
4.00%
8.400
4.2000
8.400
17.000%
1.4280
0.0588
0.0840
0.00
2.00%
4.200
(0.000)
2.100 -
17.000%
0.3570
0.0525
0.0187
0.000
0.000
(0.000)
(4,0000)
17.00%
0.000
0.0469
0.00
0.000
0.000
(0.000)
(0.0000)
17.00%
0.000
0.0419
0.00
0.600
0.000
(0.000)
(0.000)
17.000%
0.000
0.0374
0.000
O.oDO
0.000
(0.000)
(0.0000)
17.00%
0.00
0.0334
0.0800
Mom
0.000
(0.000)
(0.0000)
17.000%
0.0 o
0.0298
0.000
0.01)w
0.000
(0.000)
(0.0000)
17.00%
0.000
0.0266
0.006
0.000
0.000
(0.0004)
(0.0000)
17.000%
0.0000
0.0238
0.0000
0.000
0.0000
(0.0006)
(0.0000)
17.00%
0.0Oo
0.0212
0.0000
O.DoO
0.0000
(0.0000)
(0.00)
17.00%
0.000
0.0189
0.00
0.000
0.000
(0.000)
(0.0000)
17000%
0.000
0.0189
0,000
0.000
0.000
(6.000)
(0.000)
17.00%
0.00
0.0151
0.00
0.00
0.000
(0.000)
(0.00)
17.00%
0.000
0.0135
0.000
0.000
0.0000
ADM
(0.00)
17.000%
0.000
0.0120
0.000
0.000
0.000
(0.0000)
(0.00)
17.000%
0.000
0.0107
0.000
0.0000
0.000
(0.000)
(0.0000)
17.000%
0.000
0.088
0.000
0.000
0.0000
(0.000)
(0.00)
17.000%
0.0ow
0.068
0.0000
0.000
0.0000
(0.000)
(0.000)
17.000%
0.000
0.0076
0.0000
0.0000
0.000
(O.ODO)
(0.0000)
17.000%
0.0000
0.O068
0.000
0.0DOD
0.000
(0.OD00)
(0.0000)
17.000%
0.00
0.001
0.000
0.00
0.000
(0.000)
(0.000)
17.000%
0.00
0.054
0.000
0.0000
0.0000
(0.000)
(0.0000)
17.000%
0.0000
0.0049
0.000
0.0000
0.000
(0.000)
(0.0000)
17.000%
0.0000
0.0043
0.000
0.0000
0.0000
(0.00)
(0.0000)
17.000%
0.000D
0.0039
0.0000
OA DO
0.000
(0.00)
Mow%
17.000%
0.00
0.0035
0.000
0.0000
0.0000
(0.000)
(0.0000)
17.000%
0.0000
0.0031
&DO0
0.000
(0.000)
(0.000)
17.000%
0.000
0.0028
0.006
0.0000
100.000%
2/0.0000
464.1000
203.6887
203.8667
11000
20.3900%
210.000
20.000%
hSHAREMegulatm A8ahUTCC Oom-*pus%
ITCC rate CNC template Wator Fed SL 25 MACRS (ao Oooas) -CA 2008 50 CNC noo-s#igto•eonnac8ons.au
we. - NonSngMConaection
CIRC GROSS -UP COMPUTATION INCLUDING CALIFORNIA TAXES ISINOLE CONNECTIONS)
FOR 2018 AND BEYOND
FEDERAL MACRE DEPRECIATION AND STATE 200% DECLINING -BALANCE DEPRECIATION (WATER)
(A)
(8)
(C)
(0)
(E)
(K)
TAX
(M)
(N)
(0)
PMTI(BEN)
REFLECTING
CALIFORNIA
DISCOUNTED
CIRC
TAX
DEPRECIATION
CALIFORNIA
YEAR OF $1.000
BASIS
RATES
RATES
1
298.4
1.000
2.000%
6.840%
2
-18.564
RATE
3.920%
DISCOUNT
3
TAX
MACRS
3.763%
TAX
4
UNRECOVERED
OF
3.613%
FACTOR
5
BENEFIT
RATES
3.468%
BENEFIT
6
TAX PMT.
RETURN
3.329%
0.12
7
1.7680
2.000%
3.196%
4.2000
8
295.4160
17.000%
3.068%
0.8929
9
3.4653
4.000%
2.948%
8.0267
10
277.4030
17.000%
2.828%
0.7972
11
3.3265
4.000%
2.715%
7.6723
12
258.8746
17.000%
2.606%
0.7118
13
3.1939
4.000%
2.502%
7.7014
14
245.9276
17.000%
2.402%
0.6355
15
3.0857
4.000%
2.306%
7.7293
18
235.0824
17.000%
2.214%
0.5674
17
2.9428
4.000%
2.125%
7.7562
18
224.3354
17.000%
2.040%
0.5088
19
2.8253
4.000%
1.958%
7.7820
20
213.6823
17.000%
1.880%
0.4523
21
2.7121
4.000%
1.805%
7.8mT
22
203.1192
17.000%
1.733%
0.4039
23
2.6043
4.000%
1.883%
7.8305
24
182.6424
17.000%
1.597%
0.3605
25
2.5000
4.00D%
1.533%
7.8531
26
1621485
17.00046
1.472%
0.3229
27
2.4001
4.000%
1,442%
7.8750
28
171.9345
17.000%
1.442%
0.2875
29
2.3037
4.000%
1.442%
7.8950
30
161.6971
17.000%
1.442%
0.2567
31
2.2118
4.000%
1.442%
7.9162
32
151.5332
17.000%
1.442%
0.2292
33
2.1234
4.000%
1.442%
7.9355
34
141.4398
17.000%
1.442%
0.2046
35
2.0365
4.000%
1.442%
7.9541
36
131.4141
17.000%
1.442%
0.1827
37
1.9572
4.000%
1.442%
7.9719
38
121.4533
17.000%
1.442%
0.1831
39
1.8755
4.000%
1.442%
7.9890
40
111.5550
17.000%
1.441%
0.1456
41
1.8034
4.000%
1.441%
8.0055
42
101.7168
17.000%
1.441%
0.130D
43
1.7309
4.000%
1.441%
8.0213
44
91.9383
17.000%
1.441%
0.1161
45
1.6619
4.000%
1.441%
8.0365
46
822110
17.00096
1.441%
0.1037
47
1.5958
4.00D%
1.441%
8.0510
48
72.5385
17.000%
1.441%
0.0926
49
1.5320
4.000%
IA41%
8.0649
50
62.9167
17.000%
1.441%
04826
51
1.4701
4.000%
0.721%
8.0783
52
53.3441
17.000%
9.0685
0.0738
0.8691
1.4117
4.000%
100.000%
8.0913
270.836
IF)
(G)
(N)
(1)
(1)
(K)
(L)
(M)
(N)
(0)
DISCOUNTED
REVENUE
REVENUE
STATE
MODIFIED
FEDERAL
FEDERAL
REMAINING
INTO. AVG.
RATE
REQUIREMENT
DISCOUNT
REQUIREMENT
TAX
MACRS
TAX
TAX
CU1C
UNRECOVERED
OF
ON REMAINING
FACTOR
ON REMAINING
BENEFIT
RATES
RATE
BENEFIT
PAYABLE
TAX PMT.
RETURN
INVESTMENT
0.12
INVESTMENT
1.7680
2.000%
21.00%
4.2000
292.4320
295.4160
17.000%
50.2207
0.8929
44.8399
3.4653
4.000%
8.0267
262.3740
277.4030
17.000%
47.1585
0.7972
37.5945
3.3265
4.000%
7.6723
251.3752
258.8746
17.000%
43.6667
0.7118
31.0825
3.1939
4.000%
7.7014
240.4799
245.9276
17.000%
41.8077
0.6355
26.5895
3.0857
4.000%
7.7293
229.5849
235.0824
17.000%
39.9840
0.5674
22.6766
2.9428
4.000%
7.7562
218.9859
224.3354
17.000%
38.1370
0.5088
19.3214
2.8253
4.000%
7.7820
208.3786
213.6823
17.000%
36.3280
0.4523
16.4320
2.7121
4.000%
7.8mT
197.8598
203.1192
17.000%
34.5303
0.4039
13.9482
2.6043
4.000%
7.8305
187.4250
182.6424
17.000%
32.7492
0.3605
11.8097
2.5000
4.00D%
7.8531
177.0720
1621485
17.00046
30.9622
0.3229
9.9754
2.4001
4.000%
7.8750
166.7969
171.9345
17.000%
29.2289
0.2875
8.4025
2.3037
4.000%
7.8950
158.5972
161.6971
17.000%
27.4885
0.2567
7.05%
2.2118
4.000%
7.9162
146.4693
151.5332
17.000%
25.7607
0.2292
5.9037
2.1234
4.000%
7.9355
136.4104
141.4398
17.000%
24.0448
0.2046
4.9200
2.0365
4.000%
7.9541
12SA178
131.4141
17.000%
22.3404
0.1827
4.0815
1.9572
4.000%
7.9719
116.4887
121.4533
17.000%
20.6471
0.1831
3.3680
1.8755
4.000%
7.9890
106,6212
111.5550
17.000%
18.9643
0.1456
2.7620
1.8034
4.000%
8.0055
95.8124
101.7168
17.000%
17.2919
0.130D
2.2456
1.7309
4.000%
8.0213
87.0602
91.9383
17.000%
15.6292
0.1161
"147
1.6619
4.000%
8.0365
77.3616
822110
17.00096
13.9759
0.1037
1.488
1.5958
4.00D%
8.0510
67.7151
72.5385
17.000%
12.3315
0.0926
1.1414
1.5320
4.000%
8.0649
58.1183
62.9167
17.000%
10.6958
04826
0.8839
1.4701
4.000%
8.0783
48.5699
53.3441
17.000%
9.0685
0.0738
0.8691
1.4117
4.000%
8.0913
39.0668
43.8184
17.000%
7.4481
0.0559
0.4908
1.3552
4.00D%
8.1035
29.6082
34.3375
17.000%
5.8374
0.0588
0.3434
1.3012
2,OOD%
3.9154
24.3915
28.9998
17.000%
4.5900
0.0525
0,2411
1.2747
(02733)
23.3901
23.8908
17.000%
4.0614
0.0460
0.1905
1.2747
(0.2677)
22.3831
22.8888
17.000%
3.8907
0.0419
0.1629
1.2747
(0.2677)
21.3760
21.6795
17.000%
3.7195
0.0374
0.1390
1.2747
(0.2677)
20.3690
20.8725
17.000%
3.5483
0.0334
0.1184
1.2747
(0.2677)
19.3620
19.8655
17.000%
3.3771
0.0298
0.1005
1.2747
(0.2677)
18.3549
18.8585
17.000%
3.2059
0.6288
0.0853
1.2747
(0.2677)
17.3479
17.8514
17.000%
3.0347
0.0238
0.0721
12747
(0.2677)
16.3409
16.8444
17.000%
2.8635
OA212
0.0007
1.2747
(0.2877)
15.3339
15.8374
17.000%
2.8924
0.0189
0.0510
1.2747
(0.2877)
14.3288
14.8303
i7A00%
2.5212
0.0169
0.0426
1.2747
(02877)
13.3196
13.8233
17.000%
2.3500
0,0151
0.0355
1.2747
(0.2677)
12.3128
12.8163
17.000%
2.1786
0.0135
0.0294
1,2747
(0.2677)
11.3057
11.8093
17.000%
2.0076
0.0120
0.0242
1.2738
(0.2877)
10,2896
IOA027
17.000%
1.8365
0.0107
0.0107
1.2738
(0.2875)
9.2933
9.7964
17.000%
1.6654
0.0096
0.0160
12738
(0.2675)
8.2869
8.7901
17.000%
1.4943
0.0086
0.0128
1.2738
(0.2575)
7.2806
7.7837
17.000%
1.3232
0.0076
0.0101
1.2738
(02575)
82742
6.7774
17.000%
1.1522
0.0068
0.0079
1.2738
(0.2675)
5.2679
5.7711
17.000%
0.9811
0.0081
0.0060
1.2738
(0.2675)
4.2615
4.7647
17.000%
0.8100
0.0054
0.0044
1.2738
(0.2875)
3.2552
3.7504
17.000%
0.6389
0.0040
0.0031
1.2738
(0.2875)
2.2489
2.7520
17.00%
0.4678
0.0043
0.0020
12738
(0.2675)
1.2425
1.7457
17.000%
02968
0.0039
0.0012
1.2738
(02675)
0.2362
0.7393
17.000%
0.1257
0.0035
0.0004
0.6374
(02875)
(0.1337)
0.0512
17.000%
0.0087
0.0031
0.0000
(6,1338)
0.0001
(0.0668)
17.000%
(0.0114)
0.0026
0.0000
88.4000
100.000%
191.4359
711.1286
2812191
281.2191
11000
20.1200%
279.8359
28.00M
I.1StMED4Re9ub4ory ABeitUTCC DowneMst
RCC rate CWC tem gsto Water fed SL 25 MACRS (ne bonus)- CA 20006 50 CIAC skWo-ww*dkw s.tasx
Water . Skwe Commoon
Attachment B
APPENDIX E
Page 1
KETHDD 5t CONTRIBUTIONS IN AID OF CONSTRUCTION-
____________________-__-____
Con-----tion-I000
---___-----___________.____-----_______________--------.___________---------___-______----____._------- ____---__--
(a) (b) {t) {di (e) {fl (g) (h) {i) 01 {k)
Year Tax Payment HAERS HACRS Remaining Mtd. Ave. Pre-tax Rev: Req. an Discount Discounted Apply After -Tax
(by utility) Per Year Accum Depr CIAC Tax Unrecovered Rate of Ntd. Ave. Factor Rev. Req. on After -Tax Rev. Req. on
Payment Tax Payment Return Unretovered 0.1144 Ntd. Ave. Rate Utd. Ave.
Tax Payment Unrecovered Unrecovered
Tax Piyeent Tax Payment
----------------------------------------------------------- ._.--------------------------------------------- ----------____-_-___--_-------____-_____--___---__-__--_-___.
I - 340 13 13 327 334 0,1614 54 0.8973 48 0.6600 32
2 25 37 303 315 0.1614 51 0.8052 41 0.6600 27
3 23 60 280 291 0.1614 47 0.7226 34 0.6600 22
4 21 s1 259 270 0.1614 43 0.6484 28 0.6600 19
5 19 100 240 249 O.i614 40 0.5818 23 0.6600 15
6 18 Its 222 231 0.1614 37 0.5221 19 0.6600 I3
7 17 135 205 213 0.1614 34 0.4685 16 0.6600 11
9 16 151 189 197 0.1614 32 0.4204 13 0.6600 9
9 16 167 173 l81 0.1614 29 0.3773 11 0.6600 7
10 16 182 158 166 0.1614 27 0.3385 9 0.6600 6
11 16 198 142 150 0.1614 24 0.3038 7 0.6600 5
12 16 214 126 134 0.1614 22 0.2726 6 0.6600 4
13 16 230 110 Its 0,1614 19 0.2446 5 0.6600 3
14 16 245 95 102 0.1614 it 0.2195 4 0.6600 2
15 16 261 79 87 0.1614 14 0.1970 3 0.6600 2
16 16 277 63 71 0.1614 ii 0.1767 2 0.6600 1
17 16 293 47 55 0.1614 9 0.1586 1 0.6600 1
18 16 308 32 39 0.1614 6 0.1423 1 0.6600 l
19 16 324 16 24 0,1614 4 0.1277 0 0.6600 0
20 16 340 0 8 0.1614 1 0.1146 0 0.6600 0
__________ ---_--------_--
273 18O
APPENDIX E
Page S
Accounting for Method 5
Journal Entries for Contributions (no refunds)
Year -1---- ------------ ----------------��-�--- �04 + �.?
_'_�'Z^ ------------------
1. Cash 1,272
Deferred Taxes - CIAC 340
CIAC 1,000
Deferred Revenue too
Taxes Payable 432
To record receipt of contribution and to set up tax accounts
related to CIAC and gross -up,
($1000 f 341 plus $272 # 34% a 4432)
2, Taxes Payable 13
Deferred Taxes - CIAC 13
To record tax benefits of MACRO depreciation.
3. Deferred Revenue 32
Miscellaneous Revenue 32
To amortize deferred revenue to misc, revenue over the tax life of the CIAC plant.
This offsets the revenue requirements impact.
4. Plant 11000
Cash 1,000
To record the plant financed by CIAC) this is offset by the CIAC account.
............... ......... ...__.-
273 t80
APPENDIX
E
Page 6
M�
00
LT
04THOD 5t ADVANCES IN AID
DF CONSIRUCTiOM
+
Refunds payable
over 40 years; gross of tail
~
---------------------------------
-------------------------------------------------------------------
---------------------------------
--------------------------------
O
Advance+
1000
ta)
eb1
tcl
td)
le)
M
(g)
1h)
til
U)
1k)
Year
Tax Payment
MACRO
MACRS
Remaining
Mid. Ave,
Pre-tax
Rev. Req. on
Discount
Discounted
Apply
After -Tax
(by utility)
Per Year Accus
Depr
C1AC Tax
Unrecovered
Rate of
' Wtd. Ave.
Factor
Rev. Req. on
After -Tax
Rev. Req. on
Payment
Tax Payment
Return
Unrecovered
0.1144
Wtd.' Ave.
Rate
Vtd. Ave.
lax Payment
Unrecovered
Unrecovered
Tax Payment
Tax Payment
-------------- ----
._._.._.. .
1
.....................
340
.............................................
13
13
327
.................................--
$34
0.1614
54
--------------------------------------
0.8973
48
0.6600
32
2
25
37
303
315
0,1614
51
0.8052
41
0.6600
27
3
23
60
280
291
0.1614
47
0.7226
34
0.6600
22
4
21
81
259
210
0.1614
43
0.6484
26
0.6600
19
5
19
100
240
249
0.1614
40
0.5919
23
0.6600
15
6
18
fie
222
231
0.1614
37
0,5221
19
0.6600
13
7
17
135
205
213
0.1614
34
0.4685
16
0.6600
It
8
16
151
189
197
0.1614
32
0.4204
13
0.6600
9
9
16
167
173
tel
0.1614
29
0.3773
11
0,6600
7
10
16
182
158
166
0.1614
27
0.3385
9
0.6600
6
11
16
198
142
150
0.1614
24
0.3039
7
0.6600
5
12
16
214
126
134
0.1614
22
0,2726
6
0.6600
4
13
16
230
110
lie
0,1614
19
0.2446
5
0,6600
3
14
16
245
95
102
0.1614
17
0.2195
4
0.6600
2
15
16
261
79
87
0.1614
14
0.1970
3
0,.6600
2
16
16
277
63
71
0.1614
It
0.1767
2
0.6600
1
17
16
293
47
55
0,1614
9
0.1586
1
0.6600
1
IS
16
308
32
39
0,1614
6
0,1423
1
0,6600
t
19
16
324
16
24
0.1614
4
0,1277
0
0.6600
0
20
16
340
0
8
0.1614
1
0.1146
0
0.6600
0
............... ......... ...__.-
273 t80
APPENDIX E
Page 10
To record the annual refund paysent.
b, Taxes Payable 7
Deferred Chargest Tax Bross -up, AIC 7
To retord the tax benefits of the refund paysent.
u
Accounting for Method 5
Journal Entries for Advances in Aid of Construction MIM (refunds payable over 40 years)
Year i�7m.
t rirwww....
.... w....w................w......r........................
...A
1. Cash 11272
Deferred Taxes - AIC 340
Deferred Chargest Tax gross -up, AIC 272
Advance in Aid of Construction
11000
AIC Tax Bross -up
272
Deferred Revenue
160
Taxes Payable
432
To record receipt of Advance and to set up tax accounts
related to AIC and the associated tax gross -up.
0-14
2. Taxes Payable 13
x
Deferred Taxes . AIC
13
t�
To record tax benefits of MACRE depreciation,
3. Deferred Revenue 32
Miscellaneous Revenue
32
To asortite deferred revenue to mist, revenue over
the tax life of the AIC plant.
This offsets the revenue requirements iopact.
tit
4. Plant 11000
Cash
1,400
To record the plant financed by AICI this is offset by the AIC account.
5, Advances in Aid of Construction 25
AIC Tax Bross -up 7
Cash
32
To record the annual refund paysent.
b, Taxes Payable 7
Deferred Chargest Tax Bross -up, AIC 7
To retord the tax benefits of the refund paysent.
u
GOLDEN STATE WATER COMPANY (U 133 Wj Revised Cal. P.U.C. Sheet No. 8228-W
630 E. FOOTHILL BLVD. - P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7496-W
Page 14
Rule No. 15
MAIN EXTENSIONS
E. Income Tax Component of Contribution Provision
1. General: Pursuant to Decision 87-09-026, as modified by Decisions 87-12-028, 88-07-020, (T)
91-04-068 and 96-10-037 and Resolution W-4263, all Contributions in Aid of Construction
and Advances for Construction (collectively referred to as "Contributions") made to the Utility
pursuant to its tariffs shall include a cost component to cover the Utility's estimated federal
and California ("State") income tax liabilities resulting from such Contributions.
2. Definitions
(T)
a. Contributions: Contributions shall include, but are not limited to, cash, services, facilities, labor, (T)
property, and income taxes thereon as provided to the Utility by a person or agency. The value
of all Contributions shall be based on the Utility's estimates. Contributions shall consist of two
components as follows:
(1) Income Tax Component of Contribution ("ITCC"), and
(2) The balance of the Contribution ("Balance of Contribution") (T)
b. Government Agency: For purposes of administering this Rule, a Government Agency shall be a (T)
federal, state, county, or local government agency.
c. Public Benefit: Where, in the opinion of the Utility, a benefit to the public as a whole is clearly shown
by the Government Agency making the Contribution for a project.
d. Cost Estimates: Cost estimates for utility -installed extensions, advances from developers, refunds,
and job -specific estimates for competitive bidders shall include a tax component.
e. Connection for Multiple Customers: A connection where the connection or service line serves, or is
designed to serve, more than one customer (e.g., where an apartment or office building is treated as
one customer).
f. Connection for Fire Protection Services: A connection where the purpose is solely for public or private
fire protection services.
3. Determination of ITCC
(T)
a. The ITCC shall be calculated by multiplying the Balance of the Contribution received after December (T)
31, 2017 by a tax factor ("ITCC factor") as follows: (T)
(To be inserted by utility)
Advice Letter No. 1760-W
Issued By
JU SPROWLS
(To be inserted by P.U.C.)
Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W)
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling
Original Cal. P.U.C. Sheet No. 8229-W
Cal. P.U.C. Sheet No.
Page 15
Rule No. 15
MAIN EXTENSIONS
E. Income Tax ComoOnent of Contribution Provision (cont'd)
(N)
Contributions subject to federal taxation but not California 0.20(20%)
taxation (all Contributions for federal purposes, including
Government Agency contributions for a Public Benefit,
Connections for Multiple Customers, and Connections for Fire
Protection Services) (Determination that a customer
connection fee [also known as a service lateral fee] is a
Connection for Multiple Customers or a Connection for Fire
Protection Services is reserved for the Utility to make.)
Contributions subject to both federal and California taxation 0.28(28%)
(customer connection fees that are not Connections for
Multiple Customers or Connections for Fire Protection
Services)
Contributions received prior to January 1, 2018 are subject to the applicable tax factors as previously
approved by the California Public Utilities Commission. (N)
a. The ITCC factors included herein are established using Method 5 as set forth in and pursuant (T)
to the Commission's Decision No. 87-09-026. Should the Internal Revenue Service ("IRS") deem (T)
Method 5 to be in violation of the tax normalization rules, any penalties, interest or taxes incurred
by the Company shall be recovered through general rates or surcharges.
c. An ITCC tax factor shall be adjusted for changes that would cause it to increase or decrease by
five percentage points or more.
4. Changes in Tax Liability: In the event that the state of California enacts legislation to conform state
law to federal law in treating Contributions as taxable income to the Utility, the Utility may increase
the amount it collects from the Contributor to include its estimate of the tax resulting therefrom. In the
event that any such legislation is applied on a retroactive basis, the Utility may collect such tax for the
retroactive period through general rates or surcharges. (T)
The Utility shall inform Applicant of the final cost of the installation of all services and the resulting ITCC (T)
thereon.
5. The Utility may accept a contractual promise to pay the California component of the ITCC, including (T)
interest thereon, using an Agreement form filed with and approved by the Commission from a I
Government Agency required to make a Contribution pursuant to the tariffs where the Government
Agency's project: (T)
(To be inserted by utility)
Issued By
Advice Letter No. 1760-W R.J. SPROWLS
Decision No. President
(To be inserted by P.U.C.)
Date Filed
Effective
Resolution No.
m
GOLDEN STATE WATER COMPANY (U 133 W)
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling
Rule No. 15
MAIN EXTENSIONS
E. Income Tax Component of Contribution Provision (cont'd)
a. Provides a Public Benefit as defined above, or
Original Cal. P.U.C. Sheet No. 8230-W
Cal. P.U.C. Sheet No.
b. Results from condemnation of Utility facilities, or the threat or imminence thereof,
which is supported by evidence provided by the Government Agency which is acceptable
to the Utility.
Page 16
(T)
In consideration of the Utility not requiring payment by Government Agency of the California component
of the iTCC which is, or may be, attributable to the Project, the Utility is exempt from any and all claims,
costs, liabilities and expenses relating to any federal and California income tax liabilities, including but not
limited to, the full amount of any income tax, penalty, and interest, which the Utility pays or is required to
pay to the IRS or California Franchise Tax Board ("FTB"), and attorneys' fees, litigation costs or fees,
associated therewith, arising from any payment for the Project received by the Utility from Government
Agency. Government Agency shall also pay, upon demand by the Utility, the amount of any expense
incurred by the Utility in collecting any sum due the Utility hereunder, including attorneys' fees, litigation
costs or fees, and interest, at the highest rate permitted by law, on any monies advanced or expended by
the Utility.
If the FTB makes a determination that the payment for the Project (or a payment of that type) is taxable,
Government Agency shall forthwith pay the Utility the applicable taxes and other costs determined as set
forth in the preceding paragraph, upon demand by the Utility.
6. Interest Rate: When interest is payable under this part of the Preliminary Statements by the
Contributor to the Utility or by the Utility to the Contributor, the Interest Rate to be applied each month to
the balance due (including all prior interest) shall be 1/12 of the most recent month's interest rate on
Commercial Paper (prime, three months), published in the Federal Reserve Statistical Release, G.13.
Should publication of the interest on Commercial Paper (prime, three months) be discontinued, interest
will so accrue at the rate of 1/12 of the most recent month's interest rate on Commercial Paper, which
most closely approximates the rate that was discontinued and which is published in the Federal Reserve
Statistical Release, G.13, or its successor publication.
7. The Utility shall inform the Applicant of the final cost of the installation of all facilities and the resulting
tax liability thereon. (T)
(To be inserted by utility)
Advice Letter No. 1760-W
Decision No.
Issued By
R.J. SPRDWLS
President
(To be inserted by P.U.C.)
Date Filed
Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8231-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7833-W
Page 1 of 11
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
A. General
1. Utility's Responsibility
a. (1) In urban areas with dedicated front streets, rear service roads, or
public utility easements, the Utility will furnish and install the service (T)
pipe, curb stop, meter and meter box at its own expense for the purpose
of connecting its distribution system to the customer's piping, except
for temporary services and as otherwise provided in Rule No. 15,
Main Extensions. The service connection, curb stop, meter and meter
box will be installed at a convenient place between the property line and
the curb, or inside the customer's property line where necessary.
Please refer to Section B of this Rule No. 16 for any current charges for (N)
service connections. (N)
(2) In areas which do not have dedicated front streets, rear service roads,
or public utility easements the utility will furnish and install the service
pipe, curb stop, meter and meter box as above provided but at a
convenient point on or near the customer's property except for service
beyond the service area.
b. The service connection will determine the point of delivery of water service to
the customer.
2. Customer's Responsibility
a. Condition Precedent to Receiving Service
The customer as a condition precedent to receiving service shall:
(1) Furnish and lay the necessary piping to make the connection from
the service connection to the place of consumption and shall keep
such piping in good repair in accordance with such reasonable
requirements of the utility as may be incorporated in its rules herein.
(2) Provide a main valve on the piping between the service connection and
the point of customer use.
(3) Where service is rendered at or near the service area boundary for use
beyond the service area, install, operate and maintain the facilities
necessary to provide service.
(L)
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8232-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7834-W
Page 2 of 11
Rule No. 16
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
(Continued)
2. Customer's Responsibility
(4) Applicants requesting a new service connection, a new water meter or an (L)
increase in the size of their existing service connection and/or existing water
meter resulting in increased demand within the Santa Maria Customer
Service Area, as defined on the Service Area Maps, must provide a source
of supplemental water to offset the increased demand, pursuant to the
Court adopted Stipulation in Santa Maria Valley Water Conservation
District v. City of Santa Maria, et al. (and related actions), Lead Case
No. CV770214, Superior Court of the State of California, County of
Santa Clara, in January 2008 and Commission Decision No. 13-05-11.
b. The customer's piping shall extend to that point on the curb line or property
line of easiest access to the utility from its existing distribution system or
requiring the least extension of the existing distribution main. The utility shall
be consulted before installation thereof and its approval of location secured.
3. Ownership and Absence of Rental Obligation Where Facilities Are on Premises of Customer.
a. The service pipe, curb stop, meter, and meter box furnished by or on behalf
of the utility and located wholly or partially upon a customer's premise
are the property of the utility.
b. No rent or other charge will be paid by the utility where the utility -owned
service facilities are located on a customer's premises.
4. Access to Premises of Customer
a. The utility shall at all reasonable hours have access to meters, service connections
and other property owned by it which may be located on customer's premises for
purposes of installation, maintenance, operation or removal of the property at the
time service is to be terminated. The customers system should be open for
inspection at all reasonable times to authorized representatives of the utility.
b. Any inspection work or recommendations made by the utility or its agents in
connection with plumbing or appliances or any use of water on customers
premises, either as a result or a complaint or otherwise, will be made without charge.
5. Responsibility for Loss or Damages
a. The utility will not be responsible for any loss or damage caused by any negligence
or wrongful act of a customer or of a customer's authorized representatives in
installing, maintaining, operating or using any or all appliances, facilities or equipment
for which service is supplied.
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (11.11133 W) Revised Cal. P.U.C. Sheet No. 8233-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7835-W
Page 3 of 11
F;Mkl
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
(Continued)
5. Responsibility for Loss or Damages (continued)
b. The customer will be held responsible for damage to utility's meters and
other property resulting from the use or operation of appliances and facilities
on customer's premises, including but not limited to damage caused by
steam, hot water, or chemicals.
B. Services
1. Charges for Service Connections
Except as provided in subparagraphs (a), (b), (c) or (d) below, the utility shall make
no charge to the customer for making a service connection except in case of
connections for private fire protection service, connections for temporary
service, changes made at the request and for the convenience of the customer,
where additional connections are requested because of divisions of land ownership
when the land before division was receiving service, and as otherwise
provided in the utility's main extension rules.
a. Individual Customer Connection Fee. A Class A utility district or subsidiary (T)
serving 2,000 or fewer connections, may accept connection fees from individual
customers as Contributions (as defined in Rule 15, Section E) calculated pursuant
to the Commission's Connection Fee Data Form (or equivalent) contained in the
Utility's tariffs (including a collection of an Income Tax Component of Contribution
["ITCC"] [also known as a "tax gross -up"] pursuant to Rule 15). (T)
b. In lieu of paying a connection fee, an applicant for a service connection may (T)
retain a licensed contractor, qualified in the judgment of the utility, to
install the service connection. Cost to the Utility of inspection and supervision (T)
of the installation, including an ITCC pursuant to Rule 15, shall be paid by the (T)
applicant. The applicant shall provide the utility with a statement of actual
construction cost in reasonable detail. The amount shall be treated as a
Contribution to the Utility. The installation shall be in accordance with plans (T)
and specifications of the Utility. (T)
C. Individual Customer Facilities Fee. A Class A utility district or subsidiary (T)
serving 2,000 or fewer connections, may accept from individual customers
amounts in contribution as a facilities fee calculated pursuant to tariffs approved
by the Commission (including a collection of an ITCC pursuant to Rule 16). (T)
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8234-W
630 E. FOOTHILL BLVD. - P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7836-W
Rule No. 16
SERVICE CONNECTIONS, METERS. AND CUSTOMER'S FACILITIES
B. Services
1. Charges for Service Connections (continued)
d. Connection Fees. This fee is applicable to all new service in the following
districts:
District Facilities Fee
Bay Point $2,050 per residential lot
Clearlake $2,500 per residential lot
These fees, and corresponding ITCC, are for a 5/8 x 3/4"
meter.
The districts and applicable
fees and ITCC by
meter size
are shown below:
28%
Charge
CONNECTION FEES
$3,200
$1,050
$4,800
ITCC @
Total
I
$16,000
Bay Point
28%
Charge
Clearlake
5/8" x 3/4"
$2,050
$574
$2,624
$2,500
3/4"
$3,075
$861
$3,936
$3,750
V
$5,125
$1,435
$6,560
$6,250
11/2"
$10,250
$2,870
$13,120
$12,500
2"
$16,400
$4,592
$20,992
$20,000
3"
$30,750
$8,610
$39,360
$37,500
4"
$51,250
$14,350
$65,600
$62,500
6"
$102,500
$28,700
$131,200
$125,000
8"
$164.000
$45,920
$209,920
$200,000
10"
$235,750
$66,010
$301,760
$287,500
Fire Sprinkler V to 5/8"
$2,132
$597
$2,729
$2,550
Fire Sprinkler V to 3/4"
$3.106
$870
$3,976
$3,750
Fire Sprinkler 1 1/2" to 3/4"
$3.506
$982
$4.488
$3,975
Fire Sprinkler 2 " to 3/4"
$3,659
$1,025
$4,684
$4,050
Fire Sprinkler 1 1/2 " to 1"
$5,535
$1,550
$7,085
$6,438
Fire Sprinkler 2" to 1"
$5,689
$1,593
$7,282
$6,563
Fire Sprinkler 3" to 5/8"
$4,241
$1,187
$5,428
$5,021
Fire Sprinkler 3" to 3/4"
$5,251
$1,470
$6,721
$6,254
Fire Sprinkler 3" to 1"
$7,284
$2,040
$9,324
$8,734
Fire Sprinkler 3" to 1 112"
$12,195
$3,415
$15,610
$14,738
Fire Sprinkler 3" to 2"
$18,252
$5,111
$23,363
$22,131
Fire Sprinkler 4" to 518"
$4,896
$1,371
$6,267
$5,775
Fire Sprinkler 4" to 3/4"
$5,907
$1,654
$7,561
$7,008
Fire Sprinkler 4" to 1"
$7,940
$2,223
$10,163
$9,489
(Continued)
(To be inserted by utility) Issued By
Advice Letter No. 1760-W
R.J. SPROWLS
Page 4 of 11
$10,500
$17,500
$35,000
$56,000
$80,500
(T)
(T) (1)
TCC @
Total
28%
Charge
$700
$3,200
$1,050
$4,800
$1,750
$8,000
$3,500
$16,000
$5,600
$25,600
$48,000
$80,000
$160,000
$256,000
$368,000
$714
$3,264
$1,050
$4,800
$1.113
$5,088
$1,134
$5,184
$1,803
$8,241
$1,838
$8,401
$1,406
$6,427
$1,751
$8,005
$2,446
$11,180
$4,127
$18,865
$6,197
$28,328
$1,617
$7,392
$1,962
$8,970
$2,657
$12,146
(1)
(D)
(To be inserted by P.U.C.)
Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8235-W
630 E. FOOTHILL BLVD. - P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.G. Sheet No. 7837-W
Page 5 of 11
Rule No. 16
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
jContinued)
B. Services (Continued)
1. Charges for Service Connections (Continued)
d. Connection fees
CONNECTION FEES
ITCC @
Total
ITCC @
Total
Bay Point
28%
Charge
Clearlake
28%
Charge
Fire Sprinkler 4" to 1 1/2"
$12,850
$3,598
$16,448
$15,492
$4,338
$19,830
Fire Sprinkler 4" to 2"
$18,908
$5,294
$24,202
$22,885
$6,408
$29,293
Fire Sprinkler 4" to 3"
$31,405
$8,793
$40,198
$38,254
$10,711
$48,865
Fire Sprinkler 6" to 518"
$6,444
$1,804
$8,248
$7,556
$2,116
$9,672
Fire Sprinkler 6" to 314"
$7,455
$2,087
$9,542
$8,790
$2,461
$11,251
Fire Sprinkler 6" to 1"
$9,488
$2,657
$12,145
$11,270
$3,156
$14,426
Fire Sprinkler 6" to 1 1/2"
$14,398
$4,031
$18,429
$17,273
$4,836
$22,109
Fire Sprinkler 6" to 2"
$20,456
$5,728
$26,184
$24,667
$6,907
$31,574
Fire Sprinkler 6" to 3"
$32,953
$9,227
$42,180
$40,035
$11,210
$51,245
Fire Sprinkler 6" to 4"
$52,798
$14,783
$67,581
$64,281
$17,999
$82,280
Fire Sprinkler 8" to 5/8"
$7,287
$2,040
$9,327
$8,590 I
$2,405
$10,995
Fire Sprinkler 8" to 3/4"
$8,298
$2,323
$10,621
$9,760 I
$2,733
$12,493
Fire Sprinkler 8" to 1"
$10,331
$2,893
$13,224
$12,241 (
$3,427
$15,668
Fire Sprinkler 8" to 1 112"
$15,241
$4,267
$19,508
$18,243 I,
$5,108
$23,351
Fire Sprinkler 8" to 2"
$21,299
$5,964
$27,263
$25,637 (
$7,178
$32,815
Fire Sprinkler 8" to 3"
$33,797
$9,463
$43,260
$41,006 I
$11,482
$52,488
Fire Sprinkler 8" to 4"
$53,641
$15,019
$68,660
$65,252 I
$18,271
$83,523
Fire Sprinkler 8" to 6"
$103,343
$28,936
$132,279
$125,970 I
$35,272
$161,242
Fire Sprinkler 10" to 5/8"
$11,162
$3,125
$14,287
$12,985
$3,636
$16,621
Fire Sprinkler 10" to 3/4"
$12,172
$3,408
$15,580
$14,218 I
$3,981
$18.199
I Fire Sprinkler 10" to 1"
$14,206
$3,978
$18,184
$16,699 I
$4,676
$21,375
Fire Sprinkler 10" to 1 1/2"
$19,116
$5,352
$24,468
$22,702 I
$6,357
$29,059
Fire Sprinkler 10" to 2"
$25,173
$7,048
$32,221
$30,095
$8,427
$38,522
Fire Sprinkler 10" to 3"
$37,672
$10,548
$48,220
$45,465
$12,730
$58,195
Fire Sprinkler 10" to 4"
$57,516
$16,104
$73,620
$69,710
$19,519
$89,229
Fire Sprinkler 10" to 6"
$107,218
$30,021
$137,239
$130,429
$36,520
$166,949
Fire Sprinkler 10" to 8"
$167,874
$47,005
$214,879
$205,096 I
$57,427
$262,523
Sprinkler rates are for customers that require a larger meter due to fire code requirements.
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W
R.J. SPROWLS
Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8236-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7838-W
Page 6 of 11
Rule No. 16
SERVICE CONNECTIONS. METERS, AND CUSTOMER'S FACILITIES
(Continued)
B. Services (Continued)
1. Charges for Service Connections (Continued)
d. Connection fees (Continued)
These connection fees, and corresponding ITCC, are applicable in the Apple Valley (T)
and Morongo Valley Customer Service Areas to all applicants requesting new service
line and meter connection to the existing distribution system, not including the
restoration of Services which were previously disconnected.
Over 4" (Determined on the same basis, but subject to available capacity.)
Service connection fees are to be considered as Contribution -in -Aid -Of -Construction
and will be applied as a reduction to rate base to offset cost of capital expenditures
for facilities necessitated by the addition of new customers to the existing system.
(To be inserted by utility)
Advice Letter No. 1760-W
Decision No.
(Continued)
Issued By (To be inserted by P.U.C.)
R.J. SPROWLS Date Filed
President Effective
Resolution No.
Specified
Maximum Flow
Rate
Ratio to a
Capital
Meter
Flow 5/8 x 3/4"
Facilities
ITCC
Total
Size
gpm Meter
Charge
028%
Charge
518 x 314"
20 1.0
$ 995
$ 279
$ 1,274 (1)
314"
30 1.5
$ 1,492
$ 418
$ 1,910
11.
50 2.5
$ 2,487
$ 696
$ 3,183
1-1/2"
100 5.0
$ 4,974
$ 1,393
$ 6,198
2"
160 8.0
$ 7,958
$ 2,228
$ 10,186
3"
320 16.0
$15,917
$ 4,457
$ 20,374
4"
500 25.0
$24,870
$ 6,964
$ 31,834 (1)
Over 4" (Determined on the same basis, but subject to available capacity.)
Service connection fees are to be considered as Contribution -in -Aid -Of -Construction
and will be applied as a reduction to rate base to offset cost of capital expenditures
for facilities necessitated by the addition of new customers to the existing system.
(To be inserted by utility)
Advice Letter No. 1760-W
Decision No.
(Continued)
Issued By (To be inserted by P.U.C.)
R.J. SPROWLS Date Filed
President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8237-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7839-W
Page 7 of 11
Rule No. 16
SERVICE CONNECTIONS. METERS, AND CUSTOMER'S FACILITIES
(Continued)
B. Services (continued)
2. Size of Service Pipe
a. The minimum size of service pipe installed by the utility will not be less than
3/4 -inch nominal size.
b. The utility may require the customer to provide such data as may be necessary
for the utility properly to size a service larger than 3/4 -inch nominal size
consistent with pressure requirements.
3. Installation
Only duly authorized employees or agents of the utility (or contractors, upon
approval of the utility) will be permitted to install a service pipe from the utility's
main to the location of the service connection. The connection from the meter to
the customers piping will be made by the utility; provided, however, that if the
customer's piping requires repair or replacement, the connection may, at the
option of the utility, be made by the customer or his agent.
C. Cross -Connections
1. Protective Regulation
No physical connection between the potable water supply system of the public utility
and that of any other water supply or source of actual or potential contamination
will be permitted except in compliance with the regulations of the State Water
Resources Control Board (SWRCB) contained in Title 17, Sections 7583-7605 of the
California Code of Regulations under "Regulations Relating to Cross -Connections."
2. Backflow Preventers Required
The utility will evaluate the degree of potential health hazard to the public water supply
which may be created as a result of conditions existing on a user's premises. As a
minimum, the evaluation will consider: the existence of cross -connections, the nature
of materials handled on the property, the probability of a backflow occurring, the
degree of piping system complexity and the potential for piping system modification.
The utility may implement a Cross Connection Control Fee to administer the Cross -
Connection Control Program as indicated on Schedule No. CCCF.
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W RJ. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8238-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7840-W
Page 8 of 11
11M Z rem
SERVICE CONNECTIONS. METERS, AND CUSTOMER'S FACILITIES
(Continued)
C. Cross -Connections (continued)
2. Backflow Preventers Required (continued)
The utility will require the installation of approved backflow preventers of required
type under any of the following conditions:
a. Where a fresh water supply which has not been approved by the SWRCB
Division of Drinking Water is already available from a well, spring,
reservoir or other source. (if the customer agrees to abandon this
other supply and agrees to remove all pumps and piping necessary
for the utilization of this supply, the installation of backflow preventers
will not be required.)
b. Where salt water, or water otherwise contaminated, is available for industrial
or fire protection purposes at the same premises.
C. Where the premises are or may be engaged in industrial processing using or
producing process waters or liquid industrial wastes, or where the premises
are or may be engaged in handling sewage or any other dangerous
substances.
d. Where fresh water hydrants or other outlets are or may be installed on piers
or docks.
e. Where the circumstances are such that there is special danger of backflow of
sewage or other contaminated liquids through plumbing fixtures or water -using
or treating equipment, or storage tanks and reservoirs.
Premises that have internal cross -connections that are not abated to the
satisfaction of the utility or the health agency.
Premises where cross -connections are likely to occur and entry is restricted so
that cross -connection inspections cannot be made with sufficient frequency or
at sufficiently short notice to assure that cross -connections do not exist.
h. Premises having a repeated history of cross -connections being established or
re-established.
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8239-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7841-W
Page 9 of 11
RfrmE�-
SERVICE CONNECTIONS. METERS, AND CUSTOMER'S FACILITIES
(Continued)
C. Cross -Connections (continued)
3. Type and Expense of Backflow Preventers
Any backflow preventer utilized shall be of the type and design specified and approved
for the circumstances In Section 7604, Title 17 of the California Code of Regulations,
except that a customer may utilize an approved backflow preventer providing greater
protection than required by Section 7604. Such backflow preventers shall be installed
by and at the expense of the customer, in a manner approved by the utility and the public
health agency having jurisdiction. Backflow preventers shall be installed as close as
practical to the customers connection to the utility and in a location which is readily
available for periodic inspection.
Backflow preventers shall be tested, repaired or replaced at the expense of the customer.
4. Periodic Testing of Backflow Preventers
Whenever a backflow preventer is installed, relocated, or repaired the customer shall
have it tested by persons who have demonstrated their competency in testing of these
preventers to the utility or health agency. Backflow preventers shall be tested at least
annually or more frequently if determined to be necessary by the health agency of utility.
The utility shall notify the customer when testing of backflow preventers is needed.
The notice shall also inform the customer that, following the compliance date, the utility (N)
may have all untested assemblies tested and, if needed, repaired or replaced. The costs
of all testing, repair, or replacement will be home by the customer, and the utility may
add such costs to the customer's water bill. In tenant -landlord situations, the utility shall
not be responsible for determining the responsible party beyond notification of the customer
of record. The notice shall give the date when the test must be completed. Reports of testing
and maintenance shall be maintained by the utility for a minimum of three years.
Whenever a backflow prevention assembly is found to have failed, it must be repaired or
replaced as soon as repair parts or a replacement assembly is available, but in no event
later than the testing compliance date, or 20 days after testing, whichever comes first. If the
assembly cannot or will not be repaired within 3 days of discovery of the failure, the
backflow prevention assembly tester must notify the utility of the failure. In cases where the
failed assembly presents an immediate risk to public health, the service will be discontinued
until the repairs or replacement is completed. (N)
(Continued)
(To be inserted by utility) Issued By (To be inserted by P.U.C.)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8240-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 7842-W
Page 10 of 11
Rule No. 16
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
(Continued)
C. Cross -Connections (continued)
5. Refusal to Serve or Discontinuance of Service (L)
The utility may refuse or discontinue service:
a. Until there has been installed on the customers piping an approved
backflow preventer of the required type, if one is required.
b. Where the utility has been denied access to the customers premises
to make an evaluation.
C. Where the customer refuses to test a backflow preventer, or to repair
or replace a faulty backflow preventer. (L)
d. Where there is a direct or indirect connection between the public water system
and a sewer line.
e. Where there is an unprotected direct or indirect connection between the public
water system and a system or equipment containing contaminants.
f. Where there is an unprotected direct or indirect connection between the public
water system and auxiliary water system.
g. When there is a situation which presents an immediate health hazard to the
public water system.
6. Pumps and Boosters
When a customer receiving service at the utility's main or service connection must, by
means of a pump of any kind, increase the pressure of the water received, the pump
shall not be attached to any pipe directly connected to the utility's main or service
pipe. Such pumping or boosting of pressure shall be done, at the option of the utility,
either:
a. From a sump, cistern or storage tank which must be served through
an air gap connection, or
b. From a combination of an approved backflow preventer plus a device
approved by the water utility to prevent the booster pump from drawing
the utility's system pressure below 20 psi.
(To be inserted by utility)
Advice Letter No. 1760-W
Decision No.
(L)
(Continued)
Issued By ('Co be inserted by P.U.C.)
R.J. SPROWLS Date Filed
President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Original Cal. P.U.C. Sheet No. 8241-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Cal. P.U.C. Sheet No.
Page 11 of 11
Rule No. 16
(Continued)
SERVICE CONNECTIONS. METERS. AND CUSTOMER'S FACILITIES
C. Cross -Connections (continued)
6. Pumps and Boosters (continued)
This requirement shall not apply to American Water Works Association (AWWA) Class 2 Fire (L)
Protection systems, except as provided for in the information Bulletin issued by the Office
of State Fire Marshall on December 10, 1984.
AWWA Class 2 fire protection systems have direct connections from public water mains only;
no pumps, tanks or reservoirs, except that booster pumps may be installed in the connections
from the street mains to the fire protection systems; no physical connection from other water
supplies; no antifreeze or other additives of any kind; all sprinkler drains discharging to
atmosphere, dry well, or other safe outlets. (L)
(To be inserted by utility) Issued By (To be inserted by P.U.C)
Advice Letter No. 1760-W R.J. SPROWLS Date Filed
Decision No. President Effective
Resolution No.
GOLDEN STATE WATER COMPANY (1U 133 W) Re%ised Ccd,P.U.C.Shec1N0. 8242 -NN'
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SANT DINIAS, CALIFORNIA 91773-9016 Canccllinu Revised Cal. P.U.C. Slicel No. 4497 -NN"
0 1�011 �*
This AGREEMENT is entered into this -_ ---, day of , 20-------, by and between
, ("Government Agency") and Golden State Water Company (T)
("Utility"), in accordance with the terms and conditions of the Utility's filed tariffs and California Public Utilities
Commission Decision No. 87-09-026, dated September 10, 1987, as modified by Decision 88-07-020, dated
July 8, 1988.
1. Government Agency declares that it is a federal, state, county or local government agency which has
made a payment to Utility for the purpose of having Utility install water system facilities (the "Project") described
as follows
2. Government Agency understands that, except for payments for water system facilities installed for the
reasons set forth in paragraph 3, payments rnade to Utility for installation of water system facilities similar to
the Project are taxable to Utility and for that reason are subject to the Income Tax Component of (T)
Contribution ("ITCC") set forth in the Utility's Rule 15 and Rule 16 of its tariffs, copies of which are
available on its website at (T)
3, Government Agency declares that:
(a) The project, for which Government Agency makes the payment referred to above, primarily
benefits the public as a whole, and, or
(b) The payment for the Project results frorn condemnation of Utility's property, or the threat of
imminence thereof, as supported by evidence furnished by Government Agency which is
acceptable to Utility.
4In Consideration of Utility not requiring as of the date of this Agreement payment by Government
Agency of the California portion of the ITCC, which is, or may be, attributable to the Project, Government (T)
Agency hereby promises and agrees to indernnify and defend Utility and hold it harmless from and against
any and all claims, costs, liabilities and expenses relating to any federal and California income tax liability (T)
including, but not limited to, the full amount of any income tax, penalty, and interest, which utility pays or is
required to pay to the Internal Revenue Service ("IRS") or the California Franchise Tax Board ("FTB"), and IT)
any attorneys' fees, litigation costs or fees, associated therewith, arising from any payment for the Project
received by Utility from Government Agency, Government Agency further promises and agrees, upon
demand by Utill Of P I Ifilitu
IN
(To be h1wrted b® utifityi
Ismed Bi,
(To hV inserml h) 11.11.C.1
Advice Leiter No. 1760-W R.1 SPROWLS Date Filed
Decisimi No, Presidellf EfI'Ccfi%e
Resolution No,
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8243-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Original Cal. P.U.C. Sheet No. 4498-W
FORM NO. 17
INCOME TAX COMPONENT OF CONTRIBUTION AGREEMENT
(Continued)
5. Government Agency and Utility agree that if the FTB issues a determination acceptable to Utility that the payment for
the Project is not taxable, this agreement shall terminate. If the FTB makes a determination that the payment for the
Project (or a payment of that type) is taxable, Government Agency shall forthwith pay Utility the applicable taxes and
other costs determined as set forth in paragraph 4 above, upon demand by Utility.
6. This agreement shall at all times be subject to such changes or modifications by the Public Utilities Commission
of the State of California as said Commission may, from time to time, direct in the exercise of its jurisdiction.
7. This Agreement shall inure to the benefit of and be binding upon the respective successors and assigns of the
parties hereto.
(D)
IN WITNESS WHEREOF, Government Agency and Utility have executed this Agreement by their duly authorized officers or
agents as of the date first set forth above.
GOVERNMENT AGENCY
Name
By
Title
Address
Telephone Number
(To be inserted by utility)
Advice Letter No. 1760-W
Decision No.
GOLDEN STATE WATER COMPANY (T)
By:
Title
Address
Telephone Number
Issued By
R.J. SPROWLS
President
(To be inserted by P.U.C.)
Date Filed
Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. F.U.C. Sheet No. 8244-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal, P.U.C. Sheet No. 8208-W
TABLE OF CONTENTS
(Continued)
Page 4 of 4
Rules: (Continued)
No.
1
Definitions
No.
2
Description of Service
No.
3
Application for Service
No.
4
Contracts
No.
5
Special Information Required on Forms
No.
6
Establishment and Re-establishment of Credit
No.
7
Deposits
No.
8
Notices
No.
9
Rendering and Payment of Bills
No.
10
Disputed Bills
No. 11 Discontinuance and Restoration of Service
No. 12 Information Available to Public
773-W, 4295-W
1570-W
4975-W, 4976-W
777-W
8200-W, 8201-W, 8202-W
780-W
4802-W, 4803-W
6726-W*1 3741-W
6381-W, 6382-W, 7478-W
8203-W, 8204-W
3742-W, 3743-W, 3744-W, 7657-W, 3746-W
3747-W, 3748-W, 7658-W, 3750-W, 3751-W
7011-W, 7012-W
No.
13
Temporary Service
793-W, 794-W
No.
14
Continuity of Service
795-W
No.
14.1
Mandatory Water Conservation Restrictions and Rationing Plan
6870-W thru 6878-W
No.
15
Main Extensions 7483-W ffim 7490, 7742-W, 7492-W, 7493-W, 7494-W, 7495-W, 8228-W, 8229-W, 8230-W (C)
No.
16
Service Connections, Meters and Customer's Facilities 8231-W, 8232-W, 8233-W, 8234-W, 8235-W, 8236-W (C)
Fire Flow Test Application
7660-W
8237-W, 8238-W, 8239-W, 8240-W, 8241-W (C)
No.
17
Standards for Measurements of Service
2564-W
No.
18
Meter Tests and Adjustment of Bills for Meter Error
6647-W, 6648-W, 6649-W
No.
19
Service to Separate Premises and Multiple Units, and Resale of Water
2959-W, 8001-W
No.
20
Water Conservation
7068-W
No.
21
Military Family Relief Program
4939-W, 4940-W, 4941-W
No.
22
Customer Information Sharing
5840-W
Sample Forms:
No.
3
Bill For Service
6833-W, 6834-W
No.
4
Reminder Notice
6394-W
No.
6
Notice of Termination
6120-W
No.
7
Notice of Termination, Backflow Prevention Assembly Violation
7051-W
No.
8
Fire Flow Test Application
7660-W
No.
14
Uniform Fire Hydrant Service Agreement
2449-W, 2450-W, 2451-W, 2452-W
No.
15
Main Extension Contract - Individuals
5738-W
No.
16
Main Extension Contract
5739-W, 5740-W, 5741-W
No.
17
Income Tax Component of Contribution Agreement
8242-W, 8243-W (C)
No.
18
Waste of Water Notice
6985-W
No.
19
Customer Service Door Notice
6986-W
No.
20
California Alternate Rate for Water Application/Notice (English)
8071-W, 8072-W
No.
20
California Alternate Rate for Water Application/ Notice (Spanish)
8073-W, 8074-W
No.
24
Confidentiality and Non -Disclosure Agreement
5841-W, 5842-W, 5843-W
(To be inserted
by
utility) Issued By
(To be inserted by P.ti.C.)
Advice
Letter No. 1760-W R. J. Sprowls
Date Filed
Decision No. President
Effective
Resolution No.
GOLDEN STATE WATER COMPANY (U 133 W) Revised Cal. P.U.C. Sheet No. 8245-W
630 E. FOOTHILL BLVD. — P.O. BOX 9016
SAN DIMAS, CALIFORNIA 91773-9016 Cancelling Revised Cal. P.U.C. Sheet No. 8227-W
TABLE OF CONTENTS
Page 1 of 4
The following tariff sheets contain all effective rates and rules affecting rates and service of the utility,
together with information relating thereto:
Subiect Matter of Sheet
Title Page
Table of Contents
Sheet No.
4905-W
8245-W, 8213-W, 8219-W, 8244-W M
Preliminary Statements: 8078-W, 7005-W, 3140-W, 3141-W, 3142-W, 6940-W, 4911-W, 4973-W, 5081-W, 5096-W*, 5097-W*,
5102-W, 5223-W, 5278-W, 5284-W, 5322-W, 6477-W, 6478-W, 6479-W, 7075-W, 7076-W, 5556-W, 5576-W, 5607-W, 5852-W,
5701-W, 5846-W, 5848-W, 5937-W, 5939-W, 5979-W, 6055-W, 6101-W, 6103-W, 6123-W, 7745-W, 7746-W, 6223-W, 6225-W,
6227-W, 6422-W*, 6475-W, 6559-W, 6645-W, 6652-W, 6858-W, 7129-W, 6938-W, 7368-W, 7441-W, 7442-W, 7451-W, 7481-W,
7728-W, 7730-W, 7747-W, 7748-W, 7749-W, 7750-W, 7751-W, 7752-W, 7753-W, 7754-W, 7755-W, 7756-W, 7757-W, 7994-W
7999-W, 8007-W
Tariff Area Maps:
Arden - Cordova
Arden
6837-W
Cordova
6838-W
Barstow
5560-W
Bay
8189-W
Calipatria-Niland
6846-W
Clearlake
6839-W
Claremont
8225-W
Desert
Morongo Valley
8223-W, 6427-W
Apple Valley North
5802-W
Apple Valley South
8221-W
Desert View
8222-W
Lucerne Valley
5805-W
Los Osos
Edna Road
8198-W
Los Osos
5253-W
Metropolitan
Artesia
6840-W
Norwalk
7732-W
Bell -Bell Gardens
6675-W
Florence -Graham
6676-W
Hollydale
6677-W
Culver City
7017-W
Southwest
8196-W
Willowbrook
6842-W
Ojai
7015-W, 5704-W
Orange County
Bolsa Chica
4381-W
Cowan Heights
6845-W
Cypress -Los Alamitos -Stanton
6843-W
Placentia-Yorba Linda
6844-W
San Dimas
8226-W
San Gabriel Valley
South Arcadia
8004-W
South San Gabriel
8005-W
Santa Maria
Lake Marie
5705-W
Orcutt
5558-W
Sisquoc
5257-W
Tanglewood
7429-W
Nipomo
5259-W
Simi Valley
8190-W
Wrightwood
(Continued)
6428-W
Issued By
(To be inserted by P.U.C.)
Advice Letter No. 1760-W
R. J. Sprawls
Date Filed
Decision No.
President
Effective
Resolution No.
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
Sacramento Suburban Water Dist.
3701 Marconi Avenue —Suite 100
Sacramento, CA 95821
rroscoena.sswd.orq
Carmichael Water District
7837 Fair Oaks Blvd.
Carmichael, CA 95608-2405
Cypress Ridge Owner's Association
Attn: President
1400 Madonna Road
San Luis Obisbo, CA 93405
Coro. Bauer0manaciementtrust. com
City of Folsom
50 Natoma Street
Folsom, CA 95630
Director
Sacramento County Water Agency
827 -7th Street, Room 301
Sacramento, CA 95814
DW Rexecsecretarv(Wsaccounty. net
Bay Point Municipal Advisory Council
3105 Willow Pass Road
Bay Point, CA 94565-3149
Contra Costa Water District
P. 0. Box H2O
Concord, CA 94520
Diablo Water District
P. 0. Box 127
Raley's Shopping Center — 2107 Main Street
Oakley, CA 94561-0127
MikeomlO)aol.com
cbelleciO.diablowater.orq
City of Martinez
525 Henrietta Avenue
Martinez, CA 94553
Page 1 of 12
Citrus Heights Water District
6230 Sylvan Road
Citrus Heights, CA 95610
California -American Water Co.
4701 Beloit Drive
Sacramento, CA 95838-2434
Dave.stephenson O.amwater.com
ca.rates0amwater.com
Fair Oaks Water District
10317 Fairoaks Blvd.
Fairoaks, CA 95628
Orange Vale Water Co
P. 0. Box 620800
9031 Central Avenue
Orange Vale, CA 95662
swilcoxO)oranoevalewater.com
City of Antioch
P. 0. Box 5007
Antioch, CA 94531
City of Brentwood
Public Works Operations
Eric Brennen, Water Operations Manager
2201 Elkins Way
Brentwood, CA 94513
Contra Costa County
Chief Assistant Clerk of the Board
651 Pine Street, Room 106
Martinez, CA 94553
Jami.napierfcDcob.cccountv.us
Richard Lou, Principal Management Analyst
East Bay Municipal Utility District
375 —11 th Street, MS#804
Oakland, CA 94607
Rloutai_ebmud.com
Highlands Water Company
14580 Lakeshore Drive
Clearlake, CA 95422-8100
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
Konocti County Water District
15844 — 3501 Street
Clearlake, CA 95422
kcwdO.mchsi.com
Arroyo Grande Municipal Water Dept.
P.O. Box 550
Arroyo Grande, CA 93420
stavlorO.arrovoa rande. ora
Cambria Community Services Dist.
1316 Tamson Drive — Suite 201
P.O. Box 65
Cambria, CA 93428
Los Osos CSD
2122 - 9th Street
Los Osos, CA 93402
S & T Mutual Water Co.
P.O. Box 6391
Los Osos, CA 93412
STMutualwater(c)qmail.com
Nipomo Community Services Dist.
147 S. Wilson Street
Nipomo, CA 93444-0326
M1alesias0.ncsd.ca.aov
City of Santa Maria
2065 East Main Street
Santa Maria, CA 93454
SSr)rinaerO),CitvofSantaMa(ia.ora
City Aftomey
City of Clearlake
14050 Olympic Drive
Clearlake, CA 95422
City Clerk & City Attorney
City of Guadalupe
918 Obispo Street
Guadalupe, CA 93434
City Clerk & City Attomey
City of Simi Valley
2929 Tapo Canyon Road
Simi Valley, CA 93065
Page 2 of 12
Local Agency Formation Commission
P. O. Box 2694
Granite Bay, CA 95746
iohnbenoit(o)surewest. net
Avila Beach Community Service District
P 0 Box 309
191 San Miguel Street
Avila Beach, CA 93424
avilacsd(domaii.com
Community Services District
P. O. Box 6064
Los Osos, CA 93412
mfalkner0,1osososcds.oro
Morro Bay City Water (City Hall)
595 Harbor Blvd.
Morro Bay, CA 93442
flivick0morrobawaxiov
San Luis Obispo City Water
879 Morro Street
San Luis Obispo, CA 93403
Charles Baker, President
Rural Water Company
P.O. Box 745
Grover Beach, CA 93483
ruralwaterO.me.com
Calleguas Municipal Water District
2100 Olsen Road
Thousand Oaks, CA 91360
stavior(o)callequas.com
City Clerk
City of Clearlake
14050 Olympic Drive
Clearlake, CA 95422
mswanson(&clearlake.ca.us
City Attorney & City Clerk
City of Santa Maria
110 East Cook Street
Santa Maria, CA 93464
roarietzp6santa-maria.ca.us
otruifflofti.santa-maria.cams
County Clerk
County of Sacramento
720 91h Street
Sacramento, CA 95814
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
County Clerk
County of San Luis Obispo
1055 Monterey Street - #D-120
San Luis Obispo, CA 93408
County Counsel
County of San Luis Obispo
County Government Center - #D-320
San Luis Obispo, CA 93408
County Counsel
105 East Anapamu Street, Rm. 201
Santa Barbara, CA 93101
LAFCO
1042 Pacific Street, Suite A
San Luis Obispo, CA 93401
d bl ovd O)slolafco. com
City of Bellflower
Water Department
16600 Civic Center Drive
Bellflower, CA 90706
RStover(&2bellflower. orq
City of Downey
Director of Public Works
P. O. Box 90241-7016
Downey, CA 90241
City of Huntington Park
Water Department
6550 Miles Street
Huntington Park, CA 90255
City of Lakewood
Water Department
P.O. Box 220
Lakewood, CA 90714-0220
Honorable Mayor Eric Garcetti
City of Los Angeles
200 N. Spring Street — Room 303
Los Angeles, CA 90012
City of Norwalk
Water Department
12700 Norwalk Blvd. — Room #5
Norwalk, CA 90650
Page 3 of 12
Department of Water Resources
Steve Pedretti, Division Chief
827 7th Street, Room 301
Sacramento, CA 95814
DWRexecsecretarv(cDsaccounty. net
County Counsel & County Clerk
County of Contra Costa
P.O. Box 69
Martinez, CA 94553
John Famkopf, Senior Vice President
HILTON FARNKOPF & HOBSON, LLC
2175 N. California Blvd — Suite 990
Walnut Creek, CA 94596
ifarnkopf(d).hfh-consultants.com
Santa Barbara LAFCO
105 E. Anapamu - Room 406
Santa Barbara, CA 93101
lafco( .sblafco.orq
City of Cerritos
Water Department
P.O. Box 3130
Cerritos, CA 90703
cemia0cerritos. us
City of Hawthorne
4455 W. 126th Street
Hawthorne, CA 90250
City of Inglewood
One Manchester Blvd. - Suite 900
P. O. Box 6500
Inglewood, CA 90301
Long Beach Water Department
Chris Garner, General Manager
1800 E. Wardlow Road
Long Beach, CA 90807
City of Los Angeles
Department of Water & Power
P O Box 51111
Los Angeles, CA 90051-0100
City of Paramount
Water Department
16420 Colorado Street
Paramount, CA 90723
sho())K)aramountcitv.com
GOLDEN STATE WATER COMPANY
REGION 1. 2 & 3 — SERVICE LIST
City of Santa Fe Springs
City of South Gate
Water Department
Water Department
11736 E. Telegraph Road
8650 California Street
Santa Fe Springs, CA 90670
South Gate, CA 90280
rdickev0souate.orn
Central Basin MWD
dtorresAsoaate.ora,
City of Torrance Jeff Collier, City Manager
Water Department City of Whittier
3031 Torrance Blvd. 13230 Penn Street
Torrance, CA 90503 Whittier, CA 90602
cschaichO.TorranceCA.aov Jcollier(&.citvofwhittier.orq
California Water Service Co.
California Water Service
2632 West 237th Street
Rancho Dominguez District
Torrance, CA 90505-5272
2632 West 237th Street
mduoueftalwater.com
Torrance, CA 90505-5272
hwind(Wcalwater.com
Liberty Utilities Maywood Mutual Water - No. 1
9750 Washburn Road 5953 Gifford Street
Downey, CA 90241 Huntington Park, CA 90255
Diana. lemoli(a),LibertvUtilities.com MavwoodWaterl (Waol.com
Maywood Mutual Water - No. 2 Maywood Mutual Water - No. 3
3521 East Slauson Street 6151 Heliotrope Avenue
Maywood, CA 90270 Maywood, CA 90270-3418
Orchard Dale County Pico County Water District
Water District P. O. Box 758
13819 East Telegraph Road Pico Rivera, CA 90660-0768
Whittier, CA 90604
rsilvettOodwd.ora
ecastanedaOodwd.ora
MliskevOodwd.om,
San Gabriel Valley Water Co. Robert Kelly, VP of Regulatory Affairs
11142 Garvey Avenue Suburban Water Systems
El Monte, CA 91733 1325 N. Grand Avenue, Suite 100
dadellosa(cD.savwater.com Covina, CA 91724-4044
Tract 180 - Mutual Water Co.
Water Replenishment District
4544 E. Florence Avenue
General Manager
Cudahy, CA 90201
4040 Paramount Blvd.
Tract1800)hotmail.corn
Lakewood, CA 90712-4127
rwhitaker(cD,wrd.orq
Central Basin MWD
West Basin MWD
General Manager
Venerri Santos — Sr. Executive Asst.
6252 Telegraph Road
17140 S. Avalon Blvd. — Suite 210
Commerce, CA 90040-2512
Carson, CA 90746-1296
VenneriS(o)WestBasin.ora
Page 4 of 12
GOLDEN STATE WATER COMPANY
REGION 1, 2 & 3 -- SERVICE LIST
Gloria Molina —1st District Mark Ridley-Thomas — 2nd District
L.A. County Board of Supervisors L. A. County Board of Supervisors
856 Kenneth Hahn Hall of Admin Room 866 - Hall of Administration
500 West Temple Street 500 West Temple Street
Los Angeles, CA 90012 Los Angeles, CA 90012
Markridlev-thomas ..bos.lacountv.aov
kkatona6-bos.lacountv.aov
City Attorney & City Clerk City Attorney, Clerk & Manager
City of Artesia City of Bell
18747 Clarksdale Avenue 6330 Pine Avenue
Artesia, CA 90701 Bell, CA 90201
Daleshire0awattomevs.com — Dais Aleshire
ABustamonteD.CitvofBell.orq — City Clerk
Gromo6-citvofbell.orq - Acting City Mgr. — Gus Romo
City Manager
City Manager
City of Bell Gardens
City of Bell Gardens
7100 S. Garfield Avenue
7100 S. Garfield Avenue
Bell Gardens, CA 90201
Bell Gardens, CA 90201
ssimonian(c'Dellaardens.orq
Pwagner(ZDbellgardens.orq
City Manager
City Attorney & City Clerk
City of Bell Gardens
City of Carson
7100 S. Garfield Avenue
701 E. Carson Street
Bell Gardens, CA 90201
Carson, CA 90745
ioror)eza(a.bellgardens.ora
City Attorney & City Clerk City Attorney & City Clerk
City of Cerritos City of Compton
P.O. Box 3130 205 W. Willowbrook Avenue
Cerritos, CA 90703 Compton, CA 90220
ccornwell(acomotoncity. ora
City Manager & City Clerk
City Attorney & City Clerk
City of Cudahy
City of Culver City
5250 Santa Ana Street
9770 Culver Blvd.
Cudahy, CA 90201
Culver City, CA 90230
ii)ulido(c .citvofcudahvca.aov
Citv.clerk(a.culvercitv.ora
Citv.attornevftulvercitv.ora
City Attorney & City Clerk City Attorney & City Clerk
City of Downey City of El Segundo
11111 Brookshire Avenue 350 Main Street
Downey, CA 90241 EI Segundo, CA 90245
citvclerk(&downevca.00v
City Clerk City Attorney & City Clerk
City of Gardena City of Hawaiian Gardens
1700 W. 162nd Street 21815 Pioneer Blvd.
Gardena, CA 90247 Hawaiian Gardens, CA 90716
citvclerk(a.ci.aardena.ca. us
Page 5 of 12
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
City Attorney & City Clerk
City of Hawthorne
4460 W. 126th Street
Hawthorne, CA 90250
citvclerkO.citvofhawthorne.orci
City Attorney & City Clerk
City of Inglewood
One Manchester Blvd.
P 0 Box 6500
Inglewood, CA 90301
City Attorney & City Clerk
City of La Mirada
13700 La Mirada Blvd.
La Mirada, CA 90638
AHaraksinO.CitvofLaMirada.ora
City Clerk
City of Long Beach
333 Ocean Boulevard
Long Beach, CA 90802
citvclerk(&Ionabeach. oov
City Attorney & City Clerk
City of Paramount
16400 S. Colorado Avenue
Paramount, CA 90723
JCavanauah(&Cavanaucihlaw. net
City Attorney & City Clerk
City of South Gate
8650 California Avenue
South Gate, CA 90280
County Clerk
County of Orange
12 Civic Center Plaza
Santa Ana, CA 92702
County of LA Waterworks Dist.
23533 West Civic Center Way
Malibu, CA 90265
Attn: Mark Carney
drvdmanO.dr)w.lacountv.aov
Dennis Cron
Director of Public Services
Town of Apple Valley
14955 Dale Evans Parkway
Apple Valley, CA 92307
dcron(o).aDDlevallev.orq
Page 6 of 12
City Clerk
City of Huntington Park
6550 Miles Avenue
Huntington Park, CA 90255
City Clerk
City of Lakewood
5050 N. Clark Avenue
Lakewood, CA 90714
CitvCIerk0.LakewoodCitv.orq.
City Attorney & City Clerk
City of Lawndale
14717 Burin Avenue
Lawndale, CA 90260
tvickrevO-awaftornevs.com
City Attorney & City Clerk
City of Norwalk
12700 Norwalk Blvd.
Norwalk, CA 90650
City Attorney & City Clerk
City of Santa Fe Springs
11710 E. Telegraph Road
Santa Fe Springs, CA 90670
ianetmardnezO,santafesprincis.ora
County Clerk
County of Los Angeles
12400 Imperial Highway
Norwalk, CA 90650
County Counsel
City of Orange
333 W. Santa Ana Blvd., 4th Floor
Santa Ana, CA 92701
Apple Valley Ranchos; Water Co.
Tony Penna — General Manager
21760 Ottawa Road
P. O. Box 7005
Apple Valley, CA 92308
tDenna(cDavrwater.com
Baden Mutual Water
P. O. Box 77
Barstow, CA 92311
barienwaterO.hotmail.com
GOLDEN STATE WATER COMPANY
REGION 1. 2 & 3 - SERVICE LIST
California Department of Corrections
P. 0. Box 5001
7018 Blair Road
Calipatria, CA 92233
California Dept. of Forestry Hdqtrs
3800 N. Sierra Way
San Bernardino, CA 92405
Daggett Community Service
P.O. Box 308
Daggett, CA 92327
East Pasadena Water Co.
3725 Mountain View Avenue
Pasadena, CA 91107
Larrv(o)er)water.com
Jurg Heuberger, CEP, Executive Officer
LAFCO
1122 W. State Street, Suite D
El Centro, CA 92243-2840
Local Agency Formation Commission
215 North D Street — Suite 204
San Bernardino, CA 92415-0490
lafco(&Iafco.sbcountv.qov
Morongo Valley Community
Service Distribution
P.O. Box 46
Morongo Valley, CA 92256
Rancheritos Water Co.
P. 0. Box 348
Apple Valley, CA 92307
RMWC1954(cDomail.com
Seeley County Water District
P. 0. Box 161
Seeley, CA 92273
Sheep Creek Water Company
P. 0. Box 291820
Phelan, CA 92329-1820
Attn: Chris Cummings
sheeocreekO).verizon. net
Page 7 of 12
California Dept. of Forestry
7105 Airway Drive
Yucca Valley, CA 92284
County Water
P. 0. Box 5001
Victorville, CA 92393-5001
East Orange County Water
185 N. McPherson Road
Orange, CA 92869-3720
lohlund(o).eocwd.com
eoch200)eocwd.com
Raymond Castillo, Chairman
County Administration Center
940 W. Main Street - #212
El Centro, CA 92243-2871
Juniper Riviera CWD
P.O. Box 386
Apple Valley, CA 92307
ircwdO,basicisD.net
Mariana Ranchos County Water District
9600 Manzanita Street
Apple Valley, CA 92308
MarianaCWD(cD,mrcwd.orq
Navajo Mutual Water Company
P. 0. Box 392
Apple Valley, CA 92307
Gmnmwc(o)amail.com
San Gabriel County Water Co.
8366 Grand Avenue
Rosemead, CA 91770
Barbara(o)sacwd.com
Serrano Water Dist. — Villa Park
18021 East Lincoln Street
Villa Park, CA 92667
Sunny Slope Water Co.
1040 El Campo Drive
Pasadena, CA 91107-5506
Ken(&SunnvSlor)eWaterComr)anv.com
KarenO)SunnvSlor)eWaterComDanv.com
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
Twentynine Palms Water District
Victor Valley Water District
72401 Hatch Road
14343 Civic Drive
P.O. Box 1735
P O Box 5001
Twentynine Palms, CA 92277
Victorville, CA 92392
RKolisz(o29PalmsWater.ora
rudvC(&citvofbrea.net
Walnut Valley Water District
Westmorland Water Company
271 S. Brea Canyon Road
P.O. Box 698
Walnut, CA 91789
Westmorland, CA 92281
ianaelicoO,wvwd.com
asanchezO,wvwd.com
City of Hesperia
Water Issues Committee
City of Anaheim
Wrightwood Property Owners Assoc.
City Clerk's Office
P.O. Box 487
200 S. Anaheim Blvd. — Suite 217
Wrightwood, CA 92397
Anaheim, CA 92805
City of Arcadia Water Co.
City of Alhambra Utilities Dept.
P. O. Box 60021
111 S. First Avenue
240 W. Huntington Drive
Alhambra, CA 91801
Arcadia, CA 91066-6021
ttait(fti.arcadia. ca. us
City of Brawley Water Co.
City of Brea
400 Main Street
Water Department
Brawley, CA 92227
#1 Civic Center Drive
Rramirez('7a.brawlev-ca.aov
Brea, CA 92621
cmoselevl'a.elmonte.ca.aov
rudvC(&citvofbrea.net
City of Buena Park
City of Calexico Water Co.
6650 Beach Boulevard
608 Heber Avenue
Buena Park, CA 90620
Calexico, CA 92231
FautierrezO-BuenaPark. com
City of Covina City of El Centro Water Co.
125 East College Street 307 W. Brighton Avenue
Covina, CA 91723-2199 EI Centro, CA 92243
SFoster .Covinaca.aov
City Attorney
City of Fullerton Water
City of EI Monte
Fullerton Water Department
11333 Valley Blvd.
303 W. Commonwealth Avenue
EI Monte, CA 91732
Fullerton, CA 92631
cmoselevl'a.elmonte.ca.aov
HveJinLCa.citvoffullerton.com
City of Garden Grove
City of Glendora
13802 Newhope Street
116 East Foothill Blvd.
Garden Grove, CA 92643
Glendora, CA 91740
Zackb(&,ci.aarden-arove.ca.us
Heber Public Utility District
City of Hesperia
P. O. Box H
Water Department
Heber, CA 92249
9700 Seventh Avenue
Hesperia, CA 92345
iwvman(a)citvofhesr)eda. us
Page 8 of 12
GOLDEN STATE WATER COMPANY
REGION 1. 2 & 3 - SERVICE LIST
City of Imperial
Water Department
420 S. Imperial Avenue
Imperial, CA 92251
City of La Verne
Water Department
3660 "D" Street
La Verne, CA 91750
lestrella(cDci.la-veme.ca.us
City of Monterey Park Water Co.
320 W. Newmark Avenue
Monterey Park, CA 91754
City of Monrovia Water Company
415 S. Ivy Avenue
Monrovia, CA 91016
City of Santa Ana Water
20 Civic Center Plaza
Santa Ana, CA 92702
rvhernandez(Msanta-ana.ora
City of Seal Beach
211 81h Street
Seal Beach, CA 90740
City of West Covina
Water Department
825 S. Sunset Avenue
West Covina, CA 91790
Steve Conklin, Acting General Manager
Yorba Linda Water District
1717 E. Miraloma Avenue
Placentia, CA 92870
Sconklin(a.vlwd.com
City Attorney
City of Barstow
222 E. Mountain View Street
Barstow, CA 92311
City Attorney
City of Claremont
P. O. Box 880
Claremont, CA 91711
Page 9 of 12
City of La Palma
7822 Walker Street
La Palma, CA 90623
Attn: Jeff Moneda, PW Director
Monte Vista Water District
10575 Central Avenue
Montclair, CA 91763
City Attorney
City of Monterey Park
2600 W. Olive Avenue, Suite 500
Burbank, CA 91505
Kberqer(Whenslevlawarour).com
City of Orange
Water Department
189 South Water Street
Orange, CA 92866
idefrancesco(o)citvoforanae. orq
City of San Dimas
245 E. Bonita Avenue
San Dimas, CA 91773
City of Upland
Water Department
460 N. Euclid Street
Upland, CA 91786
kwatson0ci.ur)land.ca.us
City of Westminster
8200 Westminster Blvd.
Westminster, CA 92683
smiller(&westminster-ca.qov
City Attorney
City of Arcadia
240 West Huntington Drive
Arcadia, CA 91006
citvaftomevoeneralmailbox(Mci.arcadia.ca.us
City Attorney
Oswalt & Associates
Mr. William (Bill) Smerdon
P 0 Box 607
Imperial, CA 92251
City Attorney
City of Covina
125 E. College Street
Covina, CA 91723
GOLDEN STATE WATER COMPANY
REGION 1. 2 & 3 - SERVICE LIST
City Attorney
City of Cypress
5275 Orange Avenue
Cypress, CA 90630
City of El Monte
11333 Valley Blvd.
El Monte, CA 91731
imussenden(Mci.el-monte.ca.us
City Attorney
City of La Palma
7822 Walker Street
La Palma, CA 90680
ikuperbero(&rutan.com
Administrative Services Director
City of Los Alamitos
3191 Katella Avenue
Los Alamitos, CA 90720
MValdezO).citvoflosalamitos.orq
City Attorney
City of Montclair
5111 Benito Avenue
Montclair, CA 91763
Der robbinsholdawav0verizon. net
City Attorney
City of Orange
300 E. Chapman Avenue
Orange, CA 92666
wwinthers(a).citvoforanae.oro.
City of Pomona
505 S. Garey Avenue
Pomona, CA 91766
Rozaluia Outlev(cDci.Domona.ca.us
City Attorney, Bonifacio Garcia
City of Rosemead
8838 E. Valley Blvd.
Rosemead, CA 91770
City Attorney
City of San Gabriel
425 S. Mission Drive
San Gabriel, CA 91776
Page 10 of 12
City Attorney
City of Duarte
1600 Huntington Drive
Duarte, CA 91010
imelchinq(o)rutan.com
City Attorney
City of Irwindale
5050 N. Irwindale Avenue
Irwindale, CA 91706
City Attorney
City of La Verne
3660 'D' Street
La Verne, CA 91750
City Attorney
City of Monrovia
415 South Ivy Avenue
Monrovia, CA 91016
esteele(a)rwalaw.com
City Attorney, Karl H. Berger
City of Monterey Park
2600 W. Olive Avenue, Suite 500
Burbank, CA 91505
kbemera.henslevlawQroup.cam
City Attorney
City of Placentia
401 E. Chapman Avenue
Placentia, CA 92870
WaterMastewater Operations Manager
City of Pomona
505 S. Garey Avenue
Pomona, CA 91766
Darron Poulsen(cDci.r)omona.ca.us
Assistant City Manager
City of San Dimas
245 E. Bonita Avenue
San Dimas, CA 91773
kduranO)ci.san-dimas.ca. us
City Attorney
City of Seal Beach
211 8th Street
Seal Beach, CA 90740
abarrowO.rwalaw.com
GOLDEN STATE WATER COMPANY
REGION 1. 2 & 3 — SERVICE LIST
City Attorney
City of Stanton
7800 Katella Avenue
Stanton, CA 90680
City Manager
City of Yorba Linda
4845 Casa Loma Avenue
Yorba Linda, CA 92886-3364
City Clerk
City of Barstow
222 E. Mountain View St — Suite A
Barstow, CA 92311
Community Services Director, Roger Bradley
City of Claremont
1616 Monte Vista Avenue
Claremont, CA 91711
rbradlevOci.daremont.ca.us
City Clerk
City of Cypress
5275 Orange Avenue
Cypress, CA 90630
dbasham a0ci.cvpress.ca.us
City Clerk
City of EI Monte
11333 Valley Blvd.
EI Monte, CA 91731
City Clerk
City of La Palma
7822 Walker Street
La Palma, CA 90680
City Clerk
City of Los Alamitos
3191 Katella Avenue
Los Alamitos, CA 90720
WQintanar(cDcitvoflosalamitos.orq
City Clerk
City of Montclair
5111 Benito Avenue
Montclair, CA 91763
aohil1ios6-dtvofmontc1air. ora
City Clerk
City of Placentia
401 E. Chapman Avenue
Placentia, CA 92870
Page 11 of 12
City Attorney
City of Temple City
9701 Las Tunas Drive
Temple City, CA 91780
City Council
City of Calipatria
125 North Park Avenue
Calipatria, CA 92233
City Clerk
City of Claremont
P.O. Box 880
Claremont, CA 91711
sdesautelsfti.claremont.ca. us
City Clerk
City of Covina
125 E. College Street
Covina, CA 91723
Deputy City Clerk
City of Duarte
1600 Huntington Drive
Duarte, CA 91010
herrerakaren(cDaccessd uarte. cam
City Clerk
City of Irwindale
5050 N. Irwindale Avenue
Irwindale, CA 91706
LindaK anci.irwindale.ca.us
City Clerk
City of La Verne
3660 'D' Street
La Verne, CA 91750
City Clerk
City of Monrovia
415 S. Ivy Avenue
Monrovia, CA 91016
City Clerk
City of Orange
300 E. Chapman Avenue
Chapman, CA 92666
City Clerk. Marc Donohue, MMC
City of Rosemead
8838 Valley Blvd.
Rosemead, CA 91770
mdonohue(c7citvofrosemead.orq
GOLDEN STATE WATER COMPANY
REGION 1.2 & 3 - SERVICE LIST
City Clerk's Department
City of San Gabriel
425 S. Mission Drive
San Gabriel, CA 91776
CitvClerkO)sach.orq
City Clerk, Patricia Vazquez
City of Stanton
7800 Katella Avenue
Stanton, CA 90680
ovazauez0-ci.stanton.ca.us
County Counsel
County of San Bernardino
385 N. Arrowhead Avenue — 4th Floor
San Bernardino, CA 92415-0140
Chamber President
Nilland Chamber of Commerce
P. O. Box 97
Niland, CA 92257
County Counsel
County of Los Angeles
500 W. Temple Street — 5th Floor
Los Angeles, CA 90012
Scott Blaising
Braun Blaising McLaughlin & Smith PC
915 L Street, Suite 1270
Sacramento, CA 95814
blaisinciftraunleaal.corn
Naval Facilities Engineering Command
Rea D. Estrella
Southwest Division
1220 Pacific Highway
San Diego, CA 92132
Rea.estrella(&navv.mil
Page 12 of 12
City Clerk
City of Seal Beach
211 8th Street
Seal Beach, CA 90740
PGallecios(Eftealbeachca.mv
TKelsev0sealbeachcasiov
City Manager
City of Temple City
9701 Las Tunas Drive
Temple City, CA 91780
City Clerk
City of Yorba Linda
4845 Casa Loma Avenue
Yorba Linda, CA 92686
County of San Bernardino
Water & Sanitation Area
P.O. Box 5004
Victorville, CA 92393-5004
Supervisor District 6
County of Contra Costa
P.O. Box 69
Martinez, CA 94553
Fred G. Yanney
Yanney Law Office
17409 Marquardt Ave., Unit C4
Cerritos, CA 90703
FredYannevOcirnail.corn
Megan Somogyi
Goodin, MacBride, Squen & Day, LLP
505 Sansome Street, Suite 900
San Francisco, CA 94111
MSomoqv(o).qoodinmacbdde.com