§ 45:1177 — Inspection and supervision fees; Utility and Carrier Inspection and Supervision

§1177. Inspection and supervision fees; Utility and Carrier Inspection and Supervision
Dedicated Fund Account
A.(1) Each motor carrier as defined in R.S. 45:162(12) and public utility doing
business in Louisiana and subject to control and jurisdiction of the commission shall pay to
the state a fee for the inspection, control, and supervision of the business service and rates
of such common carrier and public utility, in addition to any and all property, franchise,
license, and other taxes, and fees and charges now or hereafter fixed, assessed, or charged
by law against such common carrier and public utility. The amount of the fees shall be
measured by the gross receipts of each public utility from its Louisiana intrastate business.
The amount of the fees for each motor carrier as defined in R.S. 45:162(12) shall be
measured by the gross receipts of such carrier derived from those activities that are subject
to the control and jurisdiction of the commission.
(2) The fees for the first quarter gross receipts of each calendar year shall be paid on
or before June thirtieth; the fees for the second quarter gross receipts shall be paid on or
before September thirtieth; the fees for the third quarter gross receipts shall be paid on or
before December thirty-first; and the fees for the fourth quarter gross receipts shall be paid
on or before March thirty-first of the following calendar year. The application of this
schedule shall be based on and calculated according to the cumulative gross receipts
beginning with the first quarter of each calendar year. In no event shall any utility or carrier
pay less than twenty dollars each quarter. The fee to be paid by each common carrier,
contract carrier, and public utility shall be paid quarterly as follows:
(a) $5.01 per $1000 for the first $100,000 or less of such gross receipts.
(b) $4.23 per $1000 of such gross receipts in excess of $100,000 and not more than
$250,000.
(c) $3.45 per $1000 of such gross receipts in excess of $250,000 and not more than
$500,000.
(d) $2.68 per $1000 of such gross receipts in excess of $500,000 and not more than
$750,000.
(e) $2.29 per $1000 of such gross receipts in excess of $750,000 and not more than
$1,000,000.
(f) $1.90 per $1000 of such gross receipts in excess of $1,000,000 and not more than
$2,000,000.
(g) $1.51 per $1000 of such gross receipts in excess of $2,000,000 and not more than
$5,000,000.
(h) $1.13 per $1000 of gross receipts in excess of $5,000,000 and not more than
$10,000,000.
(i) $.97 per $1000 of such gross receipts in excess of $10,000,000 and not more than
$25,000,000.
(j) $.82 per $1000 of such gross receipts in excess of $25,000,000 and not more than
$100,000,000.
(k) $.71 per $1000 of such gross receipts in excess of $100,000,000.
(3) In no case shall the fee be less than eighty dollars annually.
(4) The fees owed pursuant to this Subsection shall not be applicable to any nonprofit
water utility cooperative or corporation wholly owned by water user members.
(5) Notwithstanding any provision in this Section to the contrary, the fees to be paid
under the provisions of this Section on the gross receipts of a common carrier operating
sightseeing passenger vehicles within the limits, and not more than ten miles therefrom, of
one incorporated municipality under a municipal certificate of public convenience and
necessity shall be measured only by that part of the gross receipts derived from the Louisiana
intrastate business conducted outside, but not including ten miles therefrom, such
municipality.
(6) Notwithstanding any contrary provision in this Section, for an electric
cooperative organized pursuant to R.S. 12:401 et seq., the gross receipts under this Section
shall not include the purchased power cost paid for the purchase of wholesale power for
resale, on which fees have been paid or will be paid under the provisions of this Section.
B. Funds received by the Department of Revenue in the form of inspection and
supervision fees authorized in Subsection A of this Section shall be deposited immediately
upon receipt into the state treasury. After compliance with the requirements of Article VII,
Section 9(B) of the Constitution of Louisiana relative to the Bond Security and Redemption
Fund, and prior to monies being placed in the state general fund, an amount equal to that
deposited as required by this Subsection shall be credited to a special statutorily dedicated
fund account hereby created in the state treasury to be known as the "Utility and Carrier
Inspection and Supervision Dedicated Fund Account", hereafter referred to in this Section
as the "account". The monies in the account shall be used solely for the expenses of the
operations of the commission, and only in the amounts appropriated by the legislature.
Monies deposited into the account shall be categorized as fees and self-generated revenue
for the sole purpose of reporting related to the executive budget, supporting documents, and
general appropriation bills and shall be available for annual appropriation by the legislature.
C. If the amounts contained in the account provided for in this Section are in excess
of that necessary to fund the operations of the commission, then that excess shall be retained
in the account subject to the requirements of Article VII, Section 9(B) of the Constitution of
Louisiana relative to the Bond Security and Redemption Fund and shall be subject to
appropriation by the legislature in subsequent years. In the event the account ceases to exist
for the purpose of its creation, the assessments therefor likewise shall cease to exist.
D.-E. Repealed by Acts 2007, No. 234, §2.

Legislative History

Acts 1962, No. 171 §§1 to 3; Acts 1970, No. 417 §1; Acts 1972, No. 469, §1; Acts 1980, No. 626, §1; Acts 1985, No. 182, §1; Acts 1985, No. 561, §2, eff. July 12, 1985; Acts 1986, No. 700, §1, eff. July 8, 1986; Acts 1990, No. 39, §1; Acts 1992, No. 871, §1, eff. July 1, 1993; Acts 1993, No. 926, §1, eff. July 1, 1994; Acts 1995, No. 301, §2, eff. June 15, 1995; Acts 1997, No. 385, §1, eff. July 1, 1997; Acts 1997, No. 710, §1, eff. July 1, 1997; Acts 2007, No. 234, §§1, 2; Acts 2014, No. 848, §1, eff. Jan. 1, 2015; Acts 2016, No. 433, §1, eff. July 1, 2016; Acts 2021, No. 114, §11, eff. July 1, 2022.