199—21.2(476) Records and reports for water, sanitary sewage, and storm water drainage utilities.
	21.2(1) Location and retention of records. Unless otherwise specified in this chapter, all records required by these rules shall be kept and preserved in accordance with the applicable provisions of 199—Chapter 18.
	21.2(2) Tariffs. The utility shall maintain its tariff filing in a current status.
The rates and rules of all utilities subject to the rules in this chapter shall be filed with the board.
The form, identification and content of tariffs shall be in accordance with these rules.
	a. 	Form and identification.
	(1)	The tariff shall be on 8½ × 11-inch pages so as to result in a clear and permanent record. Tariffs shall be filed electronically in compliance with 199—Chapter 14.
	(2)	The tariff shall conform to the following requirements:
	1.	The first page shall be the title page, which will show the name of the utility, the type of utility service being provided, and the words “Iowa Utilities Board.”
	2.	When a tariff is to be superseded or replaced in its entirety, the replacing tariff shall show on the upper right corner of its title page that it is a revision of a tariff on file and the number being superseded or replaced; for example:
Tariff No.	_______________
Supersedes Tariff No.	_______________
	3.	When a tariff sheet in a tariff is revised, amended, or eliminated, the tariff sheet shall indicate in the top right corner the number of the revision to that tariff sheet.
	4.	Any tariff sheet modifications shall be marked in the right margin with symbols as described below to indicate the place, nature, and extent of the change in text. The marked version shall show all added language marked with underlined text and all deleted language with strike-through.
	●	(C)—Change in regulation.
	●	(D)—Discontinued rate or regulation.
	●	(I)—Increase in rate or new treatment resulting in increased rate.
	●	(N)—New rate, treatment, or regulation.
	●	(R)—Reduction in rate or new treatment resulting in reduction in rate.
	●	(T)—Change in text only.
	5.	All sheets except the title page shall have the following information located at the top left of the tariff sheet:
	●	Company name.
	●	Type of utility tariff.
	●	The words “Filed with board.”
	6.	All sheets except the title page shall have the following information located at the top right of the tariff sheet:
	●	Tariff part identification, if any.
	●	Tariff sheet number, original or revised.
	●	Canceled tariff sheet number, original or revised.
	7.	All sheets except the title page shall have the following information located at the bottom left of the tariff sheet:
	●	The issued date.
	●	The name of the person responsible for the issuance.
	8.	All sheets except the title page shall have the following information located at the bottom right of the tariff sheet:
	●	An effective date field.
	●	Proposed effective date for the tariff sheet.
	(3)	The issued date is the date the tariff or the revised sheet content was filed by the utility in the board’s electronic filing system.
	(4)	The effective date may be left blank by the utility and shall be determined by the board. The utility may propose an effective date.
	b. 	Content of tariffs. A tariff filed with the board shall contain a table of contents and rates, including all rates of utilities for service with indication for each rate of the type of service and the class of customers to which each rate applies as approved by the board. There shall also be shown the prices per unit of service, the number of units per billing period to which the prices apply, the period of billing, the minimum bill, the method of measuring demands and consumptions, including method of calculating or estimating loads or minimums, and any special terms and conditions applicable. Any discount for prompt payment or penalty for late payment and the period during which the net amount may be paid shall be specified and shall be in accordance with subrule 21.4(4).
	21.2(3) List of persons authorized to receive board inquiries. Each utility shall file with the board in the annual report required by 199—subrule 23.1(2) a list of names, titles, addresses, and telephone numbers of persons authorized to receive, act upon, and respond to communications from the board in connection with: (1) general management duties; (2) customer relations (complaints); (3) engineering operations; and (4) meter tests and repairs, if meters are used. Each utility shall file with the board a telephone contact number where the board can obtain current information 24 hours a day about interruptions of service from a knowledgeable person. The contact information required by this subrule shall be kept current.
[ARC 4873C, IAB 1/15/20, effective 2/19/20]