199—21.2 (476) Records and reports.
	 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 schedules of rates and rules of all rate-regulated utilities 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 printed, typewritten or otherwise reproduced on 8½ × 11 inch sheets so as to result in a clear and permanent record. The sheets of the tariff should be ruled or spaced to set off a border on the left side suitable for binding.
	 (2) 	 The title page of every tariff and supplement shall specify the following:
1. The first page shall be the title page, which will show:
Name of Public Utility
Water Tariff
Filed With
The 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 When a tariff is to be superseded or replaced in its entirety, the replacing tariff shall show on the upper right corner of its title page that it is a revision of a tariff on file and the number being superseded or replaced; for example: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 new part of a tariff revises, amends, or eliminates an existing part of a tariff, it shall so state and identify the part revised, amended or eliminated.
	  4. 	 Any tariff modifications, as defined in “3” above, replacing tariff sheets shall be marked in the right margin with symbols as described below to indicate the place, nature and extent of the change in text:

 	Symbol	Meaning	 	
 	(C)	A change in regulation.	 	
 	(D)	A discontinued or deleted rate,
treatment or regulation.	 	
 	(I)	An increased rate or new treatment
resulting in increased rate.	 	
 	(N)	A new rate, treatment or
regulation.	 	
 	(R)	A reduced rate or new treatment
resulting in a reduced rate.	 	
 	(T)	A change in text but no change in
rate, treatment or regulation.	 	
	 (3) 	 All sheets except the title page shall have, in addition to the above requirements, the issue date.
	 (4) 	 All sheets except the title page shall have the following form:

(Company Name)	(Part Identification)	
Water Tariff	(This sheet identification)	
Filed with board	(Canceled sheet identification, if any)	
 	(Content of tariff)	
Issued: (Date)	Effective Date:	
 	(Proposed Effective Date:)	
The issued date is the date the tariff or the amended sheet content was adopted by the utility.
The effective date is to 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:
	 (1) 	 Table of contents.
	 (2) 	 Rates, including all rates of utilities subject to rate regulation for service with indication for each rate of the type of water service and the class of customers to which each rate applies. There shall also be shown the prices per unit of service, and the number of units per billing period to which the prices apply, the period of billing, the minimum bill, method of measuring demands and consumptions, including method of calculating or estimating loads or minimums, and any special terms and conditions applicable. There shall be specified any discount for prompt payment or penalty for late payment and the period during which the net amount may be paid, and both shall be in accordance with subrule 21.4(4).