39 Miss. Code. R. 1-9-113
Tariff schedules of utilities must show the designation "Mississippi Public Service Commission" on their title page. Blank spaces approximately three by one and one-half inches (3" x 1-1/2") each must be provided for the Commission's stamp of filing and for the stamp of approval in the lower right and lower left corners of each schedule filed. A tariff, which consists of a schedule of rates, charges, terms and conditions, shall be filed by each public utility, except utilities excluded from rate regulation pursuant to Miss. Code Ann. § 77-3-1 and 77-3-5, for each service rendered which is subject to the jurisdiction of the Commission. Unless otherwise provided in Appendix C, the original and twelve (12) copies of all tariffs other than compliance tariffs shall be filed with the Executive Secretary of the Commission and shall be three-hole punched. A separate schedule shall be filed for each class or each kind of service rendered, unless other provisions are made with the written approval of the Commission. Schedules shall be prepared utilizing the form established by the Commission which form appears on the Commission's website or a substantially similar form approved by the Commission. Schedules shall be numbered consecutively for each kind of service for each class of customer beginning with Schedule 1.
Example: (i) For Electric service, Schedule 1, Schedule 2, etc.; Gas Service Schedule 1, Schedule 2, etc.; (ii) Schedules shall be numbered in the following order for various classes of service: Residential Service Schedule 1, Commercial Service Schedule 2, other classifications following in consecutive order.
Where more than one rate or tariff is available to any classification or service, any such sub-schedules or optional schedules shall be identified under the general schedule number and further identified by a letter suffix.
Example: Residential Lighting Schedule 1; Residential Heating and Cooking Schedule 1A; Residential Combined Lighting, Heating and Cooking Schedule 1B; Residential Offpeak Water Heating Schedule 1C; etc. Where rates are optional, the Schedule shall clearly indicate the optional feature.
The Commission encourages public utilities to file their tariff schedules via electronic mail and utility companies must comply with the requisite number of paper copies according to RP 6.
For electronically filed tariffs, each utility shall submit its tariff schedules prepared in Adobe Acrobat in portable document format (PDF) as an attachment to an e-mail message sent to the Executive Secretary at efile.psc@psc.state.ms.us. Electronic tariff schedules may also be submitted as PDF documents on appropriately formatted three and one-half (3.5) inch diskette, zip disk or CD-ROMs.
The Commission will stamp its approval in the space provided on each copy of an approved tariff, placing the original in its files and returning one (1) copy to the public utility.
Each tariff shall embody the following features unless they are not applicable to the kind, character or classification of service to which the schedule is applicable:
Each tariff shall include a Service Extension Policy. Each utility shall set forth in its tariff filed with the Commission the conditions and circumstances under which line extension or extensions of service will be made or for additional capacity needs of the system, including methods for computing contributions in aid of construction or impact fees. Copies of such provisions shall be kept on file in the local business office of the utility for public inspection. All contributions in aid of construction requested of a customer or developer by a utility shall be calculated so as to include the cost of any state or federal income taxes due on such contribution.
Any special contracts, rates or agreements shall be filed with the Commission. The requirements of this rule will be complied with by submitting copies of any such contracts, together with all supplemental agreements, addendums, or correspondence in which any of the original terms are changed. Such contracts, or other documents, shall be numbered Schedule Special 1, Special 2, etc. It is the intention of this rule to require the filing of all rates, contracts or systems of charging for any class or kind of service not otherwise required.
The term "compliance tariff" means a tariff filed pursuant to an order of the Commission entered in a rate proceeding under RP 9 or pursuant to a Stipulation entered among all the parties in a rate proceeding. The original and two (2) copies of proposed compliance tariffs shall be filed by the utility with the Executive Secretary of the Commission. The Executive Secretary shall forward two (2) copies to the Executive Director of the Staff. A certificate of service shall be filed with the Executive Secretary of the Commission by the utility and shall have been signed under oath certifying that all parties of record have been furnished notice of the filing of the proposed compliance tariff and manner of such notice.
When a utility files compliance tariffs with the Commission pursuant to an order of the Commission in a proceeding, the responsibility for reviewing the tariff submission to determine whether it complies with the Commission's order is upon the Staff, which shall provide a Proposed Order approving such Tariff, where applicable.
These provisions apply to a rate proceeding which is contested or in which all the parties have not stipulated.
Any party, other than the Staff, who desires to oppose the proposed compliance tariff must file its objection with the Executive Secretary of the Commission within seven (7) days after being served by the filing party with a copy of the proposed compliance tariff. The Commission may take said objection into consideration prior to issuing its order on the proposed compliance tariff.
Copies of opposition to the proposed compliance tariff must be transmitted to all parties of record by the party filing the opposition. A Certificate of Service must accompany the filing of the opposition.
Upon recommendation by the Staff that the proposed compliance tariff conforms with the order of the Commission issued in the case or conforms with the Stipulation of all parties, and if there is no opposition to the proposed tariff in accordance with this rule, the Commission shall issue an order approving the proposed compliance tariff. If a filing of opposition is properly made as described herein, a hearing may be conducted regarding the proposed compliance tariff.
After the order has been entered by the Executive Secretary of the Commission, the approved rates and other charges may be lawfully collected by the public utility until changed by subsequent order of the Commission.
39 Miss. Code. R. 1-9-113