Quick question for anyone familiar with Idaho Power commercial tariffs. Working on a warehouse lease audit in Nampa where landlord is passing through what they call "gross receipts tax" as part of the Idaho Power Schedule 19 charges. This shows up as a separate line item adding about $34/month to a $850/month electric bill. I can't find any reference to gross receipts tax in the Schedule 19 tariff document. Is this a legitimate utility charge or something the landlord is adding inappropriately?
Idaho Power Schedule 19 - gross receipts tax pass-through question
Glenda, I don't work Idaho territory but that sounds suspicious. Most utilities roll tax obligations into their base rates rather than showing them as separate line items. I'd request a copy of the actual Idaho Power bill to see exactly how they're presenting those charges. Could be the landlord is adding their own tax burden and trying to pass it through as a utility charge.
Connie, you were right to be suspicious. I got the actual Idaho Power bills and there's no separate gross receipts tax line item. Landlord was adding Idaho state utility tax (which they owe as the customer of record) and trying to pass it through as a utility charge. That's a property management expense, not a utility cost. Tenant is getting a $408 credit for the past year.