Section 22 - Tax to finance Department and Commission(a) For the purpose of maintaining the Department of Public Service and Public Utility Commission, including expenses related to maintaining an adequate engineering, legal, and administrative force in the Department of Public Service and paying all the incidental expenses , including rents, each person, partnership, association, or private or municipal corporation conducting a business subject to the supervision of the Department of Public Service and Public Utility Commission, including electric cooperatives, shall pay into the State Treasury on or before April 15 annually, in addition to the taxes now required by law to be paid, a tax, at the rate named, according to the nature of the public service business engaged in by such person, partnership, association, or private or municipal corporation, based on the gross operating revenue received by such person, partnership, association, or private or municipal corporation in the conduct of such business in the State during the year next preceding, as shown by the annual report filed on or before such date with the Department of Public Service on the form prescribed by it and containing such information as may be necessary to enable the Department to determine the amount of the tax payable.(b) The taxes levied under this section shall not apply to sales of electrical power for resale.(d)(1) On June 30 of each year, any balance in the amount received by the Public Utility Commission from the special fund for the maintenance of engineering and accounting forces, after accounting for expenditures and encumbrances, in excess of 20 percent of the funds received by the Commission for that year shall be used in the manner provided by subdivision (3) of this subsection.(2) On June 30 of each year, any balance in the amount received by the Department of Public Service from the special fund for the maintenance of engineering and accounting forces, after accounting for expenditures and encumbrances, in excess of 20 percent of the funds received by the Department for that year shall be used in the manner provided by subdivision (3) of this subsection.(3) The excess balances determined under subdivisions (1) and (2) of this subsection shall be used in the next succeeding year to directly reduce the rates otherwise collected from the ratepayers of this State for the costs of the telephone Lifeline program authorized by subsection 218(c) of this title.Amended by 2024 , No. 85, § 343, eff. 7/1/2024.Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. 3/1/1961; 1961, No. 258, § 2, eff. 7/31/1961; 1973, No. 247 (Adj. Sess.), § 1; 1979, No. 204 (Adj. Sess.), § 8, eff. 2/1/1981; 1985, No. 115 (Adj. Sess.), § 1; 1985, No. 224 (Adj. Sess.), § 8; 1987, No. 272 (Adj. Sess.), § 1; 1989, No. 254 (Adj. Sess.), §§ 1, 2; 1991, No. 154 (Adj. Sess.), §§ 1, 2; 1995, No. 182 (Adj. Sess.) , § 24; 1995, No. 182 (Adj. Sess.), § 24a, eff. 7/1/1998; 1995, No. 182 (Adj. Sess.) , § 25, eff. 5/22/1996; 1997, No. 155 (Adj. Sess.) , § 10; 2009 , No. 33, § 58; 2019 , No. 70 , § 9.