Indiana Code § 8-1-6-4

Imposition
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Sec. 4. A public utility fee is imposed upon each public utility subject to the provisions of this chapter equal to one hundred seventy-five thousandths percent (0.175%) of its gross revenue for the preceding calendar year. The commission may not bill or collect a public utility fee that is fifty dollars ($50) or less under this calculation. Formerly: Acts 1969, c.360, s.4. As amended by Acts 1977, P.L.101, SEC.3; P.L.159-1999, SEC.19; P.L.213-2025, SEC.100.

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