| (E) describing the deductibility status of the contribution
under federal income tax law.
(2) A billing by the utility that includes a voluntary
contribution under this section must clearly state that the contribution
is voluntary and that it is not required to be paid.
(3) The utility shall promptly deliver contributions
that it collects under this section to the designated volunteer fire
department or emergency medical service, except that the utility may
keep from the contributions an amount equal to the lesser of:
(A) the utility's expenses in administering the contribution
program; or
(B) 5.0% of the amount collected as contributions.
(4) Amounts collected under this section are not rates
and are not subject to regulatory assessments, late payment penalties,
or other utility related fees, are not required to be shown in tariffs
filed with the regulatory authority, and non-payment may not be the
basis for termination of service.
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