Utility Billing and Collection Issues

This information is intended as a resource to Washington local governments on the many issues associated with utility billings and collection practices. Information in this document is most applicable to sewer, water, and storm drainage utilities, as these  are the most often provided services. Much of the information provided can be extrapolated to other utility services such as gas, electric, and solid waste, but only after confirmation by legal counsel.  Please note that this information does not include or substitute for accounting principles in accordance with accepted standards and directives by the state auditor’s office.

• Billing Procedures
  • Deposits, When and If Required
  • Combined Utility Accounts - Allocation of Payments
  • Budget Payments
  • Overpayment and Underpayment of Utility Bills
  • Billing Adjustments Due to Leaks and Meter Failures
• Collection Practices for Delinquent Utility Accounts
  • Delinquent Accounts
  • Utility Liens
  • Penalties and Interest
  • Service Termination and Reconnections
  • Landlord/Tenant Issues
• Comprehensive  Provisions for Billing and Collection
• Sample Ordinance Provisions
• Citizen Information About Utility Bills
• Additional Readings
• Identity Theft Red Flags Rule
• Senior and Low-Income Utility Rate Discounts