Stiehler v. Public Service Commission of the District of Columbia

SCHWELB, Associate Judge:

Robert 0. Stiehler and L. Leonard Haeker (the consumers) have petitioned this court for review of orders of the Public Service Commission of the District of Columbia (the Commission) holding that the District’s gross receipts tax (GRT) allows public utilities to collect a “tax-on-tax” from their customers. The consumers contend that the plain language of the statute precludes any “tax-on-tax” effect. We affirm.

I

On June 12, 1991, the Council of the District of Columbia enacted the District of Columbia Gross Receipts and Toll Telecommunication Service Tax Emergency…