The aggregate amount of all franchise payments, or contributions or payments in lieu thereof, or other exactions imposed upon gas utilities by any municipality of this state for engaging in business within the municipality, or for the use and occupancy of its streets and public ways is a matter between the municipality and the gas utility. The amount of the exactions charged to and collected from the consumers by the utility shall be in accordance with the respective municipal ordinance or statute. The amount of such exactions shall be charged to consumers within said municipality pro rata in accordance with actual revenue associated with the provided service. The amount of such charges shall be separately stated as a line item on the regular billings to consumers as a dollar amount.
Okla. Admin. Code § 165:45-15-3