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    SECTION VIII: REVENUES 8 .0 2 . F lat ra te s. In ord er to produ ce the revenu es re q u ire d it w ill be n e c e s s a r y fo r the Water D istrict to in cre a se the p resen t w ater r a te s . Until the entire rate structure can be reexam in ed it is intended that the p re se n t rates shall be m ultiplied by a fa ctor n e c e s s a r y to p r o ­duce the re q u ire d revenue shown in Table XI. The rates of the L as V egas Land and W ater Com pany are establish ed by the P u b lic S e rv ice C o m m is s io n of N evada. The L as V egas V a lley W ater D is trict, h ow ever, is exem pt fr o m su p ervision by the P u b lic S erv ice C om m ission and has the authority to esta b lish its own rates (S ection l6d of le g isla tiv e act crea tin g the W ater D is tr ict). The L as V egas Land and Water C om pany p re p a re s a " M onthly R e p o rt of W ater S e rv ice A ccou n ts" on their F o r m 26. On this fo r m , ea ch individual account is listed by s e rv ic e num ber and the m onthly fla t-r a te ch a rg e. A study of the July, 1953 accounts was m ade, and the re su lts are tabulated in Table XII, showing the d ifferen t am ounts o f p re se n t m onthly b ills , number of cu stom er accounts fo r each am ount, and total reven u e fo r each m onthly b ill. A total of 6, 236 cu stom er a ccou n ts with a m onthly revenue of $ 3 1 ,0 3 7 .0 6 was d eterm in ed fr o m this study. The annual revenue would be $ 3 72 ,44 5 ; and, assum ing a ten p er cent in cre a se in population for 1954, the annual in com e fo r 1954 at the p resen t rates would be $372,445 x 1. 10, or $409, 9 . e d e s ir e d revenu e fo r 1954, fr o m Table XI, would be $960,000 fo r an en tire year at $75 p er s e rv ic e connection, and the re q u ire d p ercen ta ge L ij h ($960,000 - $409,690) x 100, or a p p ro x i-m c r e a s e m ra tes in in r< would be <tAnQ Aon m a tely 134 p er cent. $409,690 T able XIII show s the p resen t and p rop osed w ater ra te s, the nu m ­b e r of cu stom er accou n ts, and the total m onthly reven u es fo r 1954 The total g r o s s in com e, b a sed on the p rop osed water ra te s, was found o be $ 8 0 ,7 1 4 .0 5 , or app roxim ately $960, 000 p er yea r. The apparent d iscre p a n cy betw een the num ber of s e r v ic e c o n ­n ection s shown in T able VII and the num ber of cu stom er accounts shown in T a b les XII and XIII is due to the p resen t m ethod of billin g b y s e r v ic e n u m b ers. E ach s e rv ic e num ber rep resen ts a s e r v ic e accoun t and a cu stom er accoun t m ay include a num ber of s e rv ic e con n ection s m one b ill T o illu stra te this m ethod of billin g cu stom ers fo r w ater u sage, fiv e s e r v ic e num bers w ere se lected fr o m the file s of the L as V egas Land and W ater C om pany. T hese s e rv ic e num bers together with the v a riou s types of cu stom ers and water ra te s, are tabulated on C om p a n y's F o r m 2, "W ater S erv ice A ccount R e c o r d , one ca rd -4 4 -