Each gas, electric, gas and electric, or telephone company utilizing late payment charge provisions, policies, or practices shall extend to its customers the following practices in relation to the application of late payment charges:
A. An allowance shall be made for conflicting governmental and company holidays;
B. Consideration shall be given by the utilities for an extension of the due date when, within the discretion of the company, conditions warrant, such as hardship, claims of late delivery of bill, etc.