(1) Subject to the other provisions of this section, a municipality may not levy or collect a telecommunications tax or fee on a person except for a telecommunications tax or fee imposed by the municipality: (a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee: (i) is imposed in accordance with Section 72-7-102; and (ii) is not related to: (A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (b) on a person that: (i) is not subject to a municipal telecommunications license tax under this part; and (ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.

(a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee: (i) is imposed in accordance with Section 72-7-102; and (ii) is not related to: (A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

(i) is imposed in accordance with Section 72-7-102; and

(ii) is not related to: (A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

(A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

(b) on a person that: (i) is not subject to a municipal telecommunications license tax under this part; and (ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.

(i) is not subject to a municipal telecommunications license tax under this part; and

(ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.

(2) Subsection (1)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance: (a) related to excavation, construction, or installation of a telecommunications facility; and (b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation.

(a) related to excavation, construction, or installation of a telecommunications facility; and

(b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation.

(3) A telecommunications tax or fee imposed under Subsection (1)(b) shall be imposed: (a) by ordinance; and (b) on a competitively neutral basis.

(a) by ordinance; and

(b) on a competitively neutral basis.