(1) As used in this part: (a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: (i) a tax; (ii) a license; (iii) a fee; (iv) a license fee; (v) a license tax; or (vi) a charge similar to Subsections (1)(a)(i) through (v). (b) "Municipality" means: (i) a city; or (ii) a town. (c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.

(a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: (i) a tax; (ii) a license; (iii) a fee; (iv) a license fee; (v) a license tax; or (vi) a charge similar to Subsections (1)(a)(i) through (v).

(i) a tax;

(ii) a license;

(iii) a fee;

(iv) a license fee;

(v) a license tax; or

(vi) a charge similar to Subsections (1)(a)(i) through (v).

(b) "Municipality" means: (i) a city; or (ii) a town.

(i) a city; or

(ii) a town.

(c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.

(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges: (a) imposed on the basis of the gross revenue of the public service provider; (b) derived from sales, use, or both sales and use of the service within the county or municipality; and (c) in a total amount that is greater than 6% of gross revenue.

(a) imposed on the basis of the gross revenue of the public service provider;

(b) derived from sales, use, or both sales and use of the service within the county or municipality; and

(c) in a total amount that is greater than 6% of gross revenue.

(3) The determination of gross revenue under this section may not include: (a) the sale of gas or electricity as special fuel for motor vehicles; or (b) a local charge.

(a) the sale of gas or electricity as special fuel for motor vehicles; or

(b) a local charge.

(4) This section may not be construed to: (a) affect or limit the power of a county or a municipality to impose sales and use taxes under: (i)Title 59, Chapter 12, Sales and Use Tax Act; or (ii)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or (b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.

(a) affect or limit the power of a county or a municipality to impose sales and use taxes under: (i)Title 59, Chapter 12, Sales and Use Tax Act; or (ii)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or

(i)Title 59, Chapter 12, Sales and Use Tax Act; or

(ii)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or

(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.

(5) This section takes precedence over any conflicting provision of law.