1. (1) As used in this part:

   1. (a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:

      1. (i) a tax;
      2. (ii) a license;
      3. (iii) a fee;
      4. (iv) a license fee;
      5. (v) a license tax; or
      6. (vi) a charge similar to Subsections (1)(a)(i) through (v).

   2. (b) "Municipality" means:

      1. (i) a city; or
      2. (ii) a town.
   3. (c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.

2. (2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:

   1. (a) imposed on the basis of the gross revenue of the public service provider;
   2. (b) derived from sales, use, or both sales and use of the service within the county or municipality; and
   3. (c) in a total amount that is greater than 6% of gross revenue.

3. (3) The determination of gross revenue under this section may not include:

   1. (a) the sale of gas or electricity as special fuel for motor vehicles; or
   2. (b) a local charge.

4. (4) This section may not be construed to:

   1. (a) affect or limit the power of a county or a municipality to impose sales and use taxes under:

      1. (i) Title 59, Chapter 12, Sales and Use Tax Act; or
      2. (ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
   2. (b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.
5. (5) This section takes precedence over any conflicting provision of law.

Renumbered and Amended by Chapter 283, 2018 General Session