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