11-26-201. Definitions -- Ceiling on local charges based on gross revenue of public service provider.
(1) As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a tax; a license; a fee; a license fee; a license tax; or a charge similar to Subsectionsthrough. (1)(a)(i) (v) "Municipality" means: a city; or a town. "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: imposed on the basis of the gross revenue of the public service provider; derived from sales, use, or both sales and use of the service within the county or municipality; and in a total amount that is greater than 6% of gross revenue.
(3) The determination of gross revenue under this section may not include: the sale of gas or electricity as special fuel for motor vehicles; or a local charge.
(4) This section may not be construed to: affect or limit the power of a county or a municipality to impose sales and use taxes under:; or Title 59, Chapter 12, Sales and Use Tax Act; or Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act 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.