Section 11-26-201 - Definitions - Ceiling on local charges based on gross revenue of public service provider(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:(vi) a charge similar to Subsections (1)(a)(i) through (v).(b) "Municipality" means: (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(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.Renumbered from § 11-26-1 and amended by Chapter 283, 2018 General Session ,§ 2, eff. 5/8/2018.Amended by Chapter 253, 2003 General Session.