Section 10-1-406 - Limitation of other telecommunications taxes or fees(1) Subject to the other provisions of this section, a municipality may not levy or collect a telecommunications tax or fee on a person except for a telecommunications tax or fee imposed by the municipality: (a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee: (i) is imposed in accordance with Section 72-7-102; and(ii) is not related to: (A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or(b) on a person that: (i) is not subject to a municipal telecommunications license tax under this part; and(ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.(2) Subsection (1)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance: (a) related to excavation, construction, or installation of a telecommunications facility; and(b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation.(3) A telecommunications tax or fee imposed under Subsection (1)(b) shall be imposed: (b) on a competitively neutral basis.Enacted by Chapter 253, 2003 General Session.