Revises local government taxation statutes by: (1) Eliminating nonsupplant language;

(2) Authorizing counties to impose an excise tax on the privilege of engaging in business as a utility;

(3) Authorizing a city or town to impose a tax on the gross income of certain water-sewer districts;

(4) Allowing use of local real estate excise taxes for park operations; and

(5) Clarifying the location of first use for brokered natural gas.