When the Company is or becomes liable to any municipal corporation, other tax levying corporation, or political subdivision of the state, for any license tax, excise tax, privilege tax, use tax, franchise fee or tax, or other like tax, based upon the amount of electric service sold or revenues received by the Company within the territorial limits of such corporation or political subdivision, or based upon the number of poles, meters or other utility property units owned or used by the Company within such territorial limits; or for any other tax, fee or service charge, which other tax, fee or service charge is not imposed upon all other businesses at substantially the same rate; then the amount of such tax, fee or charge shall be added, pro rata, to the bills to customers of the Company for electric service rendered within such territorial limits, including compensation for the additional State gross receipts tax resulting therefrom; provided, however, that a franchise fee or franchise tax based upon the number of poles owned or used by the Company within such territorial limits shall not be so added to the bills of customers when such fee or tax is not in excess of $1 per pole per year. Adjustments in bills will be made by adding to each bill, as determined by application of the appropriate rate schedule, a local tax surcharge computed as a fraction of such bill. The fraction to be added shall be calculated by dividing the local tax rate, expressed as a decimal, by one minus the sum of the local and state tax rates, both expressed as decimals.