(a) The rate of the franchise tax imposed under § 8-402 of this subtitle is 2% of gross receipts derived from business in the State.
(b) The rate of the tax imposed under § 8-402.1">8-402.1 of this subtitle is:
(1) 0.062 cents for each kilowatt hour of electricity delivered by the public service company for final consumption in the State; and
(2) 0.402 cents for each therm of natural gas delivered by the public service company for final consumption in the State.