In my experience the largest difference is distribution cost. The mandated distribution monopoly charges a lot (regulated price) to small customers.
Residential customers use highly variable amounts of electricity and typically pay a base rate in addition to usage which can have different tiers so additional use may get cheaper if you exceed a certain threshold. Often these contracts also offer month-by-month cancellation or may include a certain period for which the price is guaranteed not to change.
Industrial customers instead often buy bulk volume commitments. Instead of paying per use, they commit to using a certain amount and pay for that exactly. They also generally have much longer running contracts. There are also contracts that directly tie the price to the daily (or in some cases even hourly) market rate, which is usually not an option for residential customers. Their energy use is also generally more predictable than the load required for residential areas with the equivalent consumption so the cost for running and maintaining the grid is lower. Additionally there is a recent trend towards DC power delivery, further cutting costs.
Rooftop solar panels and domestic EV charging actually contribute to the cost of maintaining residential grids because they add to the peak load and variance, both of which have to be compensated for. In other words, per unit of energy sold, residential customers simply have more overhead than large scale business customers.
https://www.bls.gov/regions/midwest/data/averageenergyprices...
https://www.bdew.de/service/daten-und-grafiken/bdew-strompre...
This isn't to say your local utility isn't wasteful with its ratepayer money; it totally can be. There isn't enough pressure to lower rates. It's just worth saying that these specific "taxes" do have an intended destination, not just general govt.
In the summer, I have to pay to run an AC to get it out of the envelope.
