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A.R.S. § 30-1011

Fees and taxes

Financing charges are not subject to either:

1. A franchise fee that is imposed by a municipality, county or other local government unit as a result of a franchise agreement or lawful ordinance.

2. Taxes that are applicable to services provided by or rates of a public power entity.

Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.