Fees and taxes

A.R.S. § 40-612 — under General Provisions.

A.R.S. § 40-612

Financing charges are not subject to either:

1. Any assessment of a franchise fee that is imposed by a municipality, county or other local government unit pursuant to a franchise agreement or lawful ordinance.

2. Taxes that are applicable to services provided by, or rates of, a public service corporation.