OPINION
LACAGNINA, Judge.
Both the City of Phoenix (City) and Arizona Public Service (APS) appeal the trial court's review of an administrative hearing officer's ruling regarding a 39-month audit assessment for city privilege license taxes. The City claims the trial court erred as follows:
1. By finding that APS properly deducted the gross franchise fees from all three classes of customers in computing its tax;
2. By finding that as a result...
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