OPINION
GRANT, Presiding Judge.
Taxpayer Sonitrol of Maricopa County, Inc., ("Sonitrol") appeals from summary judgment denying its claim for a refund of some $40,082.55 in City of Phoenix privilege license taxes assessed pursuant to Phoenix City Code section 14-470 (taxing "the business of providing telecommunications services to consumers within this City"), effective April 1, 1987. The appeal raises these issues:
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