OPINION
EHRLICH, Judge.
¶ 1 The City of Tucson appeals from a summary judgment for People's Choice TV Corporation ("PCTV") in PCTV's tax court challenge to a Tucson audit assessment. The audit was conducted in accord with the telecommunications services privilege tax imposed by Tucson City Code ("Code") section 19-470.
¶ 2 Tucson presents these questions:
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