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QUESTION: May revenues derived by a municipality from a "utility franchise tax" contractually bargained for or imposed by the municipality on a public utility company conducting business within its limits be used as a criterion in determining whether such municipality has met the minimum tax eligibility or revenue equivalency requirements of s. 218.23(1)(c), F.S. (1974 Supp.) in view of Florida Public Service Commission Order No. 6591, dated April 4, 1975, directing an electrical utility company to assess "franchise taxes" imposed on the company by various governmental bodies throughout its…