9-499.06. Fire insurance premium tax revenues; cities and towns and fire districts utilizing private fire companies Monies received pursuant to sections 9-951 and 9-952 by a city or town or legally organized fire district which procures the services of a private fire company shall be deposited in the city or town general fund or, in the case of a fire district, in the fire fighters' relief and pension fund for the purpose of providing fire protection services.
Arizona Legal Code