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Everett City Attorney's Office <br /> TO: Sharon Fuller, City Clerk <br /> FROM: David Hall, Deputy City Attorney <br /> CC: Mayor Stephanson, Council President Moore, and CAA Debra Bryant <br /> DATE: November 3, 2014 <br /> SUBJECT: Codification of Ordinance No. 3384-14 <br /> Upon further review of Ordinance No. 3384-14, adopted on June 18, 2014, I discovered that it <br /> contained a manifest inconsistency between the taxation of cellular telephone companies and <br /> land line telephone companies. Section 8(A)(4) deducted from gross income "Charges to cellular <br /> telephone service subscribers passed on to compensate for the cost to the company of the tax <br /> imposed by this Ordinance." The Ordinance contained no similar deduction for land line <br /> telephone companies. <br /> Historically, the City provided deductions for both companies and the legislative intent of <br /> Ordinance 3384-14 was to eliminate these deductions in their entirety. The inclusion of the <br /> deduction for cellular telephone companies constituted a clear conflict and inconsistency. <br /> Therefore,pursuant to your authority under Section 19 of Ordinance 3384-14 and RCW <br /> 35.21.500(6), I request that you codify the corrected version of Ordinance No. 3384-14 which I <br /> have attached to this memo. <br /> Sincerely, <br /> David Hall <br /> Deputy City Attorney <br />