3.35.050 Computation – Deduction.
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In computing the telephone service tax there may be deducted from the measure of tax any amount derived from the telephone service business which the town of Cathlamet is prohibited from taxing under the Constitution of the United States or the Constitution or laws of the state of Washington and any amount paid by the tax payer to the United States or the state of Washington as excise taxes. (Ord. 231 § 5, 1961)