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Home My WebLink About04-02-2021 - Ogden Murphy email - RE: Examiner's Ruling (Word Format) CAUTION: This email originated from outside the City of Renton. Do not click links, reply or open attachments unless you know the content is safe. Good afternoon, Examiner Olbrechts – Absolutely no disrespect was meant with the request for an editable version of your Decision. We propose minimal refinements for clarity regarding the tax treatment of revenues from handset (phone) sales, as explained in the City’s response brief, filed electronically just moments ago. From the City’s perspective, the Activate case is distinguishable because it deals with use tax on phones (tangible goods / equipment) given away for free as a promotion and is not a case about utility tax imposed on a telephone business for providing network telephone service. The main takeaway from the Activate case relative to the instant case is that it reinforces that revenues from handset sales should not be included in the telephone utility tax measure, and it appears the parties agree on this point. Respectfully submitted, Kari L. Sand | Attorney Ogden Murphy Wallace P.L.L.C. 901 Fifth Avenue, Suite 3500 Seattle, WA 98164 Direct: 206.447.2250 | Fax: 206.447.0215 ksand@omwlaw.com <mailto:ksand@omwlaw.com> | www.omwlaw.com <https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.omwlaw.com%2F&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431297608%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=ju1CrTZ4u4FobzmJdk0T1nAmCSEXqDG%2FLmVwDSPqrsg%3D&reserved=0> Take a look at Ogden Murphy Wallace’s new website <https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fomwlaw.com%2F&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431307562%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=ioSqRhMPc46fnFp1KtbfXKYb08nhog9zz1Dzt%2BF1j5w%3D&reserved=0> ! CONFIDENTIAL COMMUNICATION - This communication constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 U.S.C. Section 2510, and its disclosure is strictly limited to the recipient intended by the sender. It may contain information that is proprietary, privileged, and/or confidential. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the contents is STRICTLY PROHIBITED. If you have received this message in error, please notify the sender immediately and destroy the original transmission and all copies. From: Phil Olbrechts <olbrechtslaw@gmail.com> Sent: Thursday, April 1, 2021 7:13 PM To: Kenya C. Owens <kowens@omwlaw.com> Cc: Cynthia Moya <CMoya@rentonwa.gov>; Degginger, Grant <DeggingerG@lanepowell.com>; Edwards, Scott M. <EdwardsS@lanepowell.com>; Kari L. Sand <ksand@omwlaw.com> Subject: Re: Examiner's Ruling (Word Format) This is a first, after issuing more than 2,000 decisions. I look forward to seeing how Ms. Sand believes she can improve upon the language of my sj decision. The metadata for the attached file has been scrubbed, which resulted in deletion of the line numbering and footers. One point I'd be interested in hearing from the parties on is the case of Activate v. Dept. of Revenue, 209 P.3d 524 (2009). That case held that cell phones sold in conjunction with cellular service plans don't qualify as "competitive telephone service" because the phones are not charged separately to the consumer. I haven't had the opportunity the study the case in detail, but was curious if the parties felt this case had any bearing on the recon request. The case can be addressed separate from the City's response brief in an email exchange if the City hasn't already included it in its response brief. On Thu, Apr 1, 2021 at 2:51 PM Kenya C. Owens <kowens@omwlaw.com <mailto:kowens@omwlaw.com> > wrote: Thank you Cynthia for the update. Kenya C. Owens | Municipal Legal Assistant Ogden Murphy Wallace P.L.L.C. 901 Fifth Avenue, Suite 3500 Seattle, WA 98164 phone: 206.447.7000 | Fax 206.447.0215 kowens@omwlaw.com <mailto:kowens@omwlaw.com> | www.omwlaw.com <https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.omwlaw.com%2F&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431307562%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=EYHhjpQDT1Eybotw8gejGtBEvbh9n55rlLqmGZ9HX3M%3D&reserved=0> CONFIDENTIAL COMMUNICATION - This communication constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 U.S.C. Section 2510, and its disclosure is strictly limited to the recipient intended by the sender. It may contain information that is proprietary, privileged, and/or confidential. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the contents is STRICTLY PROHIBITED. If you have received this message in error, please notify the sender immediately and destroy the original transmission and all copies. From: Cynthia Moya <CMoya@Rentonwa.gov <mailto:CMoya@Rentonwa.gov> > Sent: Thursday, April 1, 2021 2:49 PM To: Kenya C. Owens <kowens@omwlaw.com <mailto:kowens@omwlaw.com> > Cc: Phil Olbrechts <olbrechtslaw@gmail.com <mailto:olbrechtslaw@gmail.com> >; Degginger, Grant <DeggingerG@lanepowell.com <mailto:DeggingerG@lanepowell.com> >; Edwards, Scott M. <EdwardsS@lanepowell.com <mailto:EdwardsS@lanepowell.com> >; Kari L. Sand <ksand@omwlaw.com <mailto:ksand@omwlaw.com> > Subject: RE: Examiner's Ruling (Word Format) I do not have the word version either. I am waiting for the Hearing Examiner to respond back to you. Thank you, Cindy Moya, City Clerk Specialist City of Renton - Administrative Services/City Clerk Division cmoya@rentonwa.gov <mailto:cmoya@rentonwa.gov> 425-430-6513 From: Kenya C. Owens <kowens@omwlaw.com <mailto:kowens@omwlaw.com> > Sent: Thursday, April 01, 2021 1:03 PM To: Cynthia Moya <CMoya@Rentonwa.gov <mailto:CMoya@Rentonwa.gov> > Cc: Phil Olbrechts <olbrechtslaw@gmail.com <mailto:olbrechtslaw@gmail.com> >; Degginger, Grant <DeggingerG@lanepowell.com <mailto:DeggingerG@lanepowell.com> >; Edwards, Scott M. <EdwardsS@lanepowell.com <mailto:EdwardsS@lanepowell.com> >; Kari L. Sand <ksand@omwlaw.com <mailto:ksand@omwlaw.com> > Subject: Examiner's Ruling (Word Format) CAUTION: This email originated from outside the City of Renton. Do not click links, reply or open attachments unless you know the content is safe. Good Afternoon Cynthia, I am running into a lot of problems formatting the examiner’s ruling in the current pdf format (see attached). We want to show our purposed revisions, so for purposes of our response would you be able to send me a “word” version of the examiner’s ruling? I’d appreciate it greatly. Thank you, Kenya C. Owens | Municipal Legal Assistant Ogden Murphy Wallace P.L.L.C. 901 Fifth Avenue, Suite 3500 Seattle, WA 98164 phone: 206.447.7000 | Fax 206.447.0215 kowens@omwlaw.com <mailto:kowens@omwlaw.com> | www.omwlaw.com <https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.omwlaw.com%2F&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431307562%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=EYHhjpQDT1Eybotw8gejGtBEvbh9n55rlLqmGZ9HX3M%3D&reserved=0> CONFIDENTIAL COMMUNICATION - This communication constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 U.S.C. Section 2510, and its disclosure is strictly limited to the recipient intended by the sender. It may contain information that is proprietary, privileged, and/or confidential. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the contents is STRICTLY PROHIBITED. If you have received this message in error, please notify the sender immediately and destroy the original transmission and all copies. From: Phil Olbrechts <olbrechtslaw@gmail.com <mailto:olbrechtslaw@gmail.com> > Sent: Friday, March 12, 2021 2:20 PM To: Kenya C. Owens <kowens@omwlaw.com <mailto:kowens@omwlaw.com> > Cc: Degginger, Grant <DeggingerG@lanepowell.com <mailto:DeggingerG@lanepowell.com> >; Edwards, Scott M. <EdwardsS@lanepowell.com <mailto:EdwardsS@lanepowell.com> >; Cynthia Moya <CMoya@rentonwa.gov <mailto:CMoya@rentonwa.gov> >; Kari L. Sand <ksand@omwlaw.com <mailto:ksand@omwlaw.com> > Subject: Re: TracFone v. Renton Summary Judgment Ruling Ruling attached. I will be sending out an email shortly to discuss the setting of the appeal hearing date. On Tue, Mar 9, 2021 at 4:01 PM Kenya C. Owens <kowens@omwlaw.com <mailto:kowens@omwlaw.com> > wrote: Good Afternoon, Please find the Sharefile link below with the supplementation based on the Examiner’s oral ruling issued on February 23, 2021, on TracFone’s Motion to Compel Audit File. https://omwlaw.sharefile.com/d-sa7e64f2ec78146ac9efd9acb99300b3e <https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fomwlaw.sharefile.com%2Fd-sa7e64f2ec78146ac9efd9acb99300b3e&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431317520%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=RY%2FIH7efbQ0%2BEPW%2BiLGvdfWurzdRI%2BClTF%2BZ6%2FoqKx4%3D&reserved=0> Thank you, Kenya C. Owens | Municipal Legal Assistant Ogden Murphy Wallace P.L.L.C. 901 Fifth Avenue, Suite 3500 Seattle, WA 98164 phone: 206.447.7000 | Fax 206.447.0215 kowens@omwlaw.com <mailto:kowens@omwlaw.com> | www.omwlaw.com <https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.omwlaw.com%2F&data=04%7C01%7Ccmoya%40rentonwa.gov%7C49ceb087b6b24d6ec0dc08d8f631a400%7C71014141061148858e98cc96a05e1675%7C1%7C0%7C637530040431317520%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=XjG26TWXFJ4wuS1zd%2BWcRwgAXbG60CJFEh0%2Bc5jgz4k%3D&reserved=0> CONFIDENTIAL COMMUNICATION - This communication constitutes an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 U.S.C. Section 2510, and its disclosure is strictly limited to the recipient intended by the sender. It may contain information that is proprietary, privileged, and/or confidential. If you are not the intended recipient, any disclosure, copying, distribution, or use of any of the contents is STRICTLY PROHIBITED. If you have received this message in error, please notify the sender immediately and destroy the original transmission and all copies.