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In classifying customers served or water service furnished by the city, the city council may in its discretion consider any or all of the following factors: the difference in cost of service to various customers; the location of the various customers within and without the city; the difference of cost of maintenance, operation, repair and replacement of the various parts of the system; the different character of service furnished various customers, the quantity of water used by various customers; capital contributions made to the water system, including but not limited to assessment; and any other matters which constitute a reasonable ground for distinction. (Ord. 1634 § 1, 1996).