For the purposes of this article, the following words and phrases shall have the meaning respectively ascribed to them by this section.
GROSS CHARGES. The amount paid for the act or privilege of originating or receiving telecommunications in the village and for all services rendered in connection therewith valued in money, whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of use, labor or service costs or any other expenses whatsoever. In case credit is extended, the amount thereof should be included only as and when paid. GROSS CHARGES shall not, however, include any item specifically excluded by state law.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state or a receiver, trustee, conservator or other representative appointed by order of any court.
TELECOMMUNICATIONS.
(1) In addition to the usual and popular meaning, includes, but is not limited to, messages or information transmitted through use of local, toll and wide area telephone service, channel service, telegraph services, teletypewriter service, computer exchange services; cellular mobile telecommunications service, specialized mobile radio services, paging service or any other form of mobile and portable one-way or two-way communications, or any other transmission of messages or information by electronic of similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. The definition of
TELECOMMUNICATIONS shall not include value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission.
(2) TELECOMMUNICATIONS shall not include purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retail consumer who originates or terminates the taxable end-to-end communications. Carrier access charges, right-of-access charges, charges for use of inter-company facilities, and all telecommunications resold in the subsequent provision used as a component of, or integrated into, end-to-end telecommunications service shall be non-taxable as sales for resale.