For the purpose of § 115.25(B), GROSS REVENUES means all amounts earned, received or accrued by a permittee and its affiliates in whatever form and from all sources which are in connection with or attributable to the permittee’s telecommunications system in township or to the permittee’s or its affiliates’ provision of telecommunications services within the township.
(A) Gross revenues shall include, but not be limited to, all revenues from or attributable to customers, other carriers, or third parties whether for services, equipment, directories, publications or otherwise. It shall include revenues of the types generally described in the Revenue Accounts of the FCC Uniform System of Accounts for telecommunications companies as in effect on October 31, 1996, 47 C.F.R. § 32 Subpart D, whether or not the permittee or its affiliates are subject to such System of Accounts, including Accounts 4999 through 5302 and any cross-referenced accounts or sub-accounts which may be established by permittee or its affiliates relating to the preceding account numbers. Gross revenues shall include all services provided by a permittee or its affiliates, whether or not subject to regulation at the federal, state or local level. For transactions with affiliates gross revenues shall be computed in accordance with the principles set forth in 47 C.F.R. § 32.27 as in effect on October 31, 1996, including in particular 47 C.F.R. § 32.27(d), and otherwise at the fair market rate.
(B) (1) Gross revenues shall include all amounts received, earned or accrued during a period regardless of whether:
(a) Received or not in the case of amounts earned or accrued;
(b) The amounts are to be paid in cash, in trade or by means of some other benefit to the permittee or its affiliates;
(c) The goods or services with which the revenue is associated are provided at cost or the revenue amount can be matched against an equivalent expenditure;
(d) The amounts are characterized, separately identified or accounted as being for goods, services or fees to be paid to units of government or government agencies; or
(e) The amounts are initially recorded or received by the permittee or by an affiliate.
(2) However, gross revenues shall exclude uncollectible accounts during the period, computed on a fair basis consistently applied.
(C) Gross revenues shall be computed at the level where first received from an entity not in any way affiliated with the permittee and shall not be net of:
(1) Any operating expense;
(2) Any accrual, including without limitation, any accrual for commissions; or
(3) Any other expenditure.
(D) Revenues from customers shall be allocated to the township based upon whether or not the location being provided service pursuant to the permit is located in the township and not by any other allocation method. Revenues from non-switched telecommunications services shall be allocated to the township as set forth in Appendix A-1.
(E) Revenues whose source cannot be identified with a specific customer or township shall be allocated to the township based upon the percentage of customers in the township compared to the number of customers served by that portion of permittee’s telecommunications system (including portions outside the township) to which the revenues are reasonably attributable.
(Prior Code, Chapter V, App. A)