Gross revenues from non-switched telecommunications services shall be allocated to the township as follows.
(A) For purposes of this Appendix A-1, NON-SWITCHED TELECOMMUNICATIONS SERVICES means the two-way transmission of high speed digital voice, data and (for such applications as teleconferencing) video signals:
(1) To carry interexchange traffic between long distance carrier points-of-presence;
(2) To interconnect user locations to interexchange carrier points-of-presence; and
(3) To interconnect user locations.
(B) If all the locations of a given customer receiving service from the permittee are in the township, gross revenues shall include all revenues received from or imputed to that customer.
(C) If any but not all of the locations of a given customer receiving service from the permittee are in the township, the revenues attributable to the township shall be computed separately for each service taken by the customer. For each separate service taken, the revenues attributable to the township are all revenues received from or imputed to that service times a fraction whose numerator is the number of locations of the customer within the township taking that service and whose denominator is all the customer’s locations taking that service.
(D) If (such as with an interexchange carrier which contracts for capacity from the permittee so as to connect with its customers through the permittee’s telecommunications system) a customer uses the permittee’s telecommunications system to connect to third parties, such third parties shall be treated as customers (or customer locations, as the case may be) for purposes of this provision and revenue attribution thereunder. INTEREXCHANGE CARRIER means a person who provides interexchange telecommunications service, commonly called a long distance carrier (Sprint, MCI and AT&T are examples), and typically deemed a carrier under the Federal Communications Act of 1934 or amendments thereto.
(E) The different services taken by customers shall correspond with the classes of service offered by the permittee.
(F) Examples of the preceding computations are as follows:
Example 1:
A customer leases a 56 kbps data channel for $5,000/month which serves/may be accessed by one customer location each in Municipality A, Municipality B and Municipality C. $l,666/month is gross revenues from Municipality A (1/3 times $5,000).
Example 2:
A customer leases three T-1 telephone lines @ $400/month to connect to MCI. Gross revenues from Municipality A are computed separately for each line as follows:
The first connects a location in Municipality B to an MCI point of presence in Municipality A. $200/month is the gross revenues from Municipality A for this service (one-half times $400).
The second connects a location in Municipality A to the same MCI point of presence. All $400 is gross revenues from Municipality A for this service.
The third connects a location in Municipality C to a different MCI point of presence, located in Municipality D. There are no gross revenues from Municipality A for this service (but there would be gross revenues of $200 each in Municipality C and Municipality D).
Example 3:
Sprint, an interexchange (long distance) carrier, leases a large amount of capacity from the permittee for $50,000/month so that persons desiring to use its services may connect with it directly and not have to go through the local Ameritech central office. Sixteen customers take advantage of this service, comprising 42 locations, of which 28 locations are in Municipality A. Sprint’s point of presence is also in Municipality A.
$41,667 is gross revenues from Municipality A as follows:
$25,000 (half of the $50,000) is included because all the circuits (wherever the customer is located) connect to the point of presence in Municipality A, such as, each customer circuit is composed of two locations (one at the customer, one at Sprint), one of which is in Municipality A.
$16,667 (28/42 of $25,000) because the other half of the $50,000 is attributable to the specific customer locations being connected to Sprint, of which 28 out of 42 are in Municipality A.
(Prior Code, Chapter V, App. A-1)