§ 10-192.02. Definitions.

(a)

As used in this Subdivision, the following terms shall have the following meaning:

(1)

Director shall mean the Director of Finance or the Director's designee.

(2)

Mobile Telecommunications Sourcing Act means the Federal Mobile Telecommunications Sourcing Act, P.L. 106-252.

(3)

Service Address means the location of the telecommunications equipment to which a call is charged, regardless of where the call is billed or paid; and in the case of mobile telecommunications service, the location of the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Act.

(4)

User shall mean any person who purchases or acquires for use telecommunications service subject to the tax imposed under this Subdivision.

(5)

Vendor shall mean any person who sells, distributes, or delivers telecommunications service subject to the tax imposed under this Subdivision.

(CB-37-2002)