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E. "Eligible project costs" means the portion of project costs attributable to a project to modify the 911 communication system to telephone subscribers who are required to pay the tax imposed by the provisions of this Chapter on access lines and trunk lines subject to the tax, and the portion of project costs related to implementation of a new CAD system. Eligible project costs shall not include exempt project costs. F. "Exempt project costs" means the portion of project costs attributable to a project to modify the 911 communication system to telephone subscribers who are exempted from the tax by Section 2-18-215 of this Chapter or are otherwise not required to pay any tax imposed by the provisions of this Chapter. G. "Tax" means the Emergency Communication System Access Tax imposed under the provisions of this Chapter. H. "Super trunk line" shall mean a trunk line with a capacity of at least 24 channels over a high capacity service, such as a 1.544 Mb, T-1, or Integrated Services Digital Network (ISDN) Primary Rate Interface (PRI) line. Notwithstanding the foregoing, "Super trunk line," does not include any trunk line that does not come within the definition of Section 2-16-201(Q) of this Ordinance. I. "Lifeline service" means discounted telephone service available to eligible low-income residential customers. J. "Local telephone service" means access to a local telephone system, providing two-way telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of the local telephone system, whether or not the service uses transmission wires. "Local telephone service" shall include wireless telephone service. "Local telephone service" shall also include service provided through any technology currently existing, or that may exist in the future, allowing a person within the City of San Leandro to access the 911 Communication System using that technology. For the purposes of the Emergency Communication System Access Tax, a person shall be construed to subscribe to "local telephone service" within the City of San Leandro if he or she has a "place of primary use," as such term is defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Section 124(8), within the geographic boundaries of the City of San Leandro. "Local telephone service" does not include any system that is expressly excluded from the defmition of "access line," "trunk line," or "super trunk line." K. "Operating costs" means any costs to operate, repair or maintain the 911 communication system or backup 911 communication system, including but not limited to costs for personnel, planning, training, software and hardware maintenance and upgrades, facility maintenance and repair, depreciation equipment replacement, technical infrastructure, attorney's fees, and associated administrative overhead costs. L. "Project costs" means any costs of acquiring, re-financing and installing computerized call delivery processing and dispatch equipment and software, and/or any other acquisition necessary to house 911 communication system equipment and staff in a ORDINANCE N0.2008-018 3