As used in this Subdivision, the following terms shall have the following meaning: Director shall mean the Director of Finance or the Director's designee. Line means a connection to the local telephone exchange through a unique telephone number. Mobile Telecommunications Sourcing Act means the Federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126. User shall mean any person who purchases or acquires for use telecommunications service subject to the tax imposed under this Subdivision. Vendor shall mean any person who owns a telephone line for the reception, transmission or communication of message by telephone, or leases, licenses, or sells telephonic communication in the county. Centrex access lines including centrex local exchange access lines or trunk lines. Access or trunk lines including each residence, business or PBX local exchange access lines or trunk lines. Voice over internet protocol (VOIP) service. Wireless telephone lines. Wireless Telephone means any equipment or instrument that transmits: Cellular telephone service; Prepaid wireless line service; Personal communication service; or Any other commercial mobile radio service as defined by the Federal Communications Commission (FCC).