In this subtitle: “voice over Internet protocol service” or “VoIP service” means any service that: enables real–time two–way voice communications that originate from or terminate to the subscriber end user’s location requiring Internet protocol or any successor protocol to Internet protocol; and requires a broadband connection from the user’s location; and “voice over Internet protocol service” or “VoIP service” includes any such service that permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.