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(UNAT) filed with the Commission a request for waiver of the requirement to contribute to the  X-universal service support mechanismsV yO3-ԍ United Native American Telecommunications, Inc. Request for Waiver, DA 98949 (filed May 14, 1998) (Request). because UNAT collects 98.68 percent of its privateline revenue from telecommunications service that UNAT provides to the U.S. government. For the reasons discussed below, we deny UNAT's Request.  X^-J I. BACKGROUND ă  X0-x2.` ` The Statute and Rules. In the Telecommunications Act of 1996 (1996 Act),L0 V yO-ԍ Pub. L. No. 104104, 110 Stat. 56.L  X-Congress amended the Communications Act of 1934 (Act)V {Oz-ԍ 47 U.S.C.  151, et seq. Hereinafter, all citations to the 1996 Act and the Act will be to the relevant section of the United States Code unless otherwise noted. by, among other things, adding section 254 to the Act. Section 254(b) states that, "[a]ll providers of telecommunications services should make an equitable and nondiscriminatory contribution to the preservation and  X-advancement of universal service,"C V yO$-ԍ 47 U.S.C.  254(b)(4).C through "specific, predictable and sufficient Federal and"0*%%ZZN"  X-State mechanisms."CV yOy-ԍ 47 U.S.C.  254(b)(5).C To accomplish these goals, the Act mandates that "[e]very telecommunications carrier that provides interstate telecommunications services shall contribute, on an equitable and nondiscriminatory basis, to the specific, predictable, and sufficient mechanisms established by the Commission to preserve and advance universal  X-service."@XV yO-ԍ 47 U.S.C.  254(d).@ The statute defines the term "telecommunications carrier" as "any provider of  X-telecommunications services,"AV yO& -ԍ 47 U.S.C.  153(44).A and the term "telecommunications service" as "the offering of telecommunications for a fee directly to the public, or to such classes of users as to be  X_-effectively available directly to the public, regardless of the facilities used."A_xV yO -ԍ 47 U.S.C.  153(46).A Section 254(d) provides, that in addition to these "mandatory contributors," the Commission may require "[a]ny other provider of interstate telecommunications" to contribute to universal service, "if  X -the public interest so requires."@  V yO-ԍ 47 U.S.C.  254(d).@ The Act authorizes the Commission to exempt a mandatory contributor from contributing to the universal service support mechanisms only "if the carrier's telecommunications activities are limited to such an extent that the level of such  X -carrier's contribution to the preservation and advancement of universal service would be de  X -minimis."@ V yO -ԍ 47 U.S.C.  254(d).@ The statute did not similarly restrict the Commission's ability to exempt "other providers of telecommunications service."  X}-x3.` ` On May 8, 1997, the Commission released the Universal Service Order  Xh-implementing section 254 of the Act. t  h( V {OA-ԍ Federal-State Joint Board on Universal Service, CC Docket No. 96-45, Report and Order, 12 FCC Rcd  {O -8776 (1997) (Universal Service Order), as corrected by Federal-State Joint Board on Universal Service, Errata,  {O-CC Docket No. 96-45, FCC 97-157 (rel. June 4, 1997), consolidated appeal pending sub nom Texas Office of  {O-Public Utility Counsel v. FCC and USA, No. 97-60421 (5th Cir. 1997); Federal-State Joint Board on Universal  {Oi-Service, Order on Reconsideration, CC Docket No. 96-45, 12 FCC Rcd 10095 (rel. July 10, 1997); Changes to the Board of Directors of the National Exchange Carrier Association Inc., Federal-State Joint Board on  {O -Universal Service, CC Docket Nos. 97-21, 96-45, Report and Order and Second Order on Reconsideration, 12  {O!-FCC Rcd 18400 (1997), as corrected by Federal-State Joint Board on Universal Service, Errata, CC Docket No.  {O"-96-45, DA 97-2477 (rel. Dec. 3, 1997); Changes to the Board of Directors of the National Exchange Carrier  {OY#-Association Inc., Federal-State Joint Board on Universal Service, CC Docket Nos. 97-21, 96-45, Order on Reconsideration, Second Report and Order and Further Notice of Proposed Rulemaking, 12 FCC Rcd 12444  {O$-(1997); Federal-State Joint Board on Universal Service, CC Docket Nos. 96-45, 97-160, Third Report and Order,"$ 0*%%V%"  {O-12 FCC Rcd 22485 (1997), as corrected by Federal-State Joint Board on Universal Service, Erratum, CC Docket  {OZ-Nos. 96-45 and 97-160 (rel. Oct. 15, 1997); Changes to the Board of Directors of the National Exchange Carrier  {O$-Association, Inc., Federal-State Joint Board on Universal Service, CC Docket No. 97-21, Report and Order and  {O-Second Order on Reconsideration in CC Docket 97-21, 12 FCC Rcd 22423 (1997); Federal-State Joint Board on  {O-Universal Service, CC Docket No. 96-24, Third Order on Reconsideration, 12 FCC Rcd 22801 (1997);  {M-Federal-State Joint Board on Universal Service, Access Charge Reform, Price Cap Performance Review for  {OJ-Local Exchange Carriers, Transport Rate Structure and Pricing, End User Common Line Charge, CC Docket  {O-Nos. 96-45, 96-262, 94-1, 91-213, 95-72, Fourth Order on Reconsideration, 13 FCC Rcd 5318 (1997) (Fourth  {O-Reconsideration Order), as corrected by Federal-State Joint Board on Universal Service, Errata, CC Docket Nos.  {O-96-45, 96-262, 94-1, 91-213, 95-72, DA 98-158 (rel. Jan 29, 1998), appeal pending in Alenco Communications,  {Or -Inc., et al. v. FCC and USA, No. 98-60213 (5th Cir. 1998); Federal-State Joint Board on Universal Service, Fifth Order on Reconsideration and Fourth Report and Order in CC Docket No. 96-45, FCC 98-120 (rel. June  {O -22, 1998); Federal-State Joint Board on Universal Service, Order and Order on Reconsideration, CC Docket No. 96-45, FCC 98-160 (rel. July 17, 1998). The resulting Commission rules require all"h  0*%%ZZ" telecommunications carriers providing interstate telecommunications service to contribute to  X-universal service.@ V yO0-ԍ 47 C.F.R.  54.703.@ They also specifically identify resellers of interstate services as mandatory  X-contributors.3 &V {O-ԍ Id.3 Pursuant to the authority granted it by section 254(d), the Commission  X-required "other providers of interstate telecommunications" (i.e., providers of interstate telecommunications that offer interstate telecommunications for a fee on a noncommon  X-carrier basis, and payphone providers that are aggregators) to contribute to universal service.vV {O-ԍ Id.; see Universal Service Order, 12 FCC Rcd at 9183, para. 794.v  Xa-x4.` ` Pursuant to the authority to exempt mandatory contributors whose contributions  XJ-would be de minimis, the Commission exempted from the contribution requirement all entities  X5-whose annual contribution would be less than $10,000.\5JV {O0-ԍ Universal Service Order, 12 FCC Rcd at 9186, para. 801; 47 C.F.R.  54.705. The Commission's rule exempts both "mandatory contributors" and "other providers of telecommunications service" from the requirement  {O-to contribute to universal service in any year in which the carrier's contribution is less than $10,000. Id.Č In addition, with respect to "other providers of telecommunications service," the Commission exempted those entities that  X -provide interstate telecommunications exclusively to the government.m nV {O& -ԍ Universal Service Order, 12 FCC Rcd at 9186, para. 800.m Specifically, paragraph  X -800 of the Universal Service Order states: XxX` ` government entities that purchase telecommunications services in bulk on behalf of themselves. . .will not be considered "other providers of telecommunications" that will be required to"0*%%ZZ" contribute. Such government entities would be purchasing services for local or state governments or related agencies. Therefore, we find that such government agencies serve only their internal needs and should not be required to contribute. . . . Similarly, if an entity exclusively provides interstate telecommunications to public safety or government entities and does not offer services to others, that entity will not be required  X_-to contribute.3_V {O-ԍ Id.3 x`  X1-x5.` ` UNAT's Petition. UNAT describes itself as an aggregator and reseller of  X -"privateline" circuits to the federal government.7 ZV yO% -ԍ Request at 1.7 UNAT, thus, is a telecommunications carrier that provides interstate telecommunications service, and, therefore, pursuant to the Act,  X -is a mandatory contributor to the universal service support mechanisms.Q V yO-ԍ 47 C.F.R. 54.703; 47 U.S.C  254(d).Q UNAT indicates  X -that it also has one commercial customer.C zV yO-ԍ Request at 1.C UNAT reports that during the first six months of 1997, its interstate telecommunications service revenues averaged $424,025 per month, and only about $5,585 (or 1.32 percent) of its averaged monthly revenues is derived from  X-interstate telecommunications service provided to UNAT's one commercial customer.3 V {OK-ԍ Id.3 UNAT calculates that its monthly contribution to universal service, based upon all of its interstate telecommunications service enduser revenues, would be approximately $14,821, or more than double the amount of the revenues it receives from providing service to its one  X4-commercial customer.34V {O-ԍ Id.3 As a result, on May 14, 1998, UNAT filed with the Commission a request that the Commission permanently waive, in its entirety, the requirement for UNAT to  X-contribute to the universal service support mechanisms.3. V {O-ԍ Id.3  X-x6.` ` UNAT maintains that the Commission should grant its request for a waiver because UNAT collects 98.68 percent of its privateline revenue from telecommunications service that UNAT provides to the federal government, and there is a possibility that UNAT" 0*%%ZZ"  X-will not be able to recover these charges from the federal government.3V {Oy-ԍ Id.3 Specifically, UNAT contends that the Commission should permit UNAT to exclude from the calculation base all of the revenue that UNAT receives from the government, and thus enable UNAT to qualify  X-for the de minimis exemption.3ZV {O-ԍ Id.3 UNAT also maintains that a waiver is warranted because, but for the revenue that UNAT receives from its one commercial customer, UNAT would qualify  X-for the "government exemption."3V {O, -ԍ Id.3 Finally, UNAT argues that, in the alternative, the Commission should require the government to reimburse UNAT for UNAT's contribution to  Xa-universal service.7a~V yO -ԍ Request at 2.7  X3-x7.` ` The Commission issued a public notice seeking comments on UNAT's  X -request. V {O-ԍ United Native American Telecommunications, Inc. Request for Waiver, Public Notice, DA 98949  {O-(Accounting Policy Division rel. May 19, 1998) (Public Notice). AT&T Corporation (AT&T) responded with comments opposing it,p j V yO7-ԍ Opposition of AT&T Corporation (filed June 2, 1998) (AT&T Opposition).p and UNAT  X -filed comments in reply. V yO-ԍ Reply Comments to Opposition of AT&T Corp. and Request for Extension of Filing Date for Reply Comments (filed June 17, 1998) (Reply). Although the UNAT Reply was received after the due dates  {O@-established by the Commission in the Public Notice, in the interest of establishing a complete record, and  {O -because this Petition is being addressed in a permitbutdisclose proceeding in which ex parte communications  {O-are permitted subject to disclosure, we considered all submissions. See Public Notice at 2; 47 C.F.R.  1.1206.  In its reply, UNAT argues that UNAT's ability to recover its contribution to the universal service support mechanism may be further reduced by the fact  X -that the Commission's rules require UNAT to contribute based upon prior year revenues.5 V yO8-ԍ Reply at 4.5  X - II. DISCUSSION ă  X{-x8.` ` Generally the Commission's rules may be waived for good cause shown.= {@V yOl"-ԍ 47 C.F.R.  1.3.= But, as noted by the Court of Appeals for the D.C. Circuit, agency rules are presumed valid, and"d 0*%%ZZ"  X-"an applicant for waiver faces a high hurdle even at the starting gate."!V {Oy-ԍ WAIT Radio v. FCC, 418 F.2d 1153, 1157 (D.C. Cir. 1969), cert. denied, 409 U.S. 1027 (1972). The Commission may exercise its discretion to waive a rule where the particular facts make strict compliance  X-inconsistent with the public interest."ZV {O-ԍ Northeast Cellular Telephone Co. v. FCC, 897 F.2d 1164, 1166 (D.C. Cir. 1990). In addition, the Commission may take into account considerations of hardship, equity, or more effective implementation of overall policy on an  X-individual basis.O#V {OA -ԍ WAIT Radio supra at 1157.O Waiver is, therefore, appropriate if special circumstances warrant a deviation from the general rule, and such deviation would better serve the public interest than  Xv-strict adherence to the general rule.W$v~V {O -ԍ Northeast Cellular supra at 1166.W As further discussed below, we conclude that UNAT has failed to justify grant of a waiver.  X1-x9.` ` UNAT claims that it should not have to contribute to universal service because  X -it qualifies for the de minimis exemption.7% V yO-ԍ Request at 1.7 UNAT acknowledges, however, that it can only  X -qualify for the de minimis exemption if the Commission agrees to exclude the revenue from  X -UNAT's government customers.3& V {OA-ԍ Id.3 UNAT claims that the Commission should permit UNAT to exclude from the calculation base all of the revenue that UNAT receives from its contracts for service to the government, because there is a possibility that UNAT will not be able to  X -recover the contributions based thereon from its government customers.3' 2 V {O-ԍ Id.3 According to UNAT, its contracts with the government are exempt from the requirements to pay taxes and  X}-contribute to universal service.3(} V {O-ԍ Id.3 UNAT's position is based upon a letter from one of its government agency customers, the Defense Information Systems Agency, Defense Information  XO-Technology Contracting Organization (DITCO),)"OV V yOV -ԍ Reply at Exhibit 1. According to the letter from DITCO, DITCO has not yet determined whether any, or all of the charges for universal service passed through from its contractors are appropriate. Reply at Exhibit 1. DITCO concludes, therefore, that it will pay the charges under protest, and with reservation of the right to  {O"-recoup the payments from its contractors. Id.  and on UNAT's interpretation of paragraph"O@)0*%%ZZ"  X-800 of the Universal Service Order.9*V yOy-ԍ Request at 2. 9  X-x10.` ` UNAT contends that, absent a waiver, "the burden of collecting or recovering the costs [will be] on the 'sole' commercial customer or outside of a contract negotiated in a prior period," and neither it nor its sole commercial customer should have to bear the cost of  X-contributing on the basis of revenues that UNAT receives from the government.3+XV {O-ԍ Id.3 Additionally, UNAT argues in its reply that, because the Commission's rules require UNAT to contribute to the universal service support mechanism based upon prior year revenues,  XJ-UNAT may not be able to recover its contributions from its current customers.5,JV yO -ԍ Reply at 4.5 According  X3-to UNAT, "[t]he current customers are carrying the load if the revenues decrease or [sic] otherwise reaping the benefits of an increase in revenue and the change in charges or lack  X -thereof."3- zV {O2-ԍ Id.3  X -x11.` ` AT&T responds that, if UNAT is exempted from the requirement to contribute on the basis of all of its interstate telecommunications service enduser revenues, the burden of UNAT's obligations will fall on all other carriers contributing to the support mechanisms,  X-as their contributions will increase to compensate for the reduction.B. V yOQ-ԍ Opposition of AT&T at 6.B In AT&T's view, this  X}-result would be contrary to the public interest, and the principle of competitive neutrality.3/}V {O-ԍ Id.3  XO-x12.` ` Pursuant to section 254, the rules established in the Universal Service Order  X:-provide for the de minimis exemption as the only basis upon which the Commission may  X%-exempt a mandatory contributor.~0%. V {O-ԍ Universal Service Order, 12 FCC Rcd at 9188, para. 804; 47 C.F.R.  54.705.~ We believe that the legislative history of section 254(d)  X-evidences a Congressional intent that this exemption be narrowly construed.g1 V {O!-ԍ Universal Service Order, 12 FCC Rcd at 9187, para. 802.g The de minimis exemption allows a "mandatory contributor" to forego contributions when in any given year  X-its contribution is less than $10,000.@2R V yO$-ԍ 47 C.F.R.  54.705.@ UNAT is a mandatory contributor.93V yO-ԍ Request at 1.9 The anticipated"X30*%%ZZ" amount of UNAT's contribution based upon all of its privateline telecommunications service  X-enduser revenues ($14,821 per month) is more than the de minimis threshold.34XV {O-ԍ Id.3 Accordingly,  X-we conclude that UNAT does not qualify for the de minimis exemption without special treatment.  X-x13.` ` In addition, we are not persuaded that we should exclude the majority of UNAT's telecommunications service enduser revenues, which would enable UNAT to qualify  Xc-for the de minimis exemption. As noted, UNAT claims that excluding those revenues is appropriate because it has no means of recouping the cost of its contributions thereon. Although the Commission's rules permit carriers to pass through all or part of their universal service contributions to their endusers in customer bills, the requirement to contribute is not  X -dependent upon a carrier's ability successfully to do so.t5 V {O-ԍ See Universal Service Order, 12 FCC Rcd at 921012, paras. 853857. t The Commission's rules are intended to carry out the statutory mandate that every telecommunications carrier that provides interstate telecommunications service "contribute, on an equitable and nondiscriminatory basis, to the specific, predictable, and sufficient mechanisms established by the Commission to  X -preserve and advance universal service."@6 |V yO-ԍ 47 U.S.C.  254(d).@ Accepting the argument that the Commission should not count revenue from endusers who are not willing to pay the charges for universal service passed through to them by the carrier, would appear to be inconsistent with the statutory requirement that every telecommunications carrier that provides interstate telecommunications contribute to the universal service support mechanisms. We also reject the argument that UNAT should be given special treatment because UNAT may not be able to recover fully contributions based upon prior year revenues. The Commission's rules are clear that UNAT's contribution to universal service is not to be limited to the amount it can pass  X-through to its endusers.7 V {O-ԍ Universal Service Order, 12 FCC Rcd at 921012, paras. 853857; 47 C.F.R  54.709. We find no special circumstance here justifying waiver of the Commission's rules. We also find no basis for granting the alternative request that the  X-Commission require UNAT's government customers to pay the passthrough charges.w8\V yO!-ԍ In any event, we do not perceive any significant adverse consequences to UNAT or the public in enforcing the requirements of section 54.703 of the Commission's rules in this situation. We are not convinced that UNAT has no means of minimizing the impact of the contributions on its working capital. It is not clear to us, nor apparently to DITCO, that DITCO is not liable to pay UNAT for these charges under existing contracts.  {O6$-See footnote 40. In addition, as we noted in the Universal Service Order, we recognize that by assessing a new contribution requirement, we created an expense or cost of doing business that the carriers did not anticipate at"%70*%%?%"  {O-the time they entered into many contracts. Universal Service Order, 12 FCC Rcd at 9209, para. 851. We, thus, found that it would serve the public interest to allow telecommunications carriers and providers to make changes  {O"-to existing contracts for service in order to adjust for this new cost of doing business. Id. w"80*%%ZZq"Ԍ  X-x14.` ` Finally, we also reject UNAT's contention that, because so little of its telecommunications service enduser revenues are derived from its one commercial customer, it should be considered an entity that exclusively provides interstate telecommunications  X-service to the government.79V yOA -ԍ Request at 2.7 We agree with AT&T that UNAT is not eligible for the "government exemption," because that exemption is only available to "other providers of interstate telecommunications," and UNAT is not an "other provider of interstate  X_-telecommunications."':X_|V yO -ԍ AT&T Opposition at 3. AT&T also argues that UNAT does not meet the requirements for qualification for the exemption, because UNAT is neither purchasing services on behalf of, nor providing services exclusively, to the government. AT&T Opposition at 4.' Paragraph 800 of the Universal Service Order, cited by UNAT in  XJ-support of its position,7;JV yO-ԍ Request at 2.7 explains that the "government exemption" is for "other providers of telecommunications," and is based upon the finding that such government agencies and their  X -agents serve only the government's internal needs.g< , V {O-ԍ Universal Service Order, 12 FCC Rcd at 9186, para. 800.g There is no dispute that UNAT is an interstate telecommunications service carrier, and as such must be treated as a mandatory  X -contributor. Moreover, it is clear that UNAT is not a government entity that is either  X -purchasing for, or providing services solely to, the government.H= V {OF-ԍ See para. 4 supra.H Accordingly, we reject the UNAT argument that the Commission should consider it an entity that exclusively provides interstate telecommunications service to the government.  X{-x15.` ` Based upon the foregoing, we conclude that UNAT does not meet the requirements for a waiver, and UNAT must contribute to the universal service support mechanisms on the same basis as all other telecommunications carriers.  X-  III. ORDERING CLAUSES ă x  X-x16.` ` Accordingly, IT IS ORDERED that, pursuant to the authority contained in section 0.291 of the Commission's rules, 47 C.F.R.  0.291, the Request for Waiver, filed May 14, 1998, by United Native American Telecommunications, IS DENIED." P =0*%%ZZ"Ԍ X-ԙx17.` ` IT IS FURTHER ORDERED that the petitioner's request to receive an extension of time to file reply comments is GRANTED. x` `  hh@James D. Schlichting x` `  hh@Deputy Chief, Common Carrier Bureau