50% or more of the voting equity securities or other ownership interests, or which such person otherwise Controls.
“ Tax ” means any federal, state, local or foreign income, gross receipts, property, sales, use, license, excise, franchise, employment, payroll, premium, withholding, alternative or added minimum, ad valorem, transfer or excise tax, or any other tax, duty, or other like assessment of any kind whatsoever, together with any related interest, penalty, addition to Tax or additional amount, and any liability for any of the foregoing as transferee.
“ Tax Return ” means any report, return, document, declaration or other information or filing required to be filed with respect to Taxes (whether or not a payment is required to be made with respect to such filing), including information returns, any documents with respect to or accompanying payments of estimated Taxes, or with respect to or accompanying requests for the extension of time in which to file any such report, return, document, declaration or other information.
“ Tenant Leases ” means the leases, licenses and other occupancy agreements, either independent of or entered into pursuant to applicable Master Leases, pursuant to which any Person is granted the right to use space or install equipment on any of the Towers or on or in any of the Improvements located on any of the Sites.
“ Third Party Claim ” has the meaning ascribed thereto in Section 7.4(a). “ Third-Party Intellectual Property Rights ” means any rights to Intellectual Property owned by any third party.
“ Tower Related Assets ” means, with respect to each Tower, (a) all rights to any warranties and guarantees held by Company or any Company Subsidiary or their Affiliates with respect to such Tower (or the related Site), (b) all rights under any approvals of Governmental Entities to the extent held with respect to the ownership or operation of such Tower (and of the related Site if such Site is an Owned Site) and (c) all plans, specifications, studies, drawings, essential books and records, and documents relating to the Sites that are in Company’s or any Company Subsidiary’s possession, together with all other tangible or intangible personal property owned by Company or any Company Subsidiary relating to the design, operation, maintenance or ownership of the Sites. “Tower Related Assets” does not include any Excluded Assets.
“ Towers ” means the communications towers on the Sites (excluding Managed Sites) located at the property identified in Section 1.1(j) of the Disclosure Schedules and the communications towers leased by Company identified on Section 1.1(j) of the Disclosure Schedules.
“ WARN Act ” means the Worker Adjustment and Retraining Notification Act, as amended.
“ Working Capital ” means, as of any date, accounts receivable, prepaid current assets and other current assets (excluding cash), less accounts payable, accrued liabilities (excluding accrued interest payable on the Company Credit Facilities), deferred revenue, payments in