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The amount of the bond shall be based on Operator's subscriber count at the time the bond is  xposted. The bond shall provide that, if Operator is unable to fulfill its refund obligation for any reason, then the surety will fulfill that obligation to the City, on behalf of Operator's subscribers.  SP- ` x6.` ` Accordingly, IT IS ORDERED that the Request for Emergency Stay of Local Rate Order  xfiled by Heritage Cablevision, Inc. d/b/a TCI of Southern Iowa IS GRANTED pending the resolution of Operator's appeal on the merits.  S- ` x7.` ` IT IS FURTHER ORDERED that, if Operator implements all or part of its proposed rates  xin excess of the rates permitted by the City's local rate order, Operator SHALL ESTABLISH an interest xbearing escrow account as described above. Alternatively, Operator SHALL SECURE the City against  xthe possibility of a refund of revenues collected in excess of those permitted by the City's local rate order  xby posting a bond as described above. Interest shall accrue, or be computed, at the prevailing U.S.  xInternal Revenue Service rate for tax refunds and additional tax payments. Proof of Operator's  xcompliance with this Order SHALL BE FILED with the Commission within thirty (30) days of the release"!z,`(`(88F#"  xof this Order or Operator's implementation of any increase in its equipment and installation rates in excess of the maximum rates permitted by the City's local rate order, whichever is later.  S- ` #x8.` ` This action is taken by the Associate  w%H> Chief, Cable Services Bureau, pursuant to authority delegated by section 0.321 of the Commission's rules. 47 C.F.R.  0.321. x` `  hh@FEDERAL COMMUNICATIONS COMMISSION x` `  hh@Marjorie Reed Greene x` `  hh@Associate Chief, Cable Services Bureau