Voice over Internet protocol (VOIP) services in the nature of hosting Internet protocol (VOIP) telephones, namely, leasing and rental of telecommunications equipment in the nature of telephones for making voice calls over the Internet, provision of voice over Internet protocol (VOIP) private branch exchange services (PBX) dialing services, complete outsourced VOIP telephone and communication services, namely, rental and leasing of computers that manage voice calls made over the Internet