On my 5spd GT, there's one in the center console under the cup holders. Remove the center console cover, and you should see the wiring connections to the hand brake, the console power point, and a third connector. On mine, it was not plugged into anything, but may be on an auto model. One of the leads (I think there are 3 or four?) is a switched 12v, but it is not on the accessory delay circuit. you can find it with a multi-meter easily. I initially tapped my XM to it for + and the ground on the power point for -, but changed it later to a stay on with the acc delay.
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