Arkansas Code Title 25. State Government § 25-29-103. Assessment on local exchange service providers

(a) In order to fund the services provided by the Arkansas Deaf and Hard of Hearing Telecommunications Services Corporation, the Board of Directors of the Arkansas Deaf and Hard of Hearing Telecommunications Services Corporation shall levy assessments on all providers of:

(b) The board may adjust the assessment no more than once in a calendar year quarter, but at no time shall the assessment exceed the amount set in subsection (a) of this section.

(c) The assessment under subdivision (a)(1) of this section shall not be levied on more than one hundred (100) lines at any single customer location.

(d) The assessments levied under subsection (a) of this section may be collected by the providers of local exchange service or commercial mobile radio service from their customers and transmitted monthly to the board, and the board shall deposit the assessments into a financial institution authorized to accept public funds.

(e) The assessments levied under subsection (a) of this section by the corporation shall not be considered a tax and shall not be affected by any laws of this state governing taxation, nor shall the assessments be subject to any state or local tax or franchise fee.