(a) As used in this section:
(1) "Commercial mobile radio service" means the same as defined at § 12-10-303; and
(2) "Prepaid wireless telephone service" means the same as defined at § 12-10-303.
(b) (1) To fund the equipment distribution program established by § 20-79-401 et seq., the Arkansas Public Service Commission may impose a surcharge of up to:
(A) Two-hundredths of a dollar ($0.02) per subject access line per month; and
(B) Two-hundredths of a dollar ($0.02) per working subject telephone number per month.
(2) Surcharges imposed by the commission under subdivisions (b)(1)(A) and (B) of this section shall:
(A) Be identical; and
(B) Not apply to prepaid wireless telephone service.
(c) The surcharges levied under this section shall be collected by the local exchange carriers and commercial mobile radio service providers from their customers and remitted to the Department of Finance and Administration for deposit as special revenues into the State Treasury to the credit of the Telecommunications Equipment Fund for the equipment distribution program under § 20-79-401 et seq.
(d) If revenues collected under this section exceed the costs of operating the program established by § 20-79-401 et seq., and if the excess at any time equals a three-year average of expenditures under this section and § 20-79-401 et seq., then the collection of the surcharge shall cease until one-half (1/2) of the surplus has been exhausted.