This bill amends the Code of West Virginia by adding six new sections that authorize county commissions to impose an emergency medical services (EMS) sales tax. The tax rate is capped at one-quarter of one percent of the purchase price, and specific exemptions are outlined, including sales of motor vehicles and motor fuel that have already been taxed. The bill establishes a revenue distribution program, mandating that the collected funds be used exclusively for emergency medical services within the county, including operations, personnel, and equipment. Counties are required to notify the Tax Commissioner, Auditor, and Treasurer prior to imposing or changing the tax rate.

Additionally, the bill stipulates that the administration and enforcement of the EMS sales tax will be solely the responsibility of the Tax Commissioner, who may impose fees for services related to the tax collection. These fees will be deposited into a special revenue account. The EMS sales tax will be collected from purchasers alongside existing state and local taxes, ensuring that it is an additional charge rather than a replacement for current taxes. Overall, the bill aims to enhance funding for emergency medical services at the county level, ensuring better public health and safety.

Statutes affected:
Introduced Version: 7-27-46, 7-27-47, 7-27-48, 7-27-49, 7-27-50, 7-27-51