This bill amends the Code of West Virginia by adding six new sections that authorize county commissions to impose an emergency medical services 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 exclusively used to support emergency medical services within the county, including operations, personnel, and equipment.

Additionally, the bill stipulates that counties must notify the Tax Commissioner, State Auditor, and State Treasurer at least 180 days prior to imposing or changing the tax rate. The Tax Commissioner is given sole authority to administer, collect, and enforce the tax, and may impose fees for these services, which will be deposited into a special revenue account. The emergency medical services sales tax will be collected from purchasers in conjunction with other existing state and local taxes, ensuring that it is an additional charge rather than a replacement for current taxes.

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