This bill proposes amendments to the Code of West Virginia, specifically targeting the taxation of tobacco products. It introduces a user fee of $1.00 on the sale of cigarettes, which is intended to generate revenue for emergency medical services (EMS) in counties that have continuously provided these services for the past year and have an operational EMS levy. The bill also defines "electronic smoking device" and expands the definition of "other tobacco products" to include various forms of tobacco and nicotine products, ensuring that the user fee applies broadly to tobacco consumption.

Additionally, the bill establishes a special revenue fund known as the Emergency Medical Service Agency Fund, which will be funded by the proceeds from the newly created user fee. The funds collected will be exclusively used to support emergency medical services within the state, ensuring that the financial resources are dedicated to enhancing public health and safety. The legislation aims to bolster EMS funding while also updating the definitions related to tobacco products in the state's tax code.

Statutes affected:
Introduced Version: 11-17-2, 16-4C-27, 16-4C-28