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 12 months and have an operational EMS levy. The bill also establishes a special revenue fund, known as the Emergency Medical Service Agency Fund, to collect and allocate the proceeds from this user fee exclusively for the support of emergency medical services.

In addition to the user fee, the bill updates definitions related to tobacco products, including the introduction of terms such as "electronic smoking device" and a broader definition of "other tobacco products" to encompass various forms of tobacco consumption. The changes aim to clarify the scope of tobacco regulation and ensure that the new user fee is effectively implemented to support EMS funding. Overall, the bill seeks to enhance public health funding through targeted taxation on tobacco products.

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