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 service agencies. The bill stipulates that counties wishing to impose this fee must have provided continuous emergency medical services for the past 12 months and must have an operational emergency medical services levy. The funds collected from this user fee are mandated to be used exclusively for funding emergency medical services within the respective counties.

Additionally, the bill creates a special revenue fund known as the Emergency Medical Service Agency Fund within the State Treasury. This fund will consist of the revenues generated from the newly established user fee and is designated solely for supporting emergency medical services in the state. The bill ensures that any remaining balance in the fund, including accrued interest, will be retained and utilized for the specified purposes outlined in the legislation.

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