HB4113

West Virginia HB4113 authorizes county commissions to impose an emergency medical services sales tax to fund local emergency medical services.

HB4113 allows county commissions in West Virginia to impose a sales tax on emergency medical services. The tax rate cannot exceed 0.25% of the purchase price. The revenue collected will be used exclusively for emergency medical services within the county, including operations, personnel, equipment, and emergency response capabilities. The Tax Commissioner will administer, collect, and enforce the tax, with fees deposited in a special revenue account. The bill also outlines exemptions and exceptions to the tax, such as sales of motor vehicles and motor fuel.