HB 4113
Emergency Medical Services Sales Tax
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill allows West Virginia counties to impose an emergency medical services (EMS) sales tax. Counties can collect up to a quarter of one percent on purchases, with some exemptions for motor vehicles and fuel. The revenue generated will be distributed to the counties and used exclusively to fund emergency medical services operations, personnel, and equipment. The Tax Commissioner will administer the tax collection and distribution, and can charge fees for services, deposited into a special revenue account.
Key provisions
- Counties can impose an emergency medical services sales tax at a rate of up to one quarter of one percent.
- Certain sales are exempt from the tax, including motor vehicles, motor fuel, and sales exempt from the state sales tax.
- Revenue will be distributed monthly to counties by the Tax Commissioner.
- The revenue must be used exclusively for emergency medical services funding.
- The county commission establishes a funding rate based on emergency medical services runs and treatment instances.
- The Tax Commissioner has sole authority to administer, collect, and enforce the tax.
- The Tax Commissioner can assess fees for services, deposited into a special revenue account.
- The tax must be collected from the purchaser alongside existing sales taxes.
Who is affected
- County Commissions
- Residents of West Virginia
- Healthcare Providers
- Tax Commissioner
- Businesses operating in West Virginia
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