WV HB3419

Authorizes county commissions to impose an emergency medical services (EMS) sales tax of up to 0.25% (one quarter of one percent) on purchases subject to the state consumer sales and service tax

Requires all revenue from the EMS sales tax to be used exclusively for emergency medical services operations, personnel, equipment, and emergency response capabilities within the county

Mandates county commissions establish a funding rate based on each EMS run where services are provided and each treatment-in-place instance where transport is not required

Requires counties to notify the Tax Commissioner at least 180 days before imposing or changing the tax rate, with copies sent to the State Auditor and State Treasurer

Vests sole authority for administering, collecting, and enforcing the tax in the State Tax Commissioner, who may retain a fee of up to 5% of net collections or the cost of services provided, whichever is less