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WV HB4113
Bill
Status
Introduced
1/14/2026
Primary Sponsor
Roland Jennings
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AI Summary
- Authorizes West Virginia county commissions to impose an emergency medical services sales tax of up to 0.25% (one quarter of one percent) on purchases subject to state consumer sales tax
- Revenue must be used exclusively for emergency medical services funding, including operations, personnel, equipment, and emergency response capabilities for residents and visitors
- County commissions must establish funding rates based on each EMS run where services are provided and each treatment-in-place instance where transport is not required
- Tax administration, collection, and enforcement is vested solely in the state Tax Commissioner, who may retain a fee of up to 5% of collections or actual service costs, whichever is less
- Counties must notify the Tax Commissioner, State Auditor, and State Treasurer at least 180 days before implementing the tax or changing rates
Legislative Description
Emergency Medical Services Sales Tax
Taxation
Last Action
To House Finance
1/14/2026
Committee Referrals
Finance1/14/2026
Full Bill Text
No bill text available