Emergency Medical Services Sales Tax

HB 3419 allows West Virginia counties to impose a 0.25% sales tax specifically for funding local emergency medical services (EMS). The tax applies to most retail purchases (excluding motor vehicles, fuel, and exempt items) and must be used exclusively for county EMS operations, personnel, equipment, and emergency response services for both residents and visitors. County commissions must establish funding rates based on actual EMS calls and treatments, with revenue distributed monthly by the Tax Commissioner from the Local Sales Tax Fund. This bill directly affects counties that adopt the tax and ensures funds cannot be diverted to other purposes.