Relating to collecting a tax from all manufacturers and distributors of opioid drugs

HB 5672 imposes an annual excise tax on opioid manufacturers and distributors selling Schedule II drugs to West Virginia pharmacies. The tax equals one cent per 100 pills multiplied by the previous year's state opioid overdose death count (as reported by the Department of Health). Pharmacies collect this tax from manufacturers/distributors (not patients) and remit it to the Ryan Brown Addiction Prevention and Recovery Fund. This revenue directly funds state addiction prevention and recovery programs. The tax rate adjusts yearly based on updated overdose statistics.