Levying user fee on cigarettes to support EMS

SB 639 levies a new user fee on cigarette sales in West Virginia, directed specifically to fund Emergency Medical Services (EMS) programs. The bill creates a special revenue fund to collect and allocate all fee revenue exclusively for EMS support, including staffing, equipment, and training. It applies only to traditional cigarettes (as defined in the bill), not other tobacco products like e-cigarettes or smokeless tobacco. The fee will be paid by cigarette manufacturers and retailers as part of their tax obligations, with all funds legally required to support state EMS services.