summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to authorize county commissions to impose an emergency medical services tax.
AI Summary
This bill authorizes county commissions in West Virginia to impose an emergency medical services sales tax, which can be up to one-quarter of one percent of the purchase price of taxable goods and services, with some exceptions like motor vehicles and motor fuel. The revenue generated from this tax is to be exclusively used to fund emergency medical services within the county, covering operations, personnel, equipment, and response capabilities, and will be distributed monthly by the Tax Commissioner. Counties must notify the Tax Commissioner, State Auditor, and State Treasurer at least 180 days before imposing or changing the rate of this tax, and the Tax Commissioner will administer, collect, and enforce the tax, retaining a fee of up to five percent for these services. This county tax is in addition to existing state and other local taxes.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
To House Finance (on 01/14/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4113&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=943454947 |
| Fiscal Note - County Commissioners' Association of West Virginia | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=943454946 |
| Fiscal Note - Auditor, State of WV | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=943454949 |
| Fiscal Note - Treasurer's Office, WV | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=943454948 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4113%20intr.htm&yr=2026&sesstype=RS&i=4113 |
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