Levying user fee on cigarettes to support EMS

SB 859 would impose a new user fee on cigarette sales in West Virginia. Cigarette sellers (manufacturers and retailers) would pay this fee, with all collected funds directed into a special revenue fund specifically for supporting emergency medical services (EMS). The bill amends tobacco tax laws to define "cigarette" broadly and creates two new sections to establish this fee and fund mechanism. This policy change would generate dedicated revenue for EMS operations, directly affecting cigarette sellers and benefiting EMS providers across the state.