SB 167 — Establishing statewide health and safety fee for tourism and recreational activities by county commissions

WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee Substitute for Senate Bill 167 BYSBy ENATORSSSenators MIT,Smith, HAMILTO,Hamilton, OLIVERI,Oliverio, OBERTSRoberts, ,Swope, SWOPETarr, ,Taylor, ARR,Woodrum, TAYLOR,and OODRUMDeeds ,AND[Originating DEEDSin [Introduced January 10, 2024] Intr SB 167 A BILL to amend the CodeCommittee ofon WestFinance; Virginia, 1931, as amended, by adding thereto a new section, designated §7-1-3uu, relating to authorizing county commissions to impose a health and safety fee for tourism and recreational activities within the county;

reported February 21, 2024] CS for SB 167 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §7-1-3uu, relating to authorizing county commissions to impose a health and safety fee for tourism and recreational activities within the county;

requiring counties who impose fee to notify the State Fire Marshal and the Office of Emergency Medical Services;

andrequiring establishingmoneys requirementscollected for usefee ofbe proceedskept fromin fee.a separate account;

establishing requirements for use of proceeds from fee;

establishing waiver process for alternative use of proceeds;

and providing rulemaking authority.

1 CS for SB 167 (2) The fee for the following activities shall be collected for each ticket purchased or admission paid:

Intr SB 167 (B) Ski lift usage;

(b) The fee shall be collected only once on any seasonal or annual pass purchased for any of the activities to which the fee is applicable.applicable:

Provided, That the fee shall equal one percent of the purchase price on any seasonal or annual pass for any of the activities to which the fee is applicable if the purchase price is greater than $100.99.

(d) The person to whom the rental is mademade, or the service or activity is providedprovided, shall pay to the operator or vendor of the activity the amount of the health and safety fee imposed by the county hereunder, which fee shall be added to and shall constitute a part of the consideration paid for the rental, service, or activity, and which fee shall be collectible as such by the operator or vendor who shall account for, and remit to the county, all fees paid by such persons.

Operators 2 CS for SB 167 who are subject to the collection and remittance of hotel occupancy tax pursuant to §7-18-1 et seq.

(e) The county commission shall promulgate,notify bythe ordinance,State order,Fire rule,Marshal orand regulation,the administrativeOffice proceduresof forEmergency theMedical assessment,Services collection,of andits refundinitial ofdecision theto feeimpose authorizedand bycollect thisa section.health and safety fee.

The Intr SB 167 sheriff of each county shall bepromulgate, theby county'sordinance, agentorder, forrule, administrationor andregulation, collectionadministrative ofprocedures thefor fee and shall have the powerassessment, tocollection, initiateand civilrefund suitsof for the collectionfee ofauthorized theby fee.this section.

The sheriff of each county shall be the county's agent for administration and collection of the fee and shall have the power to initiate civil suits for the collection of the fee.

(f)In Theall circumstances, the moneys collected for the fee shall be expendedkept onlyin fora usediscrete inaccount emergencysolely servicesfor readinessthat andpurpose shalluntil bethey appropriatedare atexpended thein discretionaccordance ofwith the countyprovisions commissionof amongsubsection emergency(g) medicalof servicesthis providerssection. and paid and volunteer and part-volunteer fire departments located in the county.

(f) Every county commission imposing a health and safety fee shall report annually on or before 90 days before the end of the fiscal year all collections and expenditures, including an income statement and balance sheet, to the State Auditor, the Joint Committee on Government and Finance, the State Fire Marshal, and the West Virginia Office of Emergency Medical Services.

(g) Sixty percent of the moneys collected for the fee shall be expended only for use in emergency services readiness and shall be appropriated at the discretion of the county commission among emergency medical services providers and volunteer and part-volunteer fire departments located in the county.

Forty percent of the moneys collected for the fee shall be expended only for use in emergency services readiness or critical infrastructure projects and shall be appropriated at the discretion of the county commission among emergency medical services providers, volunteer and part-volunteer fire departments, and other critical infrastructure projects, as determined necessary by the county commission, located within the county:

Provided, however, That a county may seek a waiver from the State Fire Marshal and the West Virginia 3 CS for SB 167 Office of Emergency Medical Services allowing it to appropriate up to 100 percent of the moneys collected for use in critical infrastructure projects, if it is determined by the State Fire Marshal and the West Virginia Office of Emergency Medical Services that the county’s emergency services readiness needs will be met during such time as the waiver is in effect.

Such waiver may be in effect no longer than three years from the date of its issuance, at which point the county may reapply at the discretion of the county commission.

The State Fire Marshal and the West Virginia Office of Emergency Medical Services may promulgate legislative rules in accordance with §29A- 3-1 et seq.

of this code relating to criteria which must be satisfied to qualify for such waiver.