West Virginia Code § 7-15-17

Imposition and collection of special emergency ambulance service fee by
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county commission.
A county commission may, by ordinance, impose upon and collect from the users of
emergency ambulance service within the county a special service fee, which shall be known
as the "special emergency ambulance service fee." The proceeds from the imposition and
collection of any special service fee shall be deposited in a special fund and eused only to pay
reasonable and necessary expenses actually incurred and the cost of buildings and
equipment used in providing emergency ambulance service to residentrs of the county. The
proceeds may be used to pay for, in whole or in part, the establishment, maintenance and
operation of an authority, as provided for in this article: Provided, That an ambulance
company or authority receiving funds from the special emergency ambulance fees collected
pursuant to this section may not be precluded from making ntonemergency transports.

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