West Virginia Attorney General Opines on Randolph County EMS Fee

The West Virginia Attorney General (AG) recently released an opinion regarding implementation of the 0.4% Randolph County Special Emergency Ambulance Service Fee, which was originally approved on May 14, 2026. The fee was to be imposed on all sales or services rendered in Randolph to which sales tax is applicable within the county. However, on July 2, 2026, the Randolph County Commission voted to suspend the collection of Emergency Ambulance Service Fee, as the fee was suspected to be in violation of state law. The fee had since been under review to determine whether it will be reinstated in its current form, a modified form, or at all.

The Attorney General’s opinion states that the current fee structure resembles a sales tax, which counties in West Virginia do not have the authority to impose, though the AG concludes it would likely still be permissible as a fee under state law. The AG suggests modifying the fee so that it more closely resembles a flat fee, rather than a tax, and that this may reduce legal risk. However, the Streamlined Sales Tax Governing Board (SSTGB) is an independent body and it is unclear what position they would take on a flat fee. The AG ends the opinion encouraging the County Commission to work with the WV Tax Division to determine how to move forward. Find the opinion here.