Randolph County suspends special emergency ambulance fee after state tax objections, seeks AG opinion

The Randolph County Commission unanimously suspended collection of its Special Emergency Ambulance Service Fee on July 2 after the West Virginia State Tax Department informed the county that parts of the ordinance may violate the Streamline Sales Tax agreement and could expose the county to civil action.

Commission President David Kesling told the meeting the State Tax Department warned the ordinance’s service-fee provisions jeopardize West Virginia’s participation in the Streamline Sales Tax agreement and that the department would be required to bring a civil action to collect any money imposed under the ordinance. Kesling said the State Tax Commissioner agreed not to sue if the county immediately suspended collections.

Kesling moved that the commission immediately suspend collection of the fee, notify local businesses, and ask the county prosecuting attorney to seek an advisory opinion from the West Virginia Attorney General about whether the fee, in its present form or a different form, may lawfully be imposed. Commissioner Chris Siler seconded the action; the measure passed unanimously.

The commission said it consulted its newly retained counsel in Charleston and will await the Attorney General’s advisory opinion before taking further enforcement or collection steps. The motion to suspend was framed as a temporary administrative halt while the county seeks legal clarity rather than as a final policy decision.

No ordinance amendment, alternative fee structure, or timeline for the AG opinion was specified at the meeting. Commissioners did not vote to rescind the ordinance; they suspended collection pending the legal review and instructed the county prosecuting attorney to pursue the advisory opinion.