In order to provide the firefighting equipment, training, and maintenance needed by the volunteer fire departments in West Virginia, additional revenue has been allocated from a 0.55 percent surcharge imposed on fire and casualty insurance policies issued in West Virginia. All of the funds collected from this surcharge go to Volunteer Fire Departments.
§8-15-8b. Authorized expenditures of revenues from the municipal pensions and protection fund and the fire protection fund.
Revenues allocated to volunteer and part volunteer fire companies and departments may be expended only for the items listed in subdivisions (1) through (15) of this section.
Funds received from the state for volunteer and part volunteer fire companies and departments, pursuant to sections fourteen-d and thirty-three, article three, and section seven, article twelve-c, all of chapter thirty-three of this code, may not be commingled with funds received from any other source.
Expenditures may be made for the following:
(1) Personal protective equipment, including protective head gear, bunker coats, pants, boots, combination of bunker pants and boots, coats and gloves;
(2) Equipment for compliance with the national fire protection standard or automotive fire apparatus, NFPA-1901;
(3) Compliance with insurance service office recommendations relating to fire departments;
(4) Rescue equipment, communications equipment and ambulance equipment:
Provided, That no moneys received from the municipal pensions and protection fund or the fire protection fund may be used for equipment for personal vehicles owned or operated by volunteer fire company or department members;
(5) Capital improvements reasonably required for effective and efficient fire protection service and maintenance of the capital improvements;
(6) Retirement of debts;
(7) Payment of utility bills;
(8) Payment of the cost of immunizations, including any laboratory work incident to the immunizations, for firefighters against hepatitis-b and other blood borne pathogens:
Provided, That the vaccine shall be purchased through the state immunization program or from the lowest cost vendor available:
Provided, however, That volunteer and part volunteer fire companies and departments shall seek to obtain no cost administration of the vaccinations through local boards of health:
Provided further, That in the event any volunteer or part volunteer fire company or department is unable to obtain no cost administration of the vaccinations through a local board of health, the company or department shall seek to obtain the lowest cost available for the administration of the vaccinations from a licensed health care provider;
(9) Any filing fee required to be paid to the Legislative Auditor's Office under section fourteen, article four, chapter twelve of this code relating to sworn statements of annual expenditures submitted by volunteer or part volunteer fire companies or departments that receive state funds or grants;
(10) Property/casualty insurance premiums for protection and indemnification against loss or damage or liability;
(11) Operating expenses reasonably required in the normal course of providing effective and efficient fire protection service, which include, but are not limited to, gasoline, bank fees, postage and accounting costs;
(12) Dues paid to national, state and county associations;
(13) Workers' Compensation premiums;
(14) Life insurance premiums to provide a benefit not to exceed $20,000 for firefighters; and
(15) Educational and training supplies and fire prevention promotional materials, not to exceed $500 per year.