1. A county authorized to impose a tax under this chapter shall establish an emergency medical services trust fund into which revenues received from the taxes imposed shall be deposited. Moneys in the trust fund shall be used for emergency medical services. In addition, moneys in the fund may be used for the purpose of matching federal or state funds for education and training related to emergency medical services. Moneys remaining in the fund following expiration or discontinuance of the authority to impose the taxes as provided in section 422D.1, subsection 5, shall remain in the fund and may be expended for the purposes specified in this section.

Terms Used In Iowa Code 422D.6

  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Rule: includes "regulation". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
 2. A county may enter into chapter 28E agreements with other counties in order to ensure adequate coverage of the county’s service area.
 3. Costs which are eligible for emergency medical services trust fund expenditures include, but are not limited to:

 a. Defibrillators.
 b. Nondisposable essential ambulance equipment, as defined by rule by the Iowa department of public health.
 c. Communications pagers, radios, and base repeaters.
 d. Training in the use of emergency medical services equipment.
 e. Vehicles including, but not limited to, ambulances, fire apparatus, boats, rescue/first response vehicles, and snowmobiles.
 f. Automotive parts.
 g. Buildings.
 h. Land.
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