Fire Insurance Premiums.
A tax is collected on fire insurance premiums. Taxes collected on fire insurance premiums are distributed in the following manner:
Fire Service Training Account.
In addition to fire insurance premium taxes, revenue into the Account consists of:
The Account may be used for fire service training; school fire prevention activities within the WSP; maintenance, operations, and capital projects of the State Fire Training Academy; and the operation of the Firefighter Joint Apprenticeship Training Program.
Twenty-two percent of fire insurance premium taxes received by the state are deposited into the Account.