Marshall County is looking at a half-cent sales tax increase aimed at one of the county’s most important and increasingly busy public services, emergency medical response. The proposed tax would provide Marshall CountyEMSwithadditional, dedicated revenue to help fund a new facility, purchase equipment and expand its ability to respond to emergencies across a county that continues to see growth in population, development and activity.
The need for additional EMS resources has become increasingly apparent in recent years. Marshall County EMSrespondedtomorethan 3,200 calls in 2025, the highest annual call volume in the department’s history.
The department recently added a sixth ambulance, which operates as a 24-hour unit, as part of an effort to keeppacewithdemand.EMS officials have also identified the need for additional stations and personnel.
Plans have been discussed for stations in the Kingston area and in the Enos and Willis-Powell communities, along with improvements to the county's emergency communications system to addressradiodeadzones.The proposed half-cent tax would give the county another source of revenue specifically dedicatedtoemergencymedical services rather than relying entirely on the county's existing general revenues.
One of the questions surrounding the proposal is how much sales tax a county can legally impose. Under Oklahoma law, counties generally face a two-percent limitation on county sales taxes.
However, state law provides a specific exception for emergency medical services. Oklahoma Statute 68 O.S. §1370.10 allows a county to impose a sales tax of up to one percent on sales and services in the county when the proceeds are dedicated solely to funding emergency medical services.
The law requires voter approval before the tax can be imposed. That means the EMS tax authority is separate from the county's ordinary two-percent limitation.
In practical terms, an approved EMS tax can provide a county with additional taxing capacity beyond the normal county sales-tax cap, rather than simply changing the ordinary cap from two percent to three percent. For Marshall County residents, the proposal being discussed is for only half-cent, or 0.5 percent, dedicated to EMS.
The distinction is important because the money generated by an EMS tax cannot simply be placed into the county's general fund and spent on unrelated projects. State law requires revenue from the EMS sales tax to be used for emergency medical services.
For Marshall County EMS, the issue is not simply addinganotherambulance.It is creating a system capable ofservingthecountyforyears to come.
As call volume increases, ambulances and crews can spend more time traveling long distances to calls and hospitals. When one ambulance is committed to a patient, another emergency elsewhere in the county can quickly place pressure on the remaining units.
Additional stations could allow ambulances and crews to be positioned closer to areas where calls are occurring, potentially reducing response times and improving coverage. The department's recent addition of a sixth ambulance is one example of the growth already taking place.
EMS officials have indicated they want to continue expanding the system rather than waiting until demand overwhelms available resources. A dedicated revenue stream could also help with the costs associated with maintaining ambulances, purchasing advanced medical equipment, upgrading communicationssystemsand eventually expanding facilities and staffing.
The proposed half-cent tax ultimately represents a decision about how Marshall County wants to prepare for its future. Emergency medical services are different from many other county services because the need for them cannot be scheduled.
A resident may need an ambulance at any hour of the day, whether the county is experiencing rapid growth or not. With more than 3,200 EMS calls recorded last year, Marshall County is already seeing a level of demand that officials say requires additional resources.
The proposed tax would place a small additional salestax burden on purchases made in the county while creating a dedicated source of funding for EMS infrastructure andequipment.For county officials and voters, the question will ultimately be whether that additional half-cent is a worthwhile investment in the county's emergency medical system.
If approved, the funding could help Marshall County EMS move from reacting to growth to preparing for it, providing the facilities, ambulances, equipment and personnel needed to serve a county that continues to change. The goal is straightforward: when someone in Marshall County dials 911 and needs an ambulance, there should be a properly equipped crew ready to answer the call.