FISCAL YEAR JULY 1, 2022 – JUNE 30, 2023
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF WHEELING, WEST VIRGINIA
In accordance with Code Section 11-8-14, as amended, the Council proceeded to make an estimate of the amounts necessary to be raised by levy of taxes for the current fiscal year, and does determine and estimate the several amounts to be as follows:
The amount due and the amount that will become due and collectible from every source during the fiscal year INCLUDING THE LEVY OF TAXES, is as follows:
REVENUE SOURCE
Unassigned Fund Balance 200,000
Property Taxes – Current
Expense 3,946,839
Prior Year Taxes 172,111
Supplemental Taxes 209,710
Tax Loss Restoration 3,138
Property Taxes Excess Levy 1,477,891
Tax Penalties, Interest &
Publication Fees 27,277
Gas & Oil Severance Tax 52,398
Excise Tax on Utilities 1,289,901
Business & Occupation Tax 12,982,926
Wine & Liquor Tax 439,149
Animal Control Tax 2,187 Hotel Occupancy Tax 1,161,942
Amusement Tax 260
Horse & Dog Racing Tax 61,994 Sales Tax 3,900,000
Fines, Fees & Court Costs 384,273
Parking Violations 73,540
Licenses 109,713
Building Permit Fees 187,394
Miscellaneous Permits 78,002
Franchise Fees 513,934
IRP Fees (Interstate
Registration Plan) 581,551
Cemetery Revenue 14,489 Parks & Recreation 167,703
Parking Meter Revenues 198,078
Rents & Concessions 66,883
Refuse Collection 2,175,909
Fire Protection Fees 2,091,529
Charges for Services 234,444 Charges to Other Entities 259,605
Ambulance Fees 1,545,000
Federal Government Grants 552,144
Contributions From
Other Entities 43,905 Charges to Other Funds 205,926
Payment in Lieu of Taxes 34,889
Transfers from Rainy Day
Fund 1,000,000
Gaming Income 440,000
Municipal Specific 5,959
Interest Earned on
Investments 5,737 Reimbursements 85,060
Sale of Materials 28,068
Insurance Claims 3,576
Video Lottery (LVL) 819,350
Miscellaneous Revenues 73,337
TOTAL ESTIMATED
REVENUE (GENERAL
FUND) 37,907,721
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $3,100
Coal Severance Tax 68,100
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $ 71,200
Coal
General Severance
Fund Fund
ESTIMATED CURRENT
EXPENDITURES
Economic Development $ 226,470 – Mayor’s Office 33,217 – City Council 107,972 – City Manager’s Office 602,665 71,200
Finance Office 1,555,503 – City Clerk’s Office 211,266 – Police Judge’s Office 120,146 – City Attorney 215,272 – Engineering 175,888 – Personnel Office 344,235 – Regional Development
Authority 10,825
Planning & Zoning 603,860 –
Data Processing 159,714
Contributions / Transfers
to Other Funds 1,000,000
Market House 241,965 – Contingencies 131,322
Police Department 8,527,377 – Fire Department 11,327,763 –
Communication Center/
Central Dispatch 98,120 –
Streets & Highways 4,824,259 –
Central Garage 1,173,397 –
Public Transit 1,477,891 –
Garbage Department 2,029,890 –
Recycling Center 103,722 –
Parks & Recreation 458,552 –
Visitors Bureau 580,971 –
Youth Program 206,602 –
Playgrounds 635,142 –
Civic Center-Municipal
Auditorium 332,000 – Capital Projects-General
Government 50,000
Capital Projects-Public
Safety 202,100 – Capital Projects-
Street and Transportation 139,615 –
TOTAL ESTIMATED
EXPENDITURES $37,907,721 71,200
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2022 – JUNE 30, 2023
Certificate of Valuation Levy Taxes
Assessed Value Rate/ Levied
for Tax Purposes $100
Class I
Personal Property $ 0 12.05 $ 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $547,843,080 24.10 $1,320,302
Personal Property 24,234 58
Total Class II $547,867,314 $1,320,360
Class IV
Real Estate $393,090,270 48.20 $1,894,695
Personal Property 252,882,011 1,218,891
Public Utility 52,780,234 254,401
Total Class IV $698,752,515 $3,367,987
TOTAL VALUE AND
PROJECTED
REVENUE $1,246,619,829 $4,688,347
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 234,417
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 89,078
Less Allowance for Tax
Increment Financing (if
Applicable) 337,720
TOTAL PROJECTED PROPERTY
TAX COLLECTION $4,027,132
Less Assessor Valuation Fund 0.02 and 0.0125 80,293
(Subtracted from regular current
expense taxes levied only)
Net Amount to be Raised by
Levy of Property Taxes $3,946,839
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Excess Levy/Levies
FISCAL YEAR JULY 1, 2022 – JUNE 30, 2023
Levy Taxes
Certificate of Valuation Rate/$100 Levied
Assessed Value
for Tax Purposes
Class I
Personal Property 0 4.08 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $547,843,080 8.16 447,040
Personal Property 24,234 20
Total Class II $547,867,314 447,060
Class IV
Real Estate $393,090,270 16.32 641,523
Personal Property 252,882,011 412,703
Public Utility 52,780,234 86,137
Total Class IV $698,752,515 1,140,363
TOTAL VALUE AND
PROJECTED
REVENUE $1,246,619,829 $1,587,423
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 79,371
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 30,161
Net Amount to be Raised
by Levy For Budget
Purposes: $1,477,891
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Bond Levy
FISCAL YEAR JULY 1, 2022 – JUNE 30, 2023
Levy Taxes
Certificate of Valuation Rate/$100 Levied Assessed Value for Tax Purposes
CLASS I
Personal Property 0 0.45 0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $547,843,080 0.90 49,306
Personal Property 24,234 2
Total ClassII $547,867,314 49,308
CLASS IV
Real Estate $393,090,270 1.80 $70,756
Personal Property 252,882,011 45,519
Public Utility 52,780,234 9,500
Total Class IV $698,752,515 $125,775
TOTAL VALUE
& PROJECTED
REVENUE $1,246,619,829 $175,083
Less Delinquencies, Exonerations
& Uncollectable Taxes 5.00% 8,755
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 3,326
Net Amount to be Raised by
Levy for Budget Purposes $163,002
STATE OF WEST VIRGINIA
COUNTY OF OHIO
MUNICIPALITY OF WHEELING
I, Brenda J. Delbert, Recording Officer of said municipality, do hereby certify that the foregoing are true copies from the record of the orders made and entered by the council of the said municipality on the 25th day March, 2022.
Brenda J. Delbert, City Clerk
The Intelligencer, & News-Register, April 1, 8, 2022