MUNICIPALITY OF BATH (BERKELEY SPRINGS), WEST VIRGINIA
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF BATH (BERKELEY SPRINGS), WEST VIRGINIA
In accordance with Code §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 . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000
Property Taxes – Current Expense . . . . . . . . . . . . . . . . . . . 185,464
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
Excise Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000
Business and Occupation Tax . . . . . . . . . . . . . . . . . . . . . . . . 70,000
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,000
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120,000
Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .402,000
Fines, Fees and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
Parking Violations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
Franchise Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . . . . . . 8,000
Private Liquor Club Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000
Parking Meter Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
Rents, Royalties and Concessions . . . . . . . . . . . . . . . . . . . . 60,600
Refuse Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144,000
Police Protection Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,000
Street Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,000
Charges to Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,400
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
Interest Earned on Investments . . . . . . . . . . . . . . . . . . . . . . . 22,000
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000
Accident Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300
Video Lottery (LVL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500
Miscellaneous Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
TOTAL ESTIMATED REVENUE
(GENERAL FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,371,264
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) . . . . . . . . . . . . . . . . . . . . . . . . . 6,250
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500
Interest Earned on Investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,200
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9,950
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . . . .—
Police Judge’s Office . . . . . . . . . . . . . . . . . . . . . 6,000 . . . . . . . . . . . . . . . . . .—
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . . . .—
City Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 . . . . . . . . . . . . . . . . . .—
Regional Development Authority . . . . . . . . . . . . . 900 . . . . . . . . . . . . . . . . .—
Elections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 . . . . . . . . . . . . . . . . .—
City Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . .220,000 . . . . . . . . . . . . . . . . .—
Contributions/Transfers to Other Funds . . . . . . 17,364 . . . . . . . . . . . . . . . . . .—
Police Department . . . . . . . . . . . . . . . . . . . . . 360,000 . . . . . . . . . . . . . . . . .—
Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 . . . . . . . . . . . . . . . . .—
Flood Control/Soil Conservation . . . . . . . . . . . .2,000 . . . . . . . . . . . . . . . . .—
Streets and Highways . . . . . . . . . . . . . . . . . . 170,000 . . . . . . . . . . . . . . . . .—
Street Lights . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 . . . . . . . . . . . . . . . . .—
Signs and Signals . . . . . . . . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . . .—
Snow Removal . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . . .—
Street Construction . . . . . . . . . . . . . . . . . . . . . 60,000 . . . . . . . . . . . . . . . . . —
Sidewalks . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20,000 . . . . . . . . . . . . . . . 9,950
Garbage Department . . . . . . . . . . . . . . . . . . 256,000 . . . . . . . . . . . . . . . . . —
Parks & Recreation . . . . . . . . . . . . . . . . . . . . . 60,000 . . . . . . . . . . . . . . . . .—
Visitors Bureau . . . . . . . . . . . . . . . . . . . . . . . . . 60,000 . . . . . . . . . . . . . . . . .—
Civic Promotions . . . . . . . . . . . . . . . . . . . . . . . 15,000 . . . . . . . . . . . . . . . . . .—
Cemeteries . . . . . . . . . . . . . . . . . . . . . . . . . . . .36,000 . . . . . . . . . . . . . . . . . .—
Capital Projects – General Government . . . . . .35,000 . . . . . . . . . . . . . . . . . .—
TOTAL ESTIMATED
EXPENDITURES . . . . . . . . . . . . . . . . . . . .$1,371,264 . . . . . . . . . . . . . . $9,950
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property 0 11.05 $ 0
Public Utility 0 $ 0
Total Class I 0 $ 0
CLASS II
Real Estate $17,651,650 22.10 $39,010
Personal Property 0 0
Total Class II $17,651,650 $39,010
CLASS IV
Real Estate $26,732,110 44.20 $118,156
Personal Property 4,816,806 21,290
Public Utility 5,615,137 24,819
Total Class IV $37,164,053 $164,265
TOTAL VALUE &
PROJECTED
REVENUE $54,815,703 $203,275
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% 10,164
Less Tax Discounts 2.00% 3,862
Less Allowance for Tax Increment Financing
(If Applicable) ` 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $189,249
Less Assessor Valuation Fund 2.00% 3,785
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of
Property Taxes $185,464
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
MUNICIPALITY OF BATH (BERKELEY SPRINGS)
I, Susan J. Webster, 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 17th day of March, 2026.
Susan J. Webster
Recording Officer
3-25-2tm