MUNICIPALITY OF BATH (BERKELEY SPRINGS), WEST VIRGINIA
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000
Property Taxes – Current Expense . . . . . . . . . . . . . . . . . . . 192,216
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .3,000
Excise Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,000
Business and Occupation Tax . . . . . . . . . . . . . . . . . . . . . . . . 68,000
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,000
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115,000
Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60,000
Fines, Fees and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Parking Violations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,500
Franchise Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . . . . . 13,000
Private Liquor Club Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,750
Parking Meter Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000
Rents, Royalties and Concessions . . . . . . . . . . . . . . . . . . . . 60,600
Refuse Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140,000
Police Protection Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,000
Street Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42,000
Charges to Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,400
Contributions from Other Entities . . . . . . . . . . . . . . . . . . . . . . 8,600
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,300
Interest Earned on Investments . . . . . . . . . . . . . . . . . . . . . . . 10,001
Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000
Accident Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Video Lottery (LVL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
Miscellaneous Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
TOTAL ESTIMATED REVENUE
(GENERAL FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $984,667
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only) . . . . . . . . . . . . . . . . . . . . . . . . . 3,900
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,400
Interest Earned on Investment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,385
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .351 . . . . . . . . . . . . . . . . . .—
Police Judge’s Office . . . . . . . . . . . . . . . . . . . . . 5,100 . . . . . . . . . . . . . . . . . .—
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . . . .—
City Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 . . . . . . . . . . . . . . . . . .—
Regional Development Authority . . . . . . . . . . . . . .850 . . . . . . . . . . . . . . . . .—
City Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . .158,530 . . . . . . . . . . . . . . . . .—
Police Department . . . . . . . . . . . . . . . . . . . . .267,586 . . . . . . . . . . . . . . . . .—
Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 . . . . . . . . . . . . . . . . .—
Flood Control/Soil Conservation . . . . . . . . . . . .2,000 . . . . . . . . . . . . . . . . .—
Streets and Highways . . . . . . . . . . . . . . . . . . 151,625 . . . . . . . . . . . . . . . . .—
Street Lights . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 . . . . . . . . . . . . . . . . .—
Signs and Signals . . . . . . . . . . . . . . . . . . . . . . . 3,000 . . . . . . . . . . . . . . . . .—
Snow Removal . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 . . . . . . . . . . . . . . . . .—
Street Construction . . . . . . . . . . . . . . . . . . . . . 25,000 . . . . . . . . . . . . . . 6,385
Garbage Department . . . . . . . . . . . . . . . . . . 215,625 . . . . . . . . . . . . . . . . . —
Parks and Recreation . . . . . . . . . . . . . . . . . . . .57,500 . . . . . . . . . . . . . . . . .—
Visitors Bureau . . . . . . . . . . . . . . . . . . . . . . . . . 57,500 . . . . . . . . . . . . . . . . .—
TOTAL ESTIMATED
EXPENDITURES . . . . . . . . . . . . . . . . . . . . .$984,667 . . . . . . . . . . . . . . $6,385
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2025 – JUNE 30, 2026
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property 0 12.50 $ 0
Public Utility 0 $ 0
Total Class I 0 $ 0
CLASS II
Real Estate $15,573,120 25.00 $38,933
Personal Property 0 0
Total Class II $15,573,120 $38,933
CLASS IV
Real Estate $24,672,940 50.00 $123,365
Personal Property 4,620,123 23,101
Public Utility 5,055,359 25,277
Total Class IV $34,348,422 $171,743
TOTAL VALUE &
PROJECTED
REVENUE $49,921,542 $210,676
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% 10,534
Less Tax Discounts 2.00% 4,003
Less Allowance for Tax Increment Financing
(If Applicable) ` 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $196,139
Less Assessor Valuation Fund 2.00% 3,923
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of
Property Taxes $192,216
STATE OF WEST VIRGINIA,
COUNTY OF MORGAN
MUNICIPALITY OF BATH (BERKELEY SPRINGS)
I, Susan 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 said council on the 18th day of March, 2024.
Susan J. Webster
Recording Officer
4-2-2tm