MUNICIPALITY OF BATH (BERKELEY SPRINGS), WEST VIRGINIA
REGULAR CURRENT EXPENSE LEVY
FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025
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
Restricted Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500
Unassigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000
Property Taxes – Current Expense . . . . . . . . . . . . . . . . . . . . 187,163
Gas and Oil Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,700
Excise Tax on Utilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,000
Business and Occupation Tax . . . . . . . . . . . . . . . . . . . . . . . . 58,000
Wine and Liquor Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000
Hotel Occupancy Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .108,000
Fines, Fees and Court Costs . . . . . . . . . . . . . . . . . . . . . . . . . 15,000
Parking Violations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000
Licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,500
Franchise Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
IRP Fees (Interstate Registration Plan) . . . . . . . . . . . . . . . . . 13,000
Private Liquor Club Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,750
Parking Meter Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000
Rents, Royalties and Concessions . . . . . . . . . . . . . . . . . . . . 46,200
Refuse Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125,000
Police Protection Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,000
Street Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,000
Charges to Other Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,400
Gaming Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,300
Interest Earned on Investments . . . . . . . . . . . . . . . . . . . . . . . 10,000
Reimbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000
Accident Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
Video Lottery (LVL) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000
Miscellaneous Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200
TOTAL ESTIMATED REVENUE
(GENERAL FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $838,813
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Coal Severance Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,500
ESTIMATED CURRENT EXPENDITURES
General Coal Severance
Fund Fund
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .300 . . . . . . . . . . . . . . . . . .—
Police Judge’s Office . . . . . . . . . . . . . . . . . . . . . 3,800 . . . . . . . . . . . . . . . . . .—
City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . .5,000 . . . . . . . . . . . . . . . . .—
City Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 . . . . . . . . . . . . . . . . . .—
Contributions to Comms/Authorities . . . . . . . . . .6,000 . . . . . . . . . . . . . . . . . .—
Regional Development Authority . . . . . . . . . . . . . .420 . . . . . . . . . . . . . . . . .—
Elections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500 . . . . . . . . . . . . . . . . .—
City Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . .132,876 . . . . . . . . . . . . . . . . .—
Police Department . . . . . . . . . . . . . . . . . . . . .212,571 . . . . . . . . . . . . . . . . .—
Fire Department . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 . . . . . . . . . . . . . . . . .—
Flood Control/Soil Conservation . . . . . . . . . . . .2,000 . . . . . . . . . . . . . . . . .—
Streets and Highways . . . . . . . . . . . . . . . . . . 130,265 . . . . . . . . . . . . . . . . .—
Street Lights . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 . . . . . . . . . . . . . . . . .—
Street Construction . . . . . . . . . . . . . . . . . . . . . 12,500 . . . . . . . . . . . . . . . . .—
Garbage Department . . . . . . . . . . . . . . . . . . 196,581 . . . . . . . . . . . . . . 4,500
Parks and Recreation . . . . . . . . . . . . . . . . . . . .54,000 . . . . . . . . . . . . . . . . .—
Visitors Bureau . . . . . . . . . . . . . . . . . . . . . . . . . 54,000 . . . . . . . . . . . . . . . . .—
TOTAL ESTIMATED
EXPENDITURES . . . . . . . . . . . . . . . . . . . . .$838,813 . . . . . . . . . . . . . . $4,500
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 $13,807,420 25.00 $34,519
Personal Property 0 0
Total Class II $13,807,420 $34,519
CLASS IV
Real Estate $24,103,970 50.00 $120,520
Personal Property 4,680,854 23,404
Public Utility 5,339,055 26,695
Total Class IV $34,123,879 $170,619
TOTAL VALUE &
PROJECTED
REVENUE $47,931,299 $205,138
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% 10,257
Less Tax Discounts 2.00% 3,898
Less Allowance for Tax Increment Financing
(If Applicable) ` 0
TOTAL PROJECTED PROPERTY TAX COLLECTION $190,983
Less Assessor Valuation Fund 2.00% 3,820
(Subtracted from regular current expense taxes levied only)
Net Amount to be Raised by Levy of
Property Taxes $187,163
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 27th day of March, 2024.
Susan J. Webster
Recording Officer