Morgan

MUNICIPALITY OF BATH (BERKELEY SPRINGS), WEST VIRGINIA REGULAR CURRENT EXPENSE LEVY FISCAL YEAR JULY 1, 2024 – JUNE 30, 2025

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