FISCAL YEAR JULY 1, 2023-JUNE 30, 2024
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 250,000
Property Taxes-Current Expense 4,106,135
Prior Year Taxes 184,000
Supplemental Taxes 223,965
Tax Loss Restoration 5,700
Properties Taxes-Excess Levy 1,535,458
Tax Penalties, Interest & Publication Fees 27,000
Gas & Oil Severance Tax 150,000
Excise Tax on Utilities 1,320,800
Business and Occupation Tax 12,394,200
Wine & Liquor Tax 453,300
Animal Control Tax 2,800
Hotel Occupancy Tax 1,342,800
Amusement Tax 7,000
Horse and Dog Racing Tax 62,900
Sales Tax 4,166,100
Fines, Fees & Court Costs 356,000
Parking Violations 78,700
Licenses 101,800
Building Permit Fees 136,600
Miscellaneous Permits 5,200
Franchise Fees 525,000
Inspection, Dilapidated Building &
Vacant Property Fees 100,000
IRP (Interstate Registration Plan) 618,300
Cemetery Revenues 10,800
Parks & Recreation 108,700
Parking Meter Revenues 192,400
Rents, Royalties and Concessions 79,000
Refuse Collection 2,205,000
Fire Protection Fees 2,025,000
Charges for Services 671,000
Charges to Other Entities 457,500
Ambulance Fees 1,751,800
Federal Government Grants 198,336
Contributions from Other Entities 45,200
Charges to Other Funds 86,300
Payment in Lieu of Taxes 35,300
Gaming Income 437,000
Municipal Specific 7,700
Interest Earned on Investments 9,800
Reimbursements 116,337
Sale of Materials 83,100
Insurance Claims 37,100
Video Lottery (LVL) 813,000
Miscellaneous Revenues 69,900
TOTAL ESTIMATED REVENUE
(GENERAL FUND) $ 37,594,031
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $ 2,500
Coal Severance Tax 100,000
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND) $ 102,500
General Coal Severance
Fund Fund
ESTIMATED CURRENT EXPENDITURES
Economic Development $203,834 $ –
Mayor’s Office 25,613 –
City Council 100,265 –
City Manager’s Office 605,111 102,500
Finance Office 2,002,250 –
City Clerk’s Office 134,188 –
Police Judge’s Office 122,677 –
City Attorney 216,930 –
Engineering 187,295 –
Personnel Office 388,624 –
Regional Development Authority 10,280 –
Planning & Zoning 839,090 –
Data Processing 98,890 –
Market House 273,957 –
Police Department 8,459,328 –
Fire Department 11,508,132 –
Communication Center/Central Dispatch 80,000 –
Streets and Highways 4,982,388 –
Central Garage 1,161,871 –
Public Transit 1,535,458 –
Garbage Department 2,094,553 –
Recycling Center 23,536 –
Parks & Recreation 476,268
Visitors Bureau 671,400 –
Youth Program 136,045 –
Playgrounds 720,624 –
Civic Center-Municipal Auditorium 332,000 –
Capital Projects-General Government 65,000 –
Capital Projects- Public Safety 138,424 –
TOTAL ESTIMATED EXPENDITURES $37,594,031 $ 102,500
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2023-JUNE 30, 2024
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $0 12.07 $0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $547,447,295 24.14 $1,321,538
Personal Property 26,628 64
Total Class II $547,473,923 $1,321,602
CLASS IV
Real Estate $393,689,795 48.28 $1,900,734
Personal Property 283,416,582 1,368,335
Public Utility 59,730,369 288,378
Total Class IV $736,836,746 $3,557,447
Total Value &
Projected Revenue $1,284,310,669 $4,879,049
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% 243,952
Less Tax Discounts
(use Total Projected Revenue to Calculate) 2.00% 92,702
Less Allowance for Tax Increment Financing (if Applicable) 352,547
Total Projected Property Tax Collection $4,189,848
Less Assessor Valuation Fund 0.02 and 0.0175 83,713
(Subtracted from regular current expenses taxes levied only)
Net Amount to be Raised by Levy of Property Taxes $4,106,135
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Excess Levy / Levies
FISCAL YEAR JULY 1, 2023-JUNE 30, 2024
Certificate of Valuation
Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I
Personal Property $0 4.08 $0
Public Utility 0 0
Total Class I $0 $0
CLASS II
Real Estate $547,447,295 8.16 $446,717
Personal Property 26,628 22
Total Class II $547,473,923 $446,739
CLASS IV
Real Estate $393,689,795 16.32 $642,502
Personal Property 283,416,582 462,536
Public Utility 59,730,369 97,480
Total Class IV $736,836,746 $1,202,518
Total Value &
Projected Revenue $1,284,310,669 $1,649,257
Less Delinquencies, Exonerations &
Uncollectable Taxes 5.00% 82,463
Less Tax Discounts
(use Total Projected Revenue to Calculate) 2.00% 31,336
Net Amount to be Raised by Levy for Budget Purposes $1,535,458
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Bond Levy
FISCAL YEAR JULY 1, 2023-JUNE 30, 2024
Certificate of Valuation Assessed Value Levy Taxes
for Tax Purposes Rate/$100 Levied
CLASS I $0 0.43 $0
Public Utility 0 0
Total Class I $0 $0
CLASS II
Real estate $547,447,295 0.86 $47.080
Personal Property 26,628 2
Total Class II $547,473,923 $47,082
CLASS IV
Real Estate $393,689,795 1.72 $67,715
Personal Property 283,416,582 48,748
Public Utility 59,730,369 10,274
Total Class IV $736,836,746 $126,737
Total Value &
Projected Revenue $1,284,310,669 $173,819
Less Delinquencies, Exonerations, &
Uncollectable Taxes 5.00% 8,691
Less Tax Discounts
(use Total Projected Revenue to Calculate) 2.00% 3,302
Net Amount To be Raised by Levy for Budget Purposes $161,826
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 said municipality on the 21 day of March, 2023
Brenda J. Delbert
City Clerk
Int & N/R March 29, April 5, 2023