FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
LEVY ESTIMATE – BUDGET DOCUMENT
STATE OF WEST VIRGINIA
MUNICIPALITY OF MARTINSBURG
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 in the current fiscal year, and does determine and estimate the several amounts to be as follows:
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND) $ 66,622
REVENUE SOURCES
Nonexpendable Fund Balance: $
Committed Fund Balance: –
Committed Fund Balance: –
Assigned Fund Balance: –
Unassigned Fund Balance: –
Property Taxes – Current Expense: 3,729,273
Prior Year Taxes: 250,000
Supplemental Taxes: –
Delinquent Taxes: –
Property Taxes – Excess Levy: –
Property Taxes – Excess Levy: –
Property Taxes – Excess Levy: –
Property Taxes – Bond Levy: –
Business & Occupation Fees: –
Gas & Oil Severance Tax: 75,000
Excise Tax on Utilities: 900,000
Business and Occupation Tax: 10,250,000
Liquor Tax: 240,000
Animal Control Tax: –
Hotel Occupancy Tax: 750,000
Amusement Tax: –
Insurance Premium Surtas: 1,294,573
Motor Vehicle Operator’s Tax: –
Horse and Dog Racing Tax: –
Sales Tax: –
Parking Meter & Coin Fund: 200,000
Parking Violations: –
Regional Jail Operations Partial Reimbursement: 2,000
Licenses: 65,000
Building Permit Fees: 250,000
Miscellaneous Permits: 40,000
Franchise Fees: 150,000
Utility Franchise Permit Building & Vacant Property Fees: –
IRP Fees (Interstate Registration Plan): 100,000
Employee Health Insurance Charges: –
Retirees Medical Insurance Charges: –
Retirees Prescription Insurance Charges: –
Retirees Dental Insurance Fee: –
Cemetery Revenues: –
Dog Pound Fees: –
Emergency Communication Fee: –
Emergency Service Fee: –
Parks & Recreation: –
Municipal Service Fees: 60,000
Parking Lot Rental: –
Off Street Parking: –
Collection of Delinquent Accounts: –
Rents, Royalties, and Concessions: –
Airport Revenues: –
Jail Fees: –
Special Assessments: –
Refuse Collection: –
Police Protection Fees: –
Fire Protection Fees: 1,100,000
Planning Commission Revenue: –
Landfill / Incinerator Fees: –
Tipping Fees: –
Housing Programs Revenues: –
Civic Center / Coliseum: –
Floodwall Fees: –
Charges for Services: 10,000
Charges to Other Entities: –
Ambulance Fees: –
Federal Government Grants: 660,000
State Government Grants: –
Other Grants: –
Contributions from Other Entities: –
Contributions from other Funds: 5,650,000
Charges to Other Funds: 1,475,000
Payment in Lieu of Taxes: –
Reimbursement for Taxes: –
Flood Reimbursement: –
Payroll Reimbursements: –
Transfers from Rainy Day Fund: –
Gaming Income: 10,000
Miscellaneous Income: –
Municipal Specific: –
Gain/Loss on Sale of Fixed Assets: –
Interest Earned on Investments: 100,000
Reimbursements: –
Donations: –
Sale of Fixed Assets: –
Sale of Materials: –
Commissions: –
Insurance Claims: –
Filing Fees: –
Library Fees: –
Parking Permits: –
Bingo Revenues: –
Recycling Program: –
Property Rehabilitation: –
Interest on Special Assessments: –
Employers Retirement Contribution (Police & Fire): –
Employers Retirement Contribution (Police & Fire): –
Fair Market Value: –
Video Lottery (LVL): 105,000
Proceeds from Sale of Bonds: –
Miscellaneous Revenues provide details on ‘Explanations’ tab: 96,237
TOTAL ESTIMATED REVENUE (GENERAL FUND): 27,228,073
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance (Coal Fund Only): $ 15,622
Coal Severance Taxes: 50,000
Interest Earned on Investment: 1,000
Miscellaneous: –
Refunds: –
TOTAL ESTIMATED REVENUE (COAL SEVERANCE FUND): $ 66,622
ESTIMATED CURRENT EXPENDITURES
General Fund | Coal Severance Fund
Economic Development: $ 70,649 | $
Federal Grants: – | –
State Grants: – | –
Zoning Board: – | –
Consumer Protection: – | –
Civil Service: – | –
Insurance Program (Self Insured): – | –
Mayor’s Office: 47,962
City Council: –
Recorder’s Office: 628,729
City Manager’s Office: 536,557
Human Resources: 1,000
Finance Office: 1,309,924
City Clerk’s Office: –
Police Judge’s Office: 803,486
City Attorney: 50,000
Engineering: –
Main Street Program: 100,000
Engineering: –
Community Development (Housing): –
Personnel Office: 444,166
Planning & Zoning: –
Contributions to Comms/Authorities: –
Enforcement Agency: –
Litigation Reserve: –
Rehabilitation of Property: –
Acquisition of Property: –
Clearance: –
Program Planning: –
Printing: –
Other Grants: –
Miscellaneous: –
Housing Authority: –
Regional Development Authority: 32,485
Building Inspection: –
Planning & Zoning: 1,324,991
Assessor: –
Data Processing: –
City Hall: 1,476,013
Other buildings: –
Internal Audit: –
Charter Board: –
Contributions / Transfers to Other Funds: –
Contributions / Bad Debt Expense: –
Other Buildings #2: –
Employee Wellness: –
Electrical Services: –
Public Works Department: –
Streets: –
Complaint Department: –
Local Government Access Channel: –
Energy Savings Contract: –
Parking: –
Transfers/Reimbursements: –
Contingencies: 10,068
Police Department: 9,003,442
DARE Grant: –
Miscellaneous: –
Investigative Services & Control: –
Police Special Duty: –
Regional Jail: –
Fire Department: 7,143,653
Fire Prevention: 1,000
Volunteer Fire & Rescue Society: –
Watershed Projects: –
Ambulance Authority: –
Dams & Dredging: –
Communication Center/Central Dispatch: –
Emergency Services: –
Civil Defense: –
Flood Control/ Soil Conservation: –
Fire Hydrants: –
Emergency Services: –
Juvenile Justice Diversion Program: –
Drug & Violent Crime Control Grant: –
Local Law Enforcement Block Grant: –
Local Law Enforcement Block Grant: –
Local Law Enforcement Block Grant: –
Fire Pre Distribution: –
Streets and Highways: 2,479,951
Sidewalks: –
Signs and Signals: –
Snow Removal: –
Central Garage: –
Street Construction: –
Street Cleaning: –
Sidewalks: –
Parking Lots: 25,000
Public Transit: 80,000
Port Authority: –
Grants – Street and Transportation: –
Garbage Department: –
Landfill/Incinerator Department: –
Recycling Center: –
Waste Management: 50,000
Other Health Program: 505,000
Storm Sewer: –
Water & Sewer: –
Sewer – Source of Supply: –
Water – Source of Supply: –
Grants – Health and Sanitation: –
Parks & Recreation: 825,000
Visitors Bureau: 375,000
Travel Council: –
Fair Associations/Festivals: –
Swimming Pools: –
Recreation Programs: –
Arts & Humanities: –
Youth Program: –
Playgrounds: –
Museum Commission: 20,000
Civic Center – Municipal Auditorium: –
Historical Commission: –
Civic Promotions: –
4-H Camp: –
Senior Citizens: –
Ice Arena: –
Library: 181,000
Law Library: –
Golf Course: –
Stadium: –
Grants – Culture and Recreation: –
Community Programs: –
Aging Program (Senior Citizens): 15,000
Cemeteries: –
Social Services: –
Human Rights / Affirmative Action: 1,000
Human Resources: –
Community Council: –
Bingo Expenses: –
Grants – Social Services: –
Grants – Community Development: –
Capital Projects – Public Safety: –
Capital Projects – Street and Transportation: –
Capital Projects – Health and Sanitation: –
Capital Projects – Cultural & Recreation: –
Capital Projects – Social Services: –
TOTAL ESTIMATED EXPENDITURES: $ 27,586,273 | $ 66,622