FISCAL YEAR JULY 1, 2020 – JUNE 30, 2021
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 $200,000
Property Taxes – Current
Expense 3,853,147
Prior Year Taxes 127,530
Supplemental Taxes 91,230
Property Taxes Excess Levy 1,529,160
Tax Penalties, Interest &
Publication Fees 27,850
Gas & Oil Severance Tax 69,820
Excise Tax on Utilities 1,266,200
Business & Occupation Tax 11,844,750
Wine & Liquor Tax 415,740
Animal Control Tax 2,230 Hotel Occupancy Tax 1,220,940
Amusement Tax 11,290
Horse & Dog Racing Tax 69,280 Sales Tax 3,671,150
Fines, Fees & Court Costs 173,620
Parking Violations 98,150
Licenses 112,780
Building Permit Fees 164,970
Miscellaneous Permits 67,210
Franchise Fees 587,560
IRP Fees (Interstate
Registration Plan) 540,530
Cemetery Revenue 10,740 Parks & Recreation 134,480
Parking Meter Revenues 247,240 Off-Street Parking 20,000
Rents & Concessions 71,040
Refuse Collection 1,907,980
Fire Protection Fees 2,083,160
Charges For Services 265,420 Charges to Other Entities 266,770
Ambulance Fees 1,250,000
Federal Government Grants 426,740
Other Grants 21,080
Contributions From
Other Entities 57,360 Charges to Other Funds 274,450
Payment in Lieu of Taxes 32,300
Transfers from Rainy Day
Fund 1,000,000
Gaming Income 462,770
Municipal Specific 3,370
Interest Earned on
Investments 13,360 Reimbursements 101,900
Sale of Materials 23,070
Insurance Claims 2,170
Video Lottery (LVL) 864,160
Miscellaneous Revenues 78,350
TOTAL ESTIMATED
REVENUE (GENERAL
FUND) 35,763,047
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance 2,500
Coal Severance Tax 80,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $82,500
Coal
General Severance
Fund Fund
ESTIMATED CURRENT
EXPENDITURES
Economic Development $690,903
Mayor’s Office 33,628
City Council 109,900
City Manager’s Office 585,788 82,500
Finance Office 1,365,304
City Clerk’s Office 82,954
Police Judge’s Office 131,191
City Attorney 218,799
Engineering 167,980
Personnel Office 308,798
Program Planning 16,453
Regional Development
Authority 10,825 Contributions/Transfers
to Other Funds 1,000,000
Market House 203,820 Contingencies 9,732
Police Department 8,131,337
Fire Department 11,065,344
Communication Center/
Central Dispatch 215,810
Streets & Highways 4,702,389
Central Garage 1,074,657
Public Transit 1,529,160
Garbage Department 1,517,096
Recycling Center 112,626
Parks & Recreation 446,555
Visitors Bureau 610,470
Youth Program 205,443
Playgrounds 553,259
Civic Center-Municipal
Auditorium 332,000
Capital Projects-Public Safety 191,211 Capital Projects-
Street and Transportation 139,615
TOTAL ESTIMATED
EXPENDITURES $35,763,047 82,500
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2020 – JUNE 30, 2021
Certificate of Valuation Levy Taxes
Assessed Value Rate/ Levied
for Tax Purposes $100
Class I
Personal Property $ 0 12.08 $ 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $532,748,240 24.16 $1,287,120
Personal Property 55,728 135
Total Class II $532,803,968 $1,287,255
Class IV
Real Estate $431,589,090 48.32 $2,085,438
Personal Property 249,299,129 1,204,613
Public Utility 59,139,186 285,761
Total Class IV $740,027,405 $3,575,812
TOTAL VALUE AND
PROJECTED
REVENUE $1,272,831,373 $4,863,067
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 243,153
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 92,399
Less Allowance for Tax
Increment Financing (if
Applicable) 596,068
TOTAL PROJECTED PROPERTY
TAX COLLECTION $3,931,447
Less Assessor Valuation Fund 0.02 and 0.01 78,300
(Subtracted from regular current
expense taxes levied only)
Net Amount to be Raised by
Levy of Property Taxes $3,853,147
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Excess Levy/Levies
FISCAL YEAR JULY 1, 2020 – JUNE 30, 2021
Levy Taxes
Certificate of Valuation Rate/$100 Levied
Assessed Value
for Tax Purposes
Class I
Personal Property 0 4.08 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $532,748,240 8.16 434,723
Personal Property 55,728 45
Total Class II $532,803,968 434,768
Class IV
Real Estate $431,589,090 16.32 704,353
Personal Property 249,299,129 406,856
Public Utility 59,139,186 96,515
Total Class IV $740,027,405 1,207,724
TOTAL VALUE AND
PROJECTED
REVENUE $1,272,831,373 $1,642,492
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 82,125
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 31,207
Net Amount to be Raised
by Levy For Budget
Purposes: $1,529,160
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Bond Levy
FISCAL YEAR JULY 1, 2020 – JUNE 30, 2021
Levy Taxes
Certificate of Valuation Rate/$100 Levied Assessed Value for Tax Purposes
CLASS I
Personal Property 0 0.42 0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $532,748,240 0.84 44,751
Personal Property 55,728 5
Total ClassII $532,803,968 44,756
CLASS IV
Real Estate $431,589,090 1.68 $72,507
Personal Property 249,299,129 41,882
Public Utility 59,139,186 9,935
Total Class IV $740,027,405 $124,324
TOTAL VALUE
& PROJECTED
REVENUE $1,272,831,373 $169,080
Less Delinquencies, Exonerations
& Uncollectable Taxes 5.00% 8,455
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 3,212
Net Amount to be Raised by
Levy for Budget Purposes $157,413
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 the said municipality on the 17th day March, 2020.
Brenda J. Delbert, City Clerk
The Intelligencer, March 25, April 1, 2020
News-Register, March 27, April 1, 2020