FISCAL YEAR JULY 1, 2021 – JUNE 30, 2022
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 300,000
Property Taxes – Current
Expense 3,847.190
Prior Year Taxes 138,780
Supplemental Taxes 103,710
Property Taxes Excess Levy 1,449,383
Tax Penalties, Interest &
Publication Fees 29,400
Gas & Oil Severance Tax 61,016
Excise Tax on Utilities 1,252,634
Business & Occupation Tax 12,089,110
Wine & Liquor Tax 420,000
Animal Control Tax 2,966 Hotel Occupancy Tax 1,176,430
Amusement Tax 12,278
Horse & Dog Racing Tax 67,734 Sales Tax 3,724,080
Fines, Fees & Court Costs 229,920
Parking Violations 91,812
Licenses 112,040
Building Permit Fees 170,860
Miscellaneous Permits 76,770
Franchise Fees 587,000
IRP Fees (Interstate
Registration Plan) 520,767
Cemetery Revenue 13,500 Parks & Recreation 124,298
Parking Meter Revenues 251,659
Rents & Concessions 84,641
Refuse Collection 2,178,999
Fire Protection Fees 2,075,802
Charges for Services 252,619 Charges to Other Entities 263,677
Ambulance Fees 1,350,000
Federal Government Grants 810,884
Contributions From
Other Entities 56,615 Charges to Other Funds 220,250
Payment in Lieu of Taxes 31,785
Transfers from Rainy Day
Fund 1,000,000
Gaming Income 452,669
Municipal Specific 3,244
Interest Earned on
Investments 12,065 Reimbursements 98,423
Sale of Fixed Assets 40,000
Insurance Claims 2,670
Video Lottery (LVL) 864,160
Miscellaneous Revenues 76,579
TOTAL ESTIMATED
REVENUE (GENERAL
FUND) 36,728,419
COAL SEVERANCE TAX FUND
REVENUE SOURCE
Assigned Fund Balance $ 2,500
Coal Severance Tax 55,000
TOTAL ESTIMATED REVENUE
(COAL SEVERANCE FUND) $ 57,500
Coal
General Severance
Fund Fund
ESTIMATED CURRENT
EXPENDITURES
Economic Development $ 256,497 – Mayor’s Office 33,628 – City Council 109,900 – City Manager’s Office 594,436 57,500
Finance Office 1,441,562 – City Clerk’s Office 98,459 – Police Judge’s Office 118,943 – City Attorney 221,094 – Engineering 170,334 – Personnel Office 331,586 – Regional Development
Authority 10,825 – Planning & Zoning 509,173 –
Contributions/Transfers
to Other Funds 1,000,000 –
Market House 212,756 – Police Department 8,327,419 – Fire Department 11,543,295 –
Communication Center/
Central Dispatch 215,810 –
Streets & Highways 4,645,569 –
Central Garage 1,099,695 –
Public Transit 1,449,383 –
Garbage Department 1,739,221 –
Recycling Center 115,663 –
Parks & Recreation 446,975 –
Visitors Bureau 588,215 –
Youth Program 206,601 –
Playgrounds 574,765 –
Civic Center-Municipal
Auditorium 332,000 – Capital Projects-Public Safety 195,000 – Capital Projects-
Street and Transportation 139,615 –
TOTAL ESTIMATED
EXPENDITURES $36,728,419 57,500
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Regular Current Expense Levy
FISCAL YEAR JULY 1, 2021 – JUNE 30, 2022
Certificate of Valuation Levy Taxes
Assessed Value Rate/ Levied
for Tax Purposes $100
Class I
Personal Property $ 0 12.05 $ 0
Public Utility 0 0
Total Class I 0 0
Class II
Real Estate $534,899,300 24.10 $1,289,107
Personal Property 34,128 82
Total Class II $534,933,428 $1,289,189
Class IV
Real Estate $396,709,470 48.20 $1,912,140
Personal Property 235,598,987 1,135,587
Public Utility 54,147,670 260,992
Total Class IV $686,456,127 $3,308,719
TOTAL VALUE AND
PROJECTED
REVENUE $1,221,389,555 $4,597,908
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 229,895
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 87,361
Less Allowance for Tax
Increment Financing (if
Applicable) 354,948
TOTAL PROJECTED PROPERTY
TAX COLLECTION $3,925,704
Less Assessor Valuation Fund 0.02 and 0.02 78,514
(Subtracted from regular current
expense taxes levied only)
Net Amount to be Raised by
Levy of Property Taxes $3,847,190
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Excess Levy/Levies
FISCAL YEAR JULY 1, 2021 – JUNE 30, 2022
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 $534,899,300 8.16 436,478
Personal Property 34,128 28
Total Class II $534,933,428 436,506
Class IV
Real Estate $396,709,470 16.32 647,430
Personal Property 235,598,987 384,498
Public Utility 54,147,670 88,369
Total Class IV $686,456,127 1,120,297
TOTAL VALUE AND
PROJECTED
REVENUE $1,221,389,555 $1,556,803
Less Delinquencies,
Exonerations,
& Uncollectable Taxes 5.00% 77,840
Less Tax Discounts(use Total
Projected Revenue to calculate) 2.00% 29,580
Net Amount to be Raised
by Levy For Budget
Purposes: $1,449,383
MUNICIPALITY OF WHEELING, WEST VIRGINIA
Bond Levy
FISCAL YEAR JULY 1, 2021 – JUNE 30, 2022
Levy Taxes
Certificate of Valuation Rate/$100 Levied Assessed Value for Tax Purposes
CLASS I
Personal Property 0 0.45 0
Public Utility 0 0
Total Class I 0 0
CLASS II
Real Estate $534,899,300 0.90 48,141
Personal Property 34,128 3
Total ClassII $534,933,428 48,144
CLASS IV
Real Estate $396,709,470 1.80 $71,408
Personal Property 235,598,987 42,408
Public Utility 54,147,670 9,747
Total Class IV $686,456,127 $123,563
TOTAL VALUE
& PROJECTED
REVENUE $1,221,389,555 $171,707
Less Delinquencies, Exonerations
& Uncollectable Taxes 5.00% 8,585
Less Tax Discounts
(use Total Projected Revenue
to calculate) 2.00% 3,262
Net Amount to be Raised by
Levy for Budget Purposes $159,860
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 16th day March, 2021.
Brenda J. Delbert, City Clerk
The Intelligencer, March 25, April 1, 2021
News-Register, March 25, April 1, 2021