TOWN OF BATH COUNCILMEETING  June 18, 2024  1. Call to ORDER: @ 5:30pm by Mayor.  2. ROLL CALL: Scott Merki (X) Susan Webster (X) Elizabeth Skinner (X) Greg Schene (X) 3. REVIEW OF MINUTES: Minutes ofthe Regular Meeting of June 4, 2024 were Mayor Merki opened the meeting with the Town ofBath Municipal Sales Tax Ordinance 2024-05-17 Public Hearing. This hearing was a formal proceeding held in order for the Council to receive opinions and take questions from all interested parties on the proposed action of Council to enact a 1% Sales Tax on allowable goods and services in the Town of Bath. The Hearing was properly noticed. The sign-in All in attendance were permitted to speak. Concerns were expressed pertaining to difficulties ofthe current economic stress and fear that business will be lost to competition outside of Bath. Discussion ensued and questions were asked and 4. PERSONS BEFORE COUNCIL: John Paul De Marinis, representing Morgan County Jeepers, submitted a Façilities Use Form (attached) requesting that the parking meters on the west side South Washington Street along the Berkeley Springs State Park be reserved from 4:30 to 8:30 on the following Saturdays: July 13, August MOTION: To permit the Jeepers in the Park Facilities Use Application as presented = 5. COMMUNICATION FROM MAYOR: The Mayor informed Council that he had signed a letter (attached) supporting the FY 2023 Active Transportation Infrastructure Investment Program for the Morgan County Commission.  Rebecca MacLeod (X) Mary Lynn Hickey (X) Dave O'Connell (X)Quorum present.  approved by Common Consent.  sheet is attached.  answered.  When all had spoken Mayor Merki ended the Public Hearing.  10, September 14, October 26 and December 14.  Webster/Hickey- Carried  COMMITTEE AND BOARD REPORTS  1. BATH DEVELOPMENT AUTHORITY (BDA): The next meeting is July 3 at 4:30 in the County Commission Room ofthe Courthouse. There will be an update on the 3. PLANNING COMMISSION (PC): The next meeting is June 11. The meeting will be 4. RAIL/TRAIL (NBRT): The next meeting is June 26. Pete Brown explained the DEP Consent Order issued under the Water Pollution Control Act of West Virginia to the Town of Bath and the accompanying Resolution 2024-06-02 (both attached). This action has been taken by the WV DEP due to the violation committed by the W.F.  On Trac program.  2. PARKS & REC: The next meeting is June 19. No report at this time.  with the Bath Development Authority.  1    Carper, Mayor Merki recommended Officer Gardner to serve in the position of MOTION: To approve BSPD Officer Gardner to the position of Interim Chiefof 13. CEMETERY: The next: meeting is June 25. Chairwoman Skinner reported that the work on the mausoleum has been slow due to excessive heat. Seasonal work is continuing. 14. PUBLIC WORKS: Next meeting is July 2. Chairwoman MacLeod reminded all that the garbage rate increase will go into effect on the. June 30 billing. The Labor Crew is continuing to paint curbs. MacLeod will be attending the ADA Conference in Charles 15.0 ORDINANCE: The next meeting is. July 11. Chairman Schene presented for Second Reading Town of Bath Municipal Sales Tax Ordinance 2024-05-17 (attached). MOTION: To approve for Second Reading Town of Bath Municipal Sales Tax Ordinance Councilman Schene explained a project he has undertaken to solicit donations fora a 16. BSWW: The next meeting is. June 19. The Public Easement Meeting for property owners affected by the Rt. 522 Water Line Extension was held June 11,2024 from 4pm until 7pm at the Pines. Presently two property owners have signed on. The Public Hearing for the BSWW Tariffi increase will be July 2, 2024. Chairman O'Connell explained his concentration on the BSWW financial health and the upcoming FY2025 budget preparations. He is studying revenue flow, debt service, administration, plant and distribution operations. The water treatment plant needs approximately $1.5 million in upgrades. O'Connell is focusing on reliability, capacity and growth. 17.MOTION TO. ADJOURN: Approved by Common Consent.  Interim ChiefofPolice.  Police-ickey0Comnel: Carried  Town.  A05I7-HdgyoCmal Carried This ordinance will go into effect on January 1, 2025. synthetic ice rink for recreational use of the Town.  Attest:  Mayor AEME  Recorder Slubslr  3    NOTICE OF PUBLIC HEARING' TOWN OF BATH AN ORDINANCE! AUTHORIZING, A1 TOWN OF BATH MUNICIPAL SALES AND SERVICE TAXA AND AN MUNICIPAL USE TAX AND TOI BE THE "TOWN OF BATHA MUNICIPAL SALES TAX ORDINANCE" Noticei is hereby given byt the" Town of Batht thati itwill holda a public! hearing, on June 18, 2024 at 5:30p p.m. atT Town Hall, 271 Wilkes St., Berkeley Springs, West Thep purpose oft this public! hearing ist to discuss thel Town of Bath's proposed ordinance titled "AN ORDINANCE AUTHORIZING/ ATOWN OF BATH MUNICI- PAL: SALES AND SERVICE TAX/ AND Al MUNICIPAL USE TAX, CREATINGA NEW ARTICLE IMPOSING/ Al MUNICIPAL SALESA AND USE TAXES ATARATE OF ONE! PERCENT, ANDT TOBET THE' TOWN OFE BAT-MUNICIPALSALEST TAX ORDINANCE" pursuant tot thep provisions ofV West Virginia Code $8-13C-4(b), as Thei information gathered and presented att this public! hearingy will be utilized byth thel Towni inits discussion ando determination onv whether toa adoptt thec ordinance: (a)i imposing a municipal sales ands servicet taxf fort they privilege ofs sellingt tangible personal property ord customers software and fort thep privilege off furnishing certain selected service, a vendor doing business int this" Town shall collectf from the pur- chaser thet taxes imposed! byt this section andy pay the amount oft taxes collected tot the tax commissioner at the same time andi int the same manner ast the con- sumers sales and service taxi imposed by article fifteen, chapter eleven oft the Code of West! Virginia, 1931, as amended, arep paidt tot thet tax commissioner. The rate of taxs shall bec one percent oft thes sales price, as defined ins section [2Joft the article of thet tangible personal property, custom software ort taxable service pur- chased orl leased; and (b)k levyinga ane exciset tax ont the use int this city oft tangible personal property, customs software andt the results oftaxable services, tobec col- lecteda andp paidt to1 thet tax commissioner asa agentf fort thel Town inthes same manner that state uset taxi is collected under articlef fifteen-a and article fifteen-b, chapter eleven of the Code of West Virginia, 1931, as amended, and remitted tot thet tax commissioner. The rate oft taxs shall be one percent of thep purchase price, aso de- finedi ins section! [2)ofthea article, ofthet tangiblep personal property, customs software Thel Town of Bath's proposed Municipal Sales Tax Ordinance will be available forp publici inspectioni int thel Town! Hall, 271 Wilkes St., Berkeley Springs, West Vir- ginia 25411, beginning onN May 21, 2024, duringr normal business hours, Monday Alli interested citizens arei invitedt to attend the public hearing onJ June 18, 2024 at5 5:30 p.m. and to present oral orv written comments concering the Town's pro- posed! Municipal Sales Tax Ordinance att that time. Writen comments may also be addressed to Sharron Corrick, Municipal Clerk, Town of Bath, 271 Wilkes St., Thefi firstr readings oft the ordinance approvingt the" Town ofl Bath'sl Municipal Sales Tax Ordinance willt take place att the regularly scheduled Councilr meeting at 5:30 p.m. onJ June 4, 2024. Thes secondr reading oft the ordinance will take placei imme- diatelya after thep publich hearinga att ther regularlys scheduled Council meeting at5:30 p.m. on. June 18, 2024. Ifa adopted, this ordinance will take effect upon passage. Readings oft the ordinance will take place atT Town! Hall, 271 Wilkes St, Berkeley  REGARDING  Virginia 25411.  amended.  ort taxable service used within the Town. throughF Friday (excluding! holidays). Berkeley Springs, West Virginia: 25411.  Springs, West Virginia 25411. Dated! May 23, 2024.  Scott Merki, Mayor Susan Webster, Recorder Sharron Corrick, Clerk 5-29-2tm    EVENT/USE OFTOWN PROPERTY APPLICATION OFFICIAL USEC ONLV 271 WILKES STREET, BERKELEY SPRINGS, WV25411 Phone (304) 304-258-1102 Fax( (304): 258-2638 townofbath@wydsinet Please PrintorType  TOWN OF BATH  Fiscal Festivall Year License Business! License License Fee$ Date! Issued  NAME OF EVENT: DATE(S) OFE  PArK  Jeepars Nthe Jnc4 Solyi3,4igig Spt11,  EVENT:  octsb bec14  REQUESTING GROUP OR ORGANIZATION: BEGINNING. ANDI ENDINGTIMES: PROPERTY REQUESTED: PURPOSE OF USE: STREET/METER  4130 -8130  TOWN PArk pmAN Cantt CLOSURES REQUESTED WITH DETAILS:  SeefefsN fheAk  octa6Aec14  doK No  & S0ly13 Ayp Saphry  WILLA ADMISSION BE CHARGED OR PRODUCTSOLD: NUMBER OF VENDORS ATE EVENT/FESTIVA NAME OF RESPONSIBLE PERSON: MAILING ADDRESS: TELEPHONE NUMBER: EMAIL: DATE APPLICATIONS SIGNATURE: Application Application is:  aRMa  SOHA St AP+#E 304 839-2962  willl bésubmitted to Town Council. All applicants are invited to attend the Town Council and speak on their  at Town Council before the eventi for approval.  R  behalf. If requesting anys street/meter closures, applicants must appear  JApproved Denied  Approved Subject to Following:  Town Flat Fee: $ Festival License Fee Due: $15.00 w/ Business License $35.00 w/o Business License Total Due  Pay Now using our QR Code!  $ $ Proof ofl Insurance on! File  Date:  Signature of Approval:  Townd ofBath- FestivalLicense/ Application- V04.2024    Council flembers Com all flary Lpnn Dickep Rebetra Alatkeob Oreg Sthene Eligabetly Skinner  flapor Stott flerki Recorber Susan 3. )ebster  BIEKEL  76  Coun of Batl  271 ilkes Street, Berkeley Springs, 3079 25411 Ohone 304-258-1102 fax 304-258-2638  Kenan Hall Agreement Specialist Office of Acquisition and Grants Management Federal Highway Administration U.S. Department ofTransportation 1200 New. Jersey Avenue, SE. Washington, DC, 20590  June 18, 2024  RE: FY 2023 Active Transportation Infrastructure Investment Program (ATIIP)  To whom it may concern:  On behalf ofthe Town of Bath (Berkeley Springs) accept this letter of support for the Morgan County Commission application to the FHWA. ATIIP for Planning and Design funds fora connector trail that would serve as an active transportation spine in the community. This project isi intended to start the planning process to create ai trail that would connect Cacapon State Park, Berkeley Springs State Park, the Town of] Bath (Berkeley Springs), and Chesapeake & Ohio Canal National Historical Park. This trail would act as a critical spine in Morgan County, WV that would connect several key tourist destinations in the region and serve a significant The Town of] Bath has a population just shy of1,000 and tourism and recreation are two oft the main contributors to our local economic development. We: are. known for our wonderful springs, arts and culture, quaint shops and beautiful surroundings, and as ai town, we are committed to improving walkability and improving access not only int town but also to our town. This project isi intended to help improve the rural communities in Morgan County by improvinga accessibility  underserved population.  and mobility, and we welcome the chance to be aj part oft this project.  Thank you for your consideration. JtEmuk Scott Merki, Mayor  Che d2ation's OIbest ealtly Spa  Sinre 1748    Counril fIrmbers Com Tall flarp Zpmn Dickep Rebetra flarcob Oreg Schene Elizabetly Skinner  flapor Stott Alerki Retorber Susan 3. pbster  ELD  Coun of Bath  271 9ilkrs Street, Berkeley Springs, 3925411  ljone 304-258-1102  fax 304-258-2638  Town ofl Bath Resolution 2024-06-02  Whereas; the Town of] Bath is the "Permittee" for the Berkeley Springs State Park Improvement U333-BER/SP-1.00 Federal TAP-2018(240): as designated by the US. Army Corps of Project: verification letterI LRP-2022-0544 of. January 20, 2023 that authorized the in Warm Whereas; the WV Department of Environmental Protection (WVDEP) holds the' "Permittee" responsible for proper execution of the permit requirements, subsequently issued al Notice of Violation and a Consent Order with a fine due to sediment spill as a result of actions taken during Be it resolved by the Town ofl Bath Town Council that the Mayor ofthe' Town ofl Bathi is authorized to sign and execute the Consent Order 10251 dated May 31, 2024, which is an attached to this Resolution, and the actions that are: required by the Order, and are binding on the' Town of Bath, its  Engineers Springs Run; and  the project; therefore  suçcessors and assigns.  Given under my hand and the Seal ofthe Town ofBath, County of West Virginia, In the Town of Bath this 18th day of June 2024. By the Mayor of the Town ofE Bath  Ihe ation's @Ibest Dealthy Spa  Since 1748    REssaa blblau  dep  west virglnia department of environmenta protection  Haroldi D. Ward, Cabinet Secretary  Environmental Enforcement 601 57th Street SE Charleston, WV 25304  dep.wv.gov  Telephone: (304)926-0470 Fax: (304)926-0488  May 31, 2024  CERTIFIED RETURN RECEIPTREQUESTED 1489 0090 0027 6L26 8845 09  Town ofBath Attn: Scott Merki, Mayor 271 Wilkes Street Berkeley Springs, WV25411 Dear Mayor Merki:  Enclosed is revised CONSENT ORDER: NUMBER 10251. This action is based upon the investigation and recommendation oft the West Virginia Department of] Environmental Protection' s (WVDEP) Environmental Enforcement unit in response to Town of Bath violating WV State Code atl Berkeley Springs State Park in Berkeley Springs, Morgan County, West Virginia. This revision is based upon your meeting with WVDEP personnel. This administrative settlement is being offered on behalfo oft the director oft the Division ofWater  and  Waste Management.  Please review, sign and return the original copy oft the revised ORDER to me within five (5) working days ofreceipt. Subsequently, WVDEP will initiate the public notice process.  Brad M. Wright 8144 ChiefInspector  Enclosure  cc: Jeremy W. Bandy, Director, DWWM (via e-mail)  David C. Simmons, Assistant ChiefInspector, EE (via e-mail) Laura McGee, Environmental Resources Program Manager, EE (via e-mail) Cindy Blugerman, Environmental Resources Specialist, EE (via e-mail) Amaris Elliott, Environmental Resources Associate, EE (via e-mail) Robin C. Dolly, Environmental Inspector Supervisor, EE/WW (via e-mail) Michael K. Kanehl, Environmental Inspector Specialist, EE/WW (via e-mail) Katelyn Crispino, Environmental Inspector, EE/WW (via e-mail)  Promoting a healthy environment.    dep  west virginia department of environmental protection  Division of Water and' Waste Management 601 57h Street SE Charleston, WV 25304 Phone: (304).926-0470 Fax: (304).926-0488  Harold D. Ward, Cabinet Secretary  dep.wy.gov  CONSENT ORDER ISSUED UNDER THE WATER POLLUTION CONTROLACT WEST VIRGINIA CODE CHAPTER 22, ARTICLE11  To: Town ofl Bath Scott Merki, Mayor 271 Wilkes Street Berkeley Springs, WV25411  Date: May31,2024 Order No: 10251  INTRODUCTION  This Consent Order isi issued by the Director of the Division of Water and Waste Management (hereinafter "Director"), under the authority of West Virginia Code 22-11-1 ets seq.  tot the Town of] Bath.  FINDINGS OFI FACT  In support of this Order, the Director hereby finds the following:  1.7 The Town of! Bath conducted a project to repair a stone wall in Warm Springs Run, located in Berkeley Springs State Park, Morgan County, West Virginia. On January 20, 2023, the United States Army Corps ofl Engineers (USACE) authorized the Town of Bath to conduct the project under the Nationwide Permit (LRP-2022-0544). 2. On October 27, 2023, West Virginia Department of Environmental Protection (WVDEP) personnel çonducted an inspection of the site in response to a complaint. During the inspection, WVDEP personnel noted that the project work area was not dry, and the water in the work area was not being pumped out to a dewatering device. Furthermore, compost filter sock was not being properly utilized for erosion and sediment control, contrary to the requirement outlined in the aforementioned USACE authorization. In addition, the following violations were observed and documented:  Promoting a healthy environment.    Consent Order Page2  a. 47CSR2 Section 3.2.a-7 The Town of Bath caused conditions not allowable by creating distinctly visible settleable solids in waters of the State. Specifically, sediment from the project was allowed to escape the barrier which had been erected to redirect Warm Springs Run around the work area. At1 the end of the temporary concrete barrier was an opening which allowed sediment from the b. 47CSR11 Section 2.2.a-The' Town of Bath failed to provide immediate notification ofthe discharge of pollutants into waters of the State. Specifically, the Town of Bath failed to report the sediment spill into Warm Springs Run. As aresult oft the aforementioned violations, Notice ofViolation (NOV)No. W23-33- 3. On April 11, 2024, WVDEP personnel and representatives oft the Town of Bath met to  work area to flowi into Warm Springs Run.  062-KEC was issued to the Town of Bath. discuss the terms and conditions of this Order.  ORDER FOR COMPLIANCE  Now, therefore, in accordance with West Virginia State Code 22-11-1 et seq., it is hereby 1. The Town of Bath shall immediately take all measures to initiate compliance with all 2. Within thirty (30) days ofthe effective date of this Order, the Town of] Bath shall submit for approval aj proposed plan ofcorrective action and schedule, outlining action items and completion dates for how and when the Town ofBath will achieve compliance with all pertinent laws and rules. The plan of corrective action shall make reference to Order No.  agreed between the parties, and ORDERED by the Director:  pertinent laws and rules.  10251. The plan ofc corrective action shall be submitted to:  ChiefInspector WVDEP 601 57th Street SE Charleston, WV25304  Environmental Enforcement-Mail Code #031328  Upon approval, the plan of corrective action and schedule shalll be incorporated into and become part ofthis Order, as iffully set forth herein. Failure to submit an approvable plan of corrective action and schedule or failure to adhere to the approved schedule is a 3. Because of the Town of Bath's violations, the Town ofBath shall be assessed a civil administrative penalty ofthree thousand three hundred sixty dollars ($3,360) tol bej paid to the West Virginial Department of Environmental Protection for deposit in the Water Quality Management Fund within thirty (30) days oft the effective date ofthis Order. Payments made pursuant to this paragraph are not tax-deductible for purposes of State or  violation oft this Order.    Consent Order Page3  federal law. Payment shalli include: a reference to the Order No. and shalll be mailed  to:  Chief Inspector WV-DEP 601 57th Street SE Charleston, WV2 25304 OTHER PROVISIONS  Environmental Enforcement-Mal Code #031328  1. The Town of Bath hereby waives its right to appeal this Order under the provisions of West Virginia State Code 22-11-21. Under this Order, the Town ofl Bath agrees to take all actions required by the terms and conditions oft this Order and consents to and will not contest the Director's jurisdiction regarding this Order. However, the Town of Bath does not admit to any factual and legal determinations made by the Director and reserves all rights and defenses available regarding liability or responsibility in any proceedings regarding the Town ofBath other than proceedings, administrative or civil, to enforce 2. The Director reserves the right to take further action ifo compliance with the terms and conditions oft this Order does not adequately address the violations noted herein and reserves all rights and defenses which he may have pursuant to any legal authority, as well as the right to raise, as al basis for supporting such legal authority or defenses, facts 3. Ifany event occurs which causes delay in the achievement of the requirements oft this Order, the' Town ofl Bath shall have the burden of proving that the delay was caused by circumstances beyond its reasonable control which could not have been overcome by due diligence (i.e., force majeure). Force majeure shall not include delays caused or contributed to by the lack of sufficient funding. Within three (3) working days after the Town of Bath becomes aware ofs such a delay, notification shall bej provided to the Director/Chiefl Inspector and the Town of Bath shall, within ten (10) working days of initial notification, submit a detailed written explanation oft the anticipated length and cause oft the delay, the measures taken and/or tol be taken to prevent or minimize the delay, and a timetable by which the Town of Bath intends to implement these measures. Ift the Director agrees that the delay has been or will be caused by circumstances beyond the reasonable control oft the Town of Bath (i.e., force majeure), thet time for performance hereunder shall be extended for aj period of time equal to the delay resulting from such circumstances. A force majeure amendment granted by thel Director shall be considereda a binding extension oft this Order and oft the requirements herein. The determination oft the 4. Compliance with the terms and conditions of this Order shall not in any way be construed as relieving the Town ofl Bath oft the obligation to comply with any applicable law, permit, other order, or any other requirement otherwise applicable. Violations oft the  this Order.  other than those contained in the Findings of] Fact.  Director shall be final and not subject to appeal.    Consent Order Page 4  terms and conditions of this Order may subject the Town of] Bath to additional penalties 5. The provisions ofthis Order are severable and should a court or board of competent jurisdiction declare any provisions to bei invalid or unenforceable, all other provisions  and injunctive relief in accordance with the applicable law.  shall remain in full force and effect.  6. This Orderi is binding on the Town ofl Bath, its successors and assigns.  7. This Order shall terminate upon the Town ofl Bath'sr notification of full compliance with the "Order for Compliance" and verification oft this notification' by WVDEP.  Scott Merki, Mayor Town ofl Bath Public Notice begin:  Date  Date  Public Notice end:  Date  Jeremy W. Bandy, Director Division of Water and Waste Management  Date    Counril flembers Jom Tall flary Zpmn Titkep Rebecta flarrob Oreg Schene lisabrt!y Skinner  flapor Stott flerki Rerorber Susan 3. )ebster  Coun of Batly  271 ilkes Street, Berkeley Springs, 325411 3Bljone 304-258-1102 fax 304-258-2638  Town of Bath Resolution 2024-06-01  This resolution is to authorize submission tot the West Virginia Division of Highway of Transportation Alternatives Program grant applications for Construction ofs streetscape Whereas; the Town of] Bath requires supplementary funds to: rehabilitate and install sidewalks and associated pedestrian safety features such as lighting to provide for the accessibility and Whereas; the Town ofBath Streetscape Committee! has been encouraged by WVDOH to apply Bei itr resolved by the Town of Bath Town Council that the Mayor of the Town of Bath is authorized to execute said applications along with any agreements or documents on behalf of the Town ofBath to obtain these grant funds, and to plan and budget for the eventual installation of  infrastructure ini the Town of Bath.  economic resilience of the community, and for these supplementary funds,  the projects these grants will assist with: funding its installation.  Given under my hand and the Seal ofthe Town ofBath, County of West Virginia, In1 the Town of] Bath this 18th day of] June 2024. By the Mayor ofthe Town of] Bath  Cle ation's Olbest Tealtly Spa  Sinte 1748    Brief Sheet for Town Council Meeting of June 18, 2024 Submittal of Two Streetscape FY24 TA Grant Applications  Purpose:  Toi inform the Council of the Content of thei two TA Grant Applications being submitted for the FY24 round of Grants. On-Line submittal is required by June 26th. The Streetscape Committee is  preparing and submitting these. Applications. Projects for the Grant Applications:  Streetscape Lighting P-V Construction: ($100K Grant plus $25K Town Match)  Completes the Phase V Project by purchase and installation of 7 streetlights; 4 on Bids were opened June 11th for the main part of Phase V-t the apparent low bid is Thrasher cost estimate for this is; $111K (includes the 13% DOH Admin/Contingency, Installation drawings are essentially complete at 80-90% level. Town Streetscape Account has about $45K now - so the $25K match could be provided to DOH sooner than the larger Match for Phase VI Construction.  Independence and 3 on' Wilkes Streets within the current Phase VI budget  No current issues with the. Application  Streetscape Phase VI Construction: (either $380K Grant plus $95K Match for a $475K Project Attached chart shows where this work (plus the Phase V streetlights) is located Have asked DOH (Mark Scoular) regarding our submittal of (2) Applications and increasing the Phase VI Construction Grant from $380K to $400K The extra funding could permit the streetlights on Mercer Sti to bei installed in Phase VI Timeline: Phase VI Design Grant only recently awarded (April); drawings unlikely to complete until late 2024 or early 2025. Town needs to raise the Match funds ($95K or  or $400K Grant plus $100K Match) for a $500K Project)  $100K) may take over a year to do this.  OfN Note:  WVDOH District 5 has been notified of the Town's (2) Grant. Applications  This was done via e-mail and there were no priorities or cost estimates included in that  notice  This is a requirement of the DOH Application process/web site  Recommendations:  Submit both Applications - by the. June 26th cut-off date  Pending feedback from Mark Scoular, adjust the Priority of each Application, and the Grant amount requested for Phase VI Construction to get the best possible outcome from DOH  evaluations.    8 f  isvoun  a  IS eouepuadepu  IS'sse1buos  s 6seubuo  IS MEIS  IS xeey    $A $ $ $A $A $  $A $A  AAA  A A AA $A $  e            $  5    $A  5    $  $A        TOWN OF BATH ORDINANCE 2024-05-17  MUNICIPAL SALES AND USE TAXES  Table of Contents $ 1.Town of Bath Findings.. $2.1 Definitions..  2 5 5 6 6 6 7 8 8 9 9 10 10 10 11  $3. Imposition ofMunicipal Sales and Service Tax. $4. Imposition ofMunicipal Use' Tax. $5. Calculation ofTax on Fractional Parts ofDollar. $6. State and Local Tax Bases. $7.E Exceptions.. $8. Credit. Against Municipal Use Tax.. $9. Tax cumulative.  $10. Local Rate and Boundary Data Base; Changes.  $11. State level administration. $12. Administrative procedures. $13. Criminal Penalties.. $14.Automatic Updating.  $15.1 Deposit ofTaxes Collected in General Revenue Fund.  $16. Severability and Savings Clause.. $17. Effective Date. $18. Notification ofTax Commissioner. $1. Town of Bath Findings.  (@)TheTownofBath), a Class IV Municipality in Morgan County, Berkeley Springs, West Virginia, hereby finds and declares that the adoption by the Town of Bath for its municipal sales and service tax and its municipal use tax provisions of the Code of West Virginia, 1931, as amended, relating to imposition, administration, collection, and enforcement of the State  1    consumers sales and servicet tax codified in W. Va. Code $11-15-1 etseq., the State uset tax codified in W. Va. Code $11-15A-1 et seq., and the Streamlined Sales and Use Tax Act codified in W. Va.  Code $11-15B-1 et. seg. will:  (1) simplify collection of the Municipality's sales and use taxes,  (2) simplify preparation of municipal sales and use tax returns by taxpayers, and (3)improve enforcement oft the Municipality's sales and use taxes.  (b) The Town of Bath therefore declares that this ordinance shall be construed to  accomplish the foregoing purposes.  $2. Definitions.  (a) Terms used in this ordinance or in the administration, collection, and enforcement of the taxes imposed by this ordinance and not otherwise defined in this ordinance shall have the meanings ascribed to them in articles 9, 10, 15, 15A, and 15B, chapter 11 of the Code of West  Virginia, 1931, as amended.  (b). As used in this ordinance:  (1)"Business"ir includes all activities engaged in or caused tol be engaged in by any  person with the object of gain or economic benefit, direct or indirect, and all activities oft the state and its political subdivisions, whichi involve sales oftangible personal property or thei rendering of services when those service activities compete with or may compete with the activities of other  persons.  (2) "Town" or "this Town" means the Town of Bath, Berkeley Springs, West  Virginia.  (3) "Code of West Virginia" or "W. Va. Code" means the Code of West Virginia,  1931, as amended from time to time by the West Virginia Legislature.  2    (4)" "Municipality" or "this Municipality" means the Municipality oft the Town of  Bath, Berkeley Springs, West Virginia.  (5) "Person" means any individual, partnership, association, corporation, limited  liability company, limited liability partnership, or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or  administrator of any person.  (6) "Purchase" means any transfer, exchange, or barter, conditional or otherwise,  in any manner or by any means whatsoever, for a consideration;  (7) "Purchase price" means the measure subject to the taxes imposed by this  ordinance and has the same: meaning as sales price;  (8) Purchaser". means aj person who purchases tangible personal property, custom  software, or a service taxed by this ordinance.  (9) "Sale,""sales," or "selling" have the meaning ascribed to those terms in article  fifteen-B, chapter eleven ofthe Code of West Virginia.  (10) "Sales and use taxes" means the taxes imposed by sections 3 and 4 of this  ordinance.  (11)"Sales price" has the meaning ascribed to that term in article fifteen-B, chapter  eleven of the Code of West Virginia.  (12) "Sales tax" means the tax levied by section 3 ofthis ordinance.  (13) "Service" or "selected service" have the meaning ascribed to those terms in  article fifteen-B, chapter eleven oft the Code of West Virginia.  (14) "State sales tax" means the tax levied by article fifteen, chapter eleven oft the  Code of West Virginia, as amended.  3    (15) "State use tax"means the tax levied by article fifteen-A, chapter eleven of the  Code ofWest Virginia, as amended.  (16) "Tax" means the taxes imposed by this ordinance and includes additions to  tax, interest, and penalties levied under article 10, chapter 11 ofthe Code of West Virginia, 1931,  as amended.  (17) "Tax Commissioner". means the ChiefExecutive Office ofthe' Tax Division of  thel Department of Revenue oft this state, as provided in W. Va. Code $11-1-1.  (18) "This state" means the State of West Virginia.  (19) Ultimate consumer" or "consumer" means a person who uses or consumes  services, tangible personal property, or custom software.  (20) "Use" for purposes of the tax imposed by section 4 of this ordinance means  and includes:  a.7 The exercise by any person ofany right or power over tangible personal property  ord custom software incident to the ownership, possession, or enjoyment oft the property, or by any transaction in which possession of or the exercise of any right or power over tangible personal property, custom software, or the result of a taxable service is acquired for a consideration, including any lease, rental, or conditional sale of tangible personal property or custom software;  or  b. The use or enjoyment in this state of the result of a taxable service. As used in  this definition, "enjoyment": includes aj purchaser's right to direct the disposition ofthe property or the use of the taxable service, whether or not the purchaser has possession ofthej property.  The term "use" does not include the keeping, retaining, or exercising any right or power over tangible personal property, custom software or the result ofa a taxable service for the purpose  4    ofsubsequently transporting it outside the' Town of Bath for use thereafter solely outside the' Town  ofBath.  (21) "Uset tax" means the tax imposed by section 4 ofthis ordinance.  (22) "Vendor" means any person engaged in the Town of Bath in furnishing  services taxed by this ordinance or making sales oft tangible personal property or custom software.  "Vendor" and "seller" are used interchangeably in this ordinance. $3. Imposition of Municipal Sales and Service Tax.  For the privilege of selling tangible personal property or customer software and for the privilegeoffumishing certain selected service, a vendor doing business in the' Town ofBath shall collect from the purchaser the taxes imposed by this section and pay the amount oftaxes collected to the tax commissioner at the same time and in the same manner as the consumers sales and service tax imposed by article 15, chapter 11 ofthe Code of West Virginia, 1931, as amended, are paid to the tax commissioner. The rate of tax shall be 1% of the sales price, as defined in section 2ofthis ordinance ofthet tangible personal property, custom software, or taxable service] purchased  orl leased.  $4. Imposition of Municipal Use' Tax.  An excise tax is hereby levied and imposed on the use in the Town of Bath of tangible personal property, custom software, and the: results oftaxable services, to be collected and paid to the tax commissioner as agent for the Town of Bath in the same manner that state use tax is collected under article 15A and article 15B, chapter eleven ofthe Code ofWest Virginia, 1931, as amended, and remitted to the tax commissioner. The rate oftax shall 1% oft the purchase price, as  5    defined: in section 2 ofthis ordinance, ofthet tangiblepersonal property, custom software, or taxable  service used within the Town ofBath.  $5. Calculation ofTax on Fractional Parts of Dollar.  The tax computation under section 3 and section 4 oft this ordinance shall be carried to the third decimal place and thei tax rounded up to thei next whole cent whenever thet third decimal place is greater than 4 and rounded down to the lower whole cent whenever the third decimal place is 4 or less. The vendor may elect to compute the tax due on at transaction on aj per item basis or onan invoice basis provided the method used is consistently used during the reporting period but the method used shall be the same as that used for purposes of computing the state sales or use tax.  $6. State and Local Tax Bases.  The taxable base of the taxes imposed by sections 3 and 4 of this ordinance shall be identical to the sales and use tax base ofthis state except as provided in section 7ofthis ordinance, unless otherwise prohibited by federal law, as required by W. Va. Code $11-15B-34.  $7.E Exceptions.  The taxes imposed by this ordinance do not apply to:  (1)The sale or use ofmotor fuel, as defined in article 14C, chapter 11 ofthe Code ofWest  Virginia, 1931, as amended.  (2) The sale or use ofmotor vehicles upon which the tax imposed by W. Va. Code $11-15-  3cis paid.  (3) Thej purchase or use of any tangible personal property, custom software, or service that the Town ofl Bath is prohibited from taxing under the laws of this state or oft thel United States.  6    (4)7 The sales tax imposed by section 3 oft this ordinance does not apply to any transaction that is exempt from the tax imposed by article 15, chapter 11 oft the Code of West Virginia.  (5)The use tax imposed by section 4 ofthis ordinance does not apply to any: purchase upon  which the sales tax imposed by section 3 has been paid.  $8. Credit Against Municipal Use Tax.  (a)A person is entitled to acredit against the use tax imposed by section 4 ofthis ordinance ont the use ofaj particulari item oftangible personal property, custom software, or results ofat taxable service equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of that property, custom software, or service: Provided, that the amount of credit allowed may: not exceed the amount of use tax imposed by section 4 ofthis ordinance on the use oft the tangible personal property, custom software, or results oft the taxable service in the' Townof  Bath.  (b) For purposes of this section:  (1)"Sales tax"i includes a sales tax or compensating use tax imposed on the sale or  use oft tangible personal property, custom software, or the results ofa taxable service by the Town  ofBath in which the sale occurred; and  (2)' "Municipality" includes municipalities of this state or of any other state ofthe  United States.  (c) No credit is allowed under this section for payment of any sales or use taxes imposed by this state or any other state. For purposes of this paragraph, "state" includes the fifty states of the United States and the District of Columbia but does not include any of the several territories  organized by Congress.  7    $9.Tax cumulative.  The taxes imposed by this ordinance are in addition to other taxes imposed on the sale or use oftangible personal property, custom software, or taxable services including, but not limited to, the State consumers sales and service taxi imposed by article 15, chapter 11 ofthe W. Va. Code; the State use tax imposed by article 15A, chapter 11 of the W. Va. Code; the public utility tax imposed by the Town of Bath pursuant to W. Va. Code $8-13-5a.; the amusement taxi imposed by the' Town ofBath pursuant to W. Va. Code $8-13-6.; the tax on sales ofalcoholic liquors and wine imposed by the Town ofBath pursuant to W. Va. Code $8-13-7.; thel hotel occupancy tax imposed by the Town of Bath pursuant to article 18, chapter 7 of the W. Va. Code; and the special district excise taxes imposed by a county pursuant to W. Va. Code $7-22-1 et seg. or a municipality  pursuant to W. Va. Code $8-38-1 etseg.  $10. Local Rate and Boundary Data Base; Changes.  (a)" The tax commissioner is required by W. Va. Code $11-15B-35 to maintain a database for all jurisdictions levying a sales or use tax in this state. The Town of Bath shall furnish the tax commissioner with information the tax commissioner requires for that database that will allow the tax commissioner to maintain a database that assigns each five-digit and nine-digit zip code within the' Town ofBath to the proper rate oftax. Ifany nine-digit zip code areai includes area outside the Town of Bath, the single state and local rate assigned to that area in the tax commissioner's database will bei the lowest rate applicable to that area:. Provided, that, when sales occur at and are sourced to a physical location oft the seller located in the Town of Bath in that nine-digit zip code  area, the seller shall collect the tax imposed by section 3 ofthis ordinance.  (b) Whenever boundaries of the Town of Bath change, whether by annexation or de- annexation, the Town ofE Bath shall promptlynotify the tax commissioner in writing ofthe change  8    in boundaries; provide the tax commissioner with the nine-digit zip code or codes for the area annexed or de-annexed; and any other information the tax commissioner may require to maintain the database. An ordinance annexing property into the Town of Bath, or an ordinance removing property from the corporate limits oft the Town of] Bath may not take effect any sooner than the 1St day ofac calendar quarter that begins 60 days after Town of Bath provides written notice to the tax  commission of a change ini the boundaries of the Town of] Bath.  (C)7 Thei nine-digit database shall be maintained by the Town ofBath until such time as the tax commissioner allows use of a different system to determine whether a location is within or  outside the corporate limits of the Town ofE Bath.  $11. State level administration.  (a) The tax commissioner is responsible for administering, collecting, and enforcing the  taxes imposed by this ordinance as provided in W. Va. Code $8-13C-6 and $11-15B-33.  (b) The tax commissioner may retain from collections of the taxes imposed by this ordinance the fee allowed by W. Va. Code $11-10-11cor by any other statel law or legislative rule. (c) The tax commissioner shall deposit all the proceeds from collection of the taxes imposed by thiso ordinance, minus any feei forcollecting, enforcing and administering taxes retained under this section, in the subaccount for the Town of Bath established in "municipal sales and services tax and use tax fund," an interest-bearing account created in the state treasury pursuant to W. Va. Code $8-13C-7. All moneys collected and deposited in the subaccount for the Town of Bath shall be remitted at least quarterly by the State Treasurer to the Town of Bath treasurer, as  provided W. Va. Code $8-13C-7. $12. Administrative procedures.  9    Each and every provision ofthe West Virginia Tax Procedure and Administration Act set forth in article 10, chapter 11 ofthe Code ofWest Virginia applies to the administration, collection, and enforcement ofthe sales and use taxes imposed pursuant tot this ordinance, except as otherwise expressly provided in article 13C, chapter 8 ofthe Code ofWest Virginia, with like effect as ifthat act were applicable only to the taxes imposed by this ordinance and were set forth in extenso in  this ordinance, as provided in W. Va. Code $8-13C-6.  $13. Criminal Penalties.  Each and every provision oft the West Virginia Tax Crimes and Penalties Act set forth in article 9, chapter 11 of the Code of West Virginia applies to the administration, collection, and enforcement oft the Town ofBath sales and use taxes imposed pursuant to this ordinance with like effect as ifthat act were applicable only to the taxes imposed pursuant to this ordinance and were set forth in extenso in this ordinance, as provided in W. Va. Code $8-13C-6: Provided, that the criminal penalties imposed upon conviction for a criminal violation of this ordinance may not exceed the maximum penalties allowed by law for a similar violation of the ordinances of the  Town of Bath.  $14. Automatic Updating.  Any amendments to articles nine, ten, fifteen, fifteen-A and fifteen-B, chapter eleven of the Code of West Virginia shall automatically apply to the municipal sales and use tax imposed pursuant to this ordinance, to the extent they are applicable to the taxes imposed by this ordinance.  $15. Deposit ofTaxes Collected in General Revenue Fund.  10    When the Town ofBath treasurerreceives periodic istributionsofmumicipal sales and use taxes from the State Treasurer, the Town of Bath treasurer shall promptly deposit the amount  received in the general revenue fund or account oft the Town of] Bath.  This ordinance shall become effective upon its adoption by the Town of Bath on June 18, 2024. However, the Town of Bath hereby suspends imposition and collection of the municipal sales and use taxes imposed by this ordinance until. January 1, 2025, or such later first day of] July as required by the legislative rule codified in W. Va. Code St. R. $110-28-1 etseg.  $16. Severability and Savings Clause.  Ifany provision ofthis ordinance or the application thereofto any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable, The Town of Bath declares that it would have adopted this ordinance irrespective of the invalidity of any particular portion thereof and intends that the  invalid portions should be severed and the balance oft the article be enforced.  $17.1 Effective Date.  This ordinance shall become effective upon its adoption by the Town of Bath on. June 18, 2024. However, the Town of Bath hereby suspends imposition and collection of the municipal sales and use taxes imposed by this ordinance until January 1, 2025, or such later first day ofJuly as required by the legislative rule codified in W. VA. Code. At. R. $110-28-lerseq  $18. Notification of1 Tax Commissioner.  Upon adoption of this ordinance by the Town of Bath, the Town of Bath Recorder shall forthwith send to thet tax commissioner. a certified copy ofthis ordinance, the rate and thel boundary  11    database required by section 10 oft this ordinance, a map showing the boundaries oft the Town of Bath, a description oft the boundaries oft the Town of Bath; and such other information as the' Tax Commissioner may: need to administer, collect, and enforce the taxes imposed by this ordinance.  This Ordinance shall be effective from the date ofits enactment.  This Ordinance is read this day of This Ordinance is read and enacted this  2024 as the first reading thereof.  day of  2024 after a second  reading hereof. of  Passed, Approved and Entered ofrecord by the Council oft the Town of Bath this day  2024.  Town of] Bath, Morgan County, West Virginia  Scott Merki, Mayor  (MUNICIPAL SEAL) ATTEST:  Susan Webster, Recorder  12