by Lisa Schauer
When Town of Bath council members voted for a one-percent municipal sales tax in 2024, they joined 39 other West Virginia municipalities in putting a local tax in place.
But first, the state required elimination of the town’s business and occupation (B&O) tax, which generated $58,000 last year, according to town figures.
Bath’s new municipal sales tax was projected to collect $60,000 in revenue for the fiscal year, which runs from July 1 to June 30. The town’s budget, approved by the state, includes the municipal tax as a revenue line item in that amount.
In the first six months of 2025, a total of $165,000 has been collected through the town’s business’ tax payments to the West Virginia State Tax Department.
In the first quarter – for the months of January, February and March — $55,000 was collected through the municipal sales tax. During the second quarter – for the months of April, May and June — another $110,000 was collected, confirmed Bath mayor Greg Schene.
The amount of the municipal sales tax collected for the third quarter is expected by the end of October, said Town of Bath officials.
That will include sales tax collections for July, August and September.
The fourth quarter tax collections will include business sales during October, November and December.
Bath’s town council will authorize use of those funds.
Schene said the sales tax revenue has already gone to work for the residents and businesses in town limits.
“For a tourist-friendly destination like the Town of Bath, the 1% Municipal Sales Tax allows the community to capture revenue from visitors and shoppers, bringing in outside dollars to support local needs,” Schene said in an email to The Morgan Messenger. “These funds help pay for essential services and improvements—such as streets, sidewalks, public safety, and beautification projects—without shifting the full financial burden onto local property taxpayers. In fact, revenue from this tax has already contributed to the successful completion of three street paving projects in the last six months. This added investment improves the quality of life for residents while making the community more attractive to businesses and visitors alike,” he said.
The Town of Bath’s next finance committee meeting, which meets separate from the Bath Council, will be held at Town Hall on Tuesday, November 4 at 4 p.m.
