Page 20 Supplement
CID 12:20
Gas and Oil Severance Tax
W.Va. Code §11-13A-5a
Moneys distributed to any county or municipality must be deposited in the general fund and may be used for purposes
determined to be in the best interest of the county or municipality.  In counties with population in excess of 200,000
at least 75% must be expended within the gas & oil producing areas of the county.  Not more than 25% of gas & oil
severance may be budgeted for personal services.  Each county and municipality is required to submit to the State Auditor,
on forms provided by the State Auditor, a special budget detailing how gas & oil severance funds are to be spent.  On or
before December 15, the State Auditor must deliver to the clerk of the Senate and the clerk of the House of Delegates,
a consolidated report of such budgets. 
ALTHOUGH GAS & OIL SEVERANCE TAX IS A GENERAL FUND REVENUE AND EXPENDITURE,
IN ORDER TO FULFILL THE AFOREMENTIONED STATUTORY REQUIREMENTS, PLEASE
PROVIDE THE FOLLOWING SUPPLEMENTAL INFORMATION
                 
Revenue 2002-2003
     
Gas & Oil Severance (as reported in account #306 on page 4)              $___________ 13,000
     
                 
                 
Expenditure 2002-2003
General Government             13,000
Public Safety                
Health & Sanitation              
Culture & Recreation              
Social Services              
Capital Projects              
         Total Expenditure (must equal total gas & oil revenue)             $ 13000