The Beatles once recorded a song called “Taxman”, written by one of their own, the late George Harrison. It appeared on their Revolver album (yes, it was indeed a gun reference). The lyrics go,

If you drive a car, I’ll tax the street If you try to sit, I’ll tax your seat If you get too cold, I’ll tax the heat If you take a walk, I’ll tax your feet

The Beatles could hardly be accused of being politically conservative, but the song was a strident protest against the progressive tax system in the UK. It was also somewhat prescient, as in today’s world there is what is referred to as a “rain tax” - the first such tax having been enacted in Maryland more than three years ago. The tax was in response to the Chesapeake Bay initiative and was imposed on what are referred to as “impervious surfaces” - like the skulls of some politicians.

According to Forbes, the tax, one of more than 40 new taxes enacted during former Governor O’Malley’s administration (who is currently running for president), was levied on 9 of Maryland’s 24 counties. Further, the tax rates were left to local jurisdictions to determine and resulted in 10 different rain tax rates. Montgomery County’s rate, of course, was the highest. (Full disclosure - I am a refugee from Montgomery County).

Forbes continues, “Not only are the rates different for each, but so are the amount of square feet used to calculate the Equivalent Residential Unit and Impervious Unit: the unit of measurement to base the total fee per ERU or IU”. Got that? If so, please explain it to me. And finally, Forbes adds, “And of course no tax hike would be complete without government agencies, such as the Department of Navy, that own land with impervious surfaces resisting and declining to pay the newly enacted law. Instead, middle-class families and business owners are stuck paying for a multi-billion dollar EPA program…”

The rain tax has come to West Virginia. It has been enacted in the city of Huntington, of all places, over a considerable firestorm of protest. And…Huntington is not in the Chesapeake Bay watershed. Go figure.

Closer to home, the Martinsburg Journal reports that the Berkeley County Public Service District has “consented” to charge a rain tax in that county despite “negative feedback” from the public and county officials. It will be interesting to see how that plays out. In the last legislative session, the state legislature passed SB 324. In it, on page 8, section (E), is the following, “Rates, fees and charges approved by an affirmative vote of the board shall be forwarded in writing to the county commission appointing the approving board.” In section F, it says, “Enactment of the proposed rates, fees and charges shall follow an affirmative vote by the county commission and shall be effective no sooner than forty-five days following action”.

What that means is that the Berkeley County PSD cannot implement the fee until the Berkeley County Commission or Council votes to approve it. That’s how it should be. An unelected board should be held accountable to an elected governing body.

There are rumors that the rain tax may be wending its way toward Jefferson County. And that ain’t all. According to my sources, earlier this week, at a public meeting of the Jefferson County Public Service District, Jefferson County Commissioner Dale Manuel declared that he is considering proposing a county sewer fee - in order to promote “equity”.

So we have two hot button issues, a rain tax and a sewer fee. Here’s another - forced hook up to water and/or sewer. This apparently also came up at the meeting and attendees were told that this is not a current policy in Jefferson County. However, in Berkeley County it is.

Back in the 2014, former Delegate Larry Kump (R - Berkeley) introduced a bill, HB 4007 that would have prohibited forced hookup to public sewer systems for homeowners with properly functioning septic systems. That bill never made it out of committee, a committee chaired by former Delegate Tiffany Lawrence (D - Jefferson). At the time, Delegate Kump cited hardships endured by Berkeley County residents forced to hook up to public sewer, including one disabled lady who stated that the financial burden eventually caused her to lose her home.

Getting back to the rain tax, it appears that that West Virginia is a bit behind the times. According to the Baltimore Sun, “Eliminating the ‘rain tax’ — the stormwater fees that the state’s 10 largest jurisdictions were required to charge property owners — was the signature achievement of Gov. Larry Hogan’s first legislative session. But while Republicans are celebrating the fulfilment of a key campaign promise, most property owners in the Baltimore region will still pay the fees. Since November, when voters sent Hogan and other Republicans to Annapolis on pledges to repeal the fees assessed to homeowners and businesses, only conservative Harford County has actually eliminated them”. Hey, it’s a start.

One would think that local officials might heed the lessons provided by Maryland. The rain tax (and other legislation like it) provided the impetus for a change in political leadership. In other words, voters threw the bums out. A similar change, to an even greater degree, has taken place here in West Virginia. And yet, some politicians haven’t heard the wake-up call.

Meanwhile, in Huntington, West Virginia, local recording artist and songwriter, Alligator Jackson, posted the following parody in reaction to the city’s rain tax on his blog: “Speaking at a neighborhood meeting regarding the new storm water fees, Mayor Williams announced his next fee - The Exhalation Fee. The newly proposed fee or tax would seek to control the amount of carbon dioxide released into open air”. In Jackson’s parody news release, reactions included, “I don’t believe it! First Mayor Steve is taxing us on the rain that falls from the sky, now he is taxing us on the air we breathe. What is next: a sunlight tax?” and “This is not a fair tax because the only way a consumer could avoid paying it is to stop breathing. We also feel that it creates an unfair burden on citizens with asthma and other breathing problems and they would have to pay more.”

Somewhere up in heaven, George Harrison is smiling.