Tax Structure & Fees

Town of Lewisporte 2025 Tax Structure

PROPERTY TAX Rate Minimum Tax
Residential & Commercial 8.50 mils $300
Vacant Land 8.50 mils $300
BUSINESS TAX
Oil Storage Companies 20.00 mils $300
Banks & Finance Companies 75.00 mils $300
Car Lots 30.00 mils $300
Personal Care Homes $50/bed $300
Preschool/Nursery School 5.00 mils $300
Public Storage Facilities and Greenhouse Operations 9.00 mils $300
All Other Business Classes 18.00 mils $300
Businesses regulated under the Taxation of Utilities and Cable Television Companies Act 2.5% gross revenue $300
Businesses with no fixed place of operation 0.6% gross revenue $125
Home Based Business Tax:  gross revenue less than $1000 0.6% gross revenue $50
Home Based Business Tax:  gross revenue greater than $1000 0.6% gross revenue $300, max. $400
WATER FEES
Residential, Seniors’ Cottages, Churches & Halls $425
Vacant Land $50
Restaurants, B & B’s, & Efficiency Units $723
Grocery Stores, Convenience Stores $700
Beauty Salons, Barber Shops (1 to 3 Chairs) $550
Beauty Salons, Barber Shops (4 + Chairs), Pet Wash $650
Oil Storage Facilities, Fishing Enterprises $675
Car Washes, & Manufacturing Establishments $1,146
Hotels & Motels $1,845
Seniors’ Homes $5,847
All other businesses including Canada Post and RCMP Detachment $469
Schools, Colleges & Technical Institutes $2,450 plus $6.50 each student and staff member
 

METERED WATER

Oil Storage & Shipping Companies, Ships of NL Registry & Tankers $1.75/ton
All other metered establishments:
  1 to 60,000 gallons $487
  60,001 to 500,000 gallons $1.66/1000 gallons
  500,001 to 2,000,000 gallons $1.61/1000 gallons
  2,000,001 plus gallons $1.33/1000 gallons
Discount on Taxes 3% if paid in full by March 31, 2025 or within 30 days of invoice date, whichever is later. There must be no other balances on the account.
Discount
Due Date June 2, 2025 – Interest 15% (simple) per annum after due date.
Payment Options Cash, cheque, E-Transfer, EFT, Debit Card & Credit Card (see below stipulations on credit cards)
Credit Card Payments Payment of taxes by credit card is permitted but a 2% fee will be applied to the payment amount.
OCCUPANCY PERMITS
An occupancy permit is required by anyone moving into a building that has been vacant for a period of six (6) months or more, a newly constructed building, or a building whose use has changed.
  Residential Occupancy Permit $50
  Commercial Occupancy Permit $75
  Home Based Business Occupancy Permit $40
PERMITS & MISCELLANEOUS FEES
Residential (repairs/renovations up to $20,000) $30
Residential (fence, shed, patio, etc., requiring on site inspection) $40
Residential Construction requiring on site inspection and connection to Town Infrastructure. $100 Deposit with a refund of $50 after completion of inspection by Town Staff
Residential (construction exceeding $20,000) $1.50/$1000 construction value                                                 If value is estimated, adjustment will be made upon receipt of municipal assessment.
Commercial $2.00/$1000 construction value
Minimum Charge $50
Demolition Permit – Residential $35
Demolition Permit – Commercial $75
Non-conformity to Town Regulations At discretion of Council
Minimum $100 – Maximum $1000 (depending on severity, or if repeat offenses)
Mobile Business & Vending Machine Operations
Permit Fee Structure: $30/day
$100 per month, plus $10 per mobile unit
$300 annual permit, plus $10 per mobile unit
Thawing Water Lines (inside property boundary) Cost Recovery, minimum charge $50
Clearing Sewer Plugs (inside property boundary) Cost Recovery, minimum charge $50
Curb/Sidewalk Cutdown Cost Recovery
Water Connection (privately purchased land) Cost Recovery
Water Off/On Request $25 or Cost Recovery after hours
Fire Department Inspection – Residential $100
Fire Department Inspection – Commercial $250 Initial Site Inspection
$100 (Reinspection fee of $100 per visit)
Oxygen Inspection $100
Tax Certificate or Letter of Tax Standing $150
Zoning Compliance Letters $150
Development Agreements Cost recovery, minimum charge $500
Cheque dishonoured by financial institution $50
Administration fee for accounts referred to collection agency $50
Dog/Cat Licenses:
    Neutered or spayed dog $10
    Un-neutered or unspayed dog $30
    Neutered or spayed cat $10
    Un-neutered or unspayed cat $20
Plan/Zoning Amendments Cost Recovery
CD of Town Plan $50
Paper Copy of Town Plan $150
Paper Copy of Assessment Roll $150
Services not listed on this schedule Cost Recovery
Land:
Building Lots $35.00 per m2
Accessory Land $18.00 per m2
Sub-standard Land $10.00 per m2
Commercial Land, Industrial/Business Park
Sub-standard $2.69 per m2
Standard $5.38 per m2
Commercial Land, Excluding Industrial/Business Park
Un-serivced $2.69 per m2
Serviced $10.76 per m2
Winter Games Lanes Bowling Alley HST included in listed price.
Rentals
   Open Game (Single) $3.13
   Shoe Rental $1.81
   Student Bowling $2.81
   One Hour Rental $21.64
Birthday Parties
   One Lane $29.27
   Two Lanes $50.93
   Three Lanes $72.57
   Four Lanes $94.21
   Entire Alley $108.21
Leagues
   League Bowling (Per Player) $10.50
   Youth Bowling (Per Player) $6.88
Woolfrey’s Pond Park
Service Site – 20 amps (Parking Area)
   Daily $23.14
   Weekly $142.20
   Monthly $519.60
   Seasonal $1,655.21
Service Site – 30 amps
   Daily $29.56
   Weekly $176.92
   Monthly $648.77
   Seasonal $2,069.21
Service Site – 50 amps
   Daily $36.32
   Weekly $222.14
   Monthly $810.98
   Seasonal $2,586.30
Unserviced
   Daily $18.66
   Weekly $112.76
   Monthly $410.88
   Seasonal $1,310.38
Beach Pass
   Adults $4.00 per day
   Student $3.00 per day
   Childred Under 10 FREE
   Vehicle $5.00 per day
   Season $28.50 seasonal
Chalet Rentals
   Youth Birthday Party (Finish Before 6 PM) $95 `
   Hourly Rental $65
   Daily Rental $195
Mike Austin Arena
Minor Hockey, Figure Skating & High School Hockey
   Monday-Friday (8:00 am – 5:00 pm) $105 per hour
   Monday-Friday (5:00 pm – 11:00 pm) $125 per hour
   Saturday, Sunday & Holidays $135 per hour
   Early Morning Rentals (before 8:00 am) $85 per hour
Non-Prime Rates
   Birthday Parties $160 (50 minutes of ice time + 1 hour hospitality room)
   Hospitality Room $65 per hour
   Out of Town Minor Hockey/Figure Skating/Groups $155 per hour
   Church Groups, Youth Groups, etc. $140 per hour
   Adult Groups $140 per hour
   Tournament Fees (Regular Game) $495 per hour
   Tournament Fees (Play-offs Game) $520 per hour
   Hourly Summer Rental (No Ice) $100
   Daily Summer Rental (No Ice) $1,660
   Weekly Summer Rental (No Ice) $5,000
Canteen Lease
   Season $4,000
Stipulations All 60-minute bookings include 10 minutes for ice cleaning. Summer rentals are based on one staff member for an 8-hour shift, and if additional staff or services are required, the user will be charged accordingly for those services.

Events

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17 Jan
Fri, January 17 - Thu, January 23    
12:00 am
21 Jan
Tue, January 21    
9:00 am - 10:00 am
Events on Fri, January 17
Events on Tue, January 21
21 Jan
21 Jan 25
Lewisporte
Events on Thu, January 30