Tax Structure & Fees

Town of Lewisporte 2021 Tax Structure

Property Tax Rate  Minimum Tax
Residential and Commercial 8.50 mils $150
Business Tax
Oil Storage Companies 60.00 mils $150
Banks & Finance Companies 75.00 mils $150
Car Lots 30.00 mils $150
Personal Care Homes $50/bed $150
Preschool/Nursery School 5.00 mils $150
Public Storage Facilities & Greenhouse Operations 9.00mils $150
All other Business Classes 18.00 mils $150
Businesses Regulated under the Taxation of Utilities and Cable Television Companies Act 2.5 % Gross Revenue $150
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 Tax Rate
Residential, Seniors’ Cottages, Churches & Halls $390
Restaurants, B&B’s, & Efficiency Units $689
Supermarkets, Car Washes & Manufacturing Establishments $1,092
Hotels & Motels $1758
Die Trac Institute $3,837
Senior’ Homes $5,569
All other businesses including Canada Post and RCMP Detachment $447
Schools $2,335 plus $6 each student and staff member
   
Metered Water Rate
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
Discounts on Taxes 3% if paid in full by March 31, 2021 or within 30 days
of invoice date, whichever is later.
Seniors’ Discount 15% for seniors receiving the Guaranteed Income
Supplement (Box 21, 2020 T4A OAS).
Due Date (taxes excluding Poll Tax) May 31, 2021 – Interest 15% (compounded) per
annum after due date
Credit Card Payments Payment by Credit Card is permitted without a fee from the date of invoice to March 31, 2021, after that date the amount paid will be charged a fee of 1.5% of payment made

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) $20
Residential (fence, shed, patio, etc., requiring on site inspection) $30
Residential Construction requiring on site inspection and Connection to Town Infrestructure $100 Deposit with a refund of $70 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 $25
Demolition Permit – Commercial $50

 

Mobile Business & Vending Machine Operations

Permit Fee Structure $25 per day
$125 Seasonal Permit, plus $10 per Mobile Unit
$225 annual permit, plus $10 per Mobile Unit

 

Miscellaneous   

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 $20 or Cost Recovery after hours
Fire Department Inspection $50
Tax Certificate or Letter of Tax Standing $100
Zoning Compliance Letters $100
Development Agreements Cost Recovery, minimum charge $500
Cheque dishonored by financial institution $40
Administration fee for accounts referred to collection agency
$25
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

 

Dog/Cat Licenses:

Neutered or Spayed dog $10
Un-neutered or un-spayed dog $30
Neutered or Spayed dog $10
Un-neutered or un-spayed dog $20

 

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-Serviced $2.69 per m2
Serviced $10.76 per m2