Tax Structure & Fees

Property and Business Tax 2022

Town of Lewisporte 2022 Tax Structure

Property Tax	Rate	Minimum Tax
Residential and Commercial	9.00 mils	$150

Business Tax
Oil Storage Companies	20.00 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

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, Due Dates, and Credit Card Payments


Discounts on Taxes	3% if paid in full by March 31, 2022 or within 30 days of invoice date, whichever is later.
Seniors’ Discount	15% for seniors receiving the Guaranteed Income Supplement (Box 21, 2021 T4A OAS) or other proof satisfactory to Council that the income level of a resident who has reached the age of 65 in the previous year is at or lower than the income threshold required to qualify for the OAS Guaranteed Income Supplement. Any adjustment for prior years missed by a senior will only be for the prior two years.
Due Date (taxes excluding Poll Tax)	May 31, 2022 – 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 ro March 31,2022, after that date a the amount paid will be charged a fee of 1.5% of payment made.

Town Fees 2022

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

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