Tax Structure & Fees

Property and Business Tax 2023

Town of Lewisporte 2023 Tax Structure

PROPERTY TAX Rate Minimum Tax
Residential & Commercial 9.0 mils $450
BUSINESS TAX
Oil Storage Companies 20.00 mils $450
Banks & Finance Companies 75.00 mils $450
Car Lots 30.00 mils $450
Personal Care Homes $50/bed $450
Preschool/Nursery School 5.00 mils $450
Public Storage Facilities and Greenhouse Operations 9.00 mils $450
All Other Business Classes 18.00 mils $450
Businesses regulated under the Taxation of Utilities and Cable Television Companies Act 2.5% gross revenue $450
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
Residential, Seniors’ Cottages, Churches & Halls $425
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 with 4 + Chairs, Pet Wash $650
Oil Storage Facilities, Fishing Enterprises $675
Car Washes, & Manufacturing Establishments $1,146
Hotels & Motels $1,845
Die Trac Institute $4,029
Seniors’ Homes $5,847
All other businesses including Canada Post and RCMP Detachment $469
Schools $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

Discounts, Due Dates, and Credit Card Payments

Discount on Taxes

 

3% if paid in full by March 31, 2023 or within 30 days of invoice date, whichever is later. There must be no other balances on the account.
Seniors’ Discount

 

15% for seniors receiving the Guaranteed Income Supplement (Box 21, 2022 T4A OAS), if paid on or before May 31, 2023 on his/her/their principal residence. There will be no adjustments for prior years missed, if the current year is missed, the resident has until December 31, 2023 to apply.
Due Date

 

May 31, 2023 – Interest 15% (compounded) per annum after due date.
Credit Card Payments

 

Payment of taxes by credit card is permitted but a 2% fee will be applied to the payment amount.

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) $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 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 $100
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-serviced $2.69 per m2
                                                                                                                                 Serviced $10.76 per m2

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