Tax Structure & Fees

Town Fees 2026

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 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
Services not listed on this schedule Cost Recovery
Black/White Photocopies $0.25 per copy
Colored Photocopies $2.00 per copy
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

Property and Business Tax 2026

Town of Lewisporte 2026 Tax Structure

PROPERTY TAX Rate Minimum Tax (Base Amount)
Residential & Commercial 8.50 mils $300  Base Amount plus 0.00001%
Vacant Land 8.50 mils $300 Base Amount plus 0.00001%
BUSINESS TAX
Oil Storage Companies 20.00 mils $300 Base Amount plus 0.00001%
Banks & Finance Companies 75.00 mils $300 Base Amount plus 0.00001%
Car Lots 30.00 mils $300 Base Amount plus 0.00001%
Personal Care Homes $50/bed $300 Base Amount plus 0.00001%
Preschool/Nursery School 5.00 mils $300 Base Amount plus 0.00001%
Public Storage Facilities and Greenhouse Operations 9.00 mils $300 Base Amount plus 0.00001%
All Other Business Classes 18.00 mils $300 Base Amount plus 0.00001%
Businesses regulated under the Taxation of Utilities and Cable Television Companies Act 2.5% gross revenue $300 Base Amount plus 0.00001%
Businesses with no fixed place of operation 0.6% gross revenue $125 Base Amount plus 0.00001%
Home Based Business Tax:  gross revenue less than $1000 0.6% gross revenue $50 Base Amount plus 0.00001%
Home Based Business Tax:  gross revenue greater than $1000 0.6% gross revenue Base Amount of $300 plus 0.00001% (max base amount of $400 plus 0.00001%)

Water Tax

WATER TAX
Residential, Seniors’ Cottages, Churches & Halls $425
Residential Water Only $300
Residential Sewer Only $125
Vacant Land/Water Access $50
Commercial Water Only $300
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

Discounts, Due Dates, and Credit Card Payments

Discount on Taxes If paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later. There must be no other balances on the account.
Low-Income Reduction

 

 

 

 

 Taxpayers are eligible for a reduction of their annual residential property and water/sewer fees provided the total income of their household falls within the amount listed and it is the property owner’s principal residence. The total income is deemed to be income from all sources and includes basement apartment rental income, interest income and the income of all occupants (except for students) of the property. The total income used to evaluate the current year’s reduction is based on the previous year’s income. Reductions will be issued for the current year only. The discounts will only be given if the property owners account is paid in full by the due date. If the discount is missed, the property owner(s) will have until December 31, 2026, to request the reduction. Property owners will have to provide copies of Revenue Canada Assessment Notice for the household and a Town supplied form that must be witnessed by a Commissioner for Oaths.

Annual Household Income $0 – $38,000
Reduction of 20%
Due Date All taxes and fees in arrears after June 1, 2026, will be charged a simple interest rate of 15% per annum and will be charged at the first day of each month on the outstanding principal. All other invoices, including those issued because of supplementary property assessments, are due 30 days from the date of issue. All invoices in arrears at the end of the month following issuance will be subject to simple interest charges of 15% per annum.
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.

Recreational Fees

Winter Games Lanes Bowling Alley HST included in listed price.
Rentals
   Open Game (Single) $3.38
   Shoe Rental $1.95
   Student Bowling $3.03
   One Hour Rental $23.37
Birthday Parties
   One Lane $31.61
   Two Lanes $55.00
   Three Lanes $78.38
   Four Lanes $101.75
   Entire Alley $116.87
Leagues
   League Bowling (Per Player) $11.34
   Youth Bowling (Per Player) $7.43
   Corporate Challenge (Per Team) $108.09
Woolfrey’s Pond Park
Service Site – 20 amps (Parking Area)
   Daily $24.99
   Weekly $153.57
   Monthly $561.17
   Seasonal $1,787.64
Service Site – 30 amps
   Daily $31.92
   Weekly $191.08
   Monthly $700.67
   Seasonal $2,234.74
Service Site – 50 amps
   Daily $39.22
   Weekly $239.92
   Monthly $875.86
   Seasonal $2,793.21
Unserviced
   Daily $20.15
   Weekly $121.78
   Monthly $875.88
   Seasonal $1,415.21
Beach Pass
   Adults $4.50
per day
   Student $3.50
per day
   Children Under 10 FREE
   Vehicle $5.00
per day
   Season $30.00
Chalet Rentals
   Youth Birthday Party (Finish Before 6 PM) $103 `
   Hourly Rental $70
   Daily Rental $210
Seasonal Extension $432
September 8, 2026 – October 14, 2026
Mike Austin Arena
Minor Hockey, Figure Skating & High School Hockey
   Monday-Friday (8:00 am – 5:00 pm) $110
per hour
   Monday-Friday (5:00 pm – 11:00 pm) $131
per hour
   Saturday, Sunday & Holidays $142
per hour
   Early Morning Rentals (before 8:00 am) $89
per hour
Non-Prime Rates
   Birthday Parties $168
(50 minutes of ice time + 1 hour hospitality room)
   Hospitality Room $68
per hour
   Out of Town Minor Hockey/Figure Skating/Groups $163
per hour
   Church Groups, Youth Groups, etc. $147
per hour
   Adult Groups $147
per hour
   Tournament Fees (Regular Game) $520
per hour
   Tournament Fees (Play-offs Game) $546
per hour
   Hourly Summer Rental (No Ice) $105
   Daily Summer Rental (No Ice) $1,660
   Weekly Summer Rental (No Ice) $5,000
Canteen Lease
   Season $4,200
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.

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