Tax Structure & Fees

Property and Business Tax 2025

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 Tax

WATER TAX
	Residential, Seniors’ Cottages, Churches & Halls	$425

	Vacant Land/Water Access	$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

Discounts, Due Dates, and Credit Card Payments

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.
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 below. 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 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, 2025, to request the reduction. Annual Income $0 – $28,000 Reduction of 15%
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.

Town Fees 2025

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





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

Recreational Fees

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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