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## BYLAW NO. 26-011
## OF LETHBRIDGE COUNTY IN THE PROVINCE OF ALBERTA
## 2026 BUSINESS TAX BYLAW
BEING A BYLAW PROVIDING FOR THE ASSESSMENT AND TAXATION OF BUSINESSES OPERATED WITHIN LETHBRIDGE COUNTY.
WHEREAS the Municipal Government Act (R.S.A. 2000, c. M-26) provides that the council of a municipality may pass a business tax bylaw;
AND WHEREAS the Municipal Government Act further provides that a business tax bylaw can specify classes of businesses that are exempt from taxation;
NOW, THEREFORE THE COUNCIL OF LETHBRIDGE COUNTY IN THE PROVINCE OF ALBERTA ENACTS AS FOLLOWS:
## Short Title
- This Bylaw shall be known and may be cited as the "2026 Business Tax Bylaw".
## Purposes
2. The purposes of the Bylaw are as follows:
- a) to authorize the assessment and taxation of businesses operating in Lethbridge County; and
3. to provide for the exemption from taxation of certain classes of businesses operating in Lethbridge County.
## Interpretation
3. In this Bylaw, unless the context otherwise requires:
- a) "Animal Units" means the number obtained by multiplying the number of animals permitted to be stored on a premises by the number of animals equivalent to one animal unit for that species of animal, as set out in Schedule "B" attached hereto;
3. "Business" includes those businesses in Lethbridge County as defined in Section 1(1)(a) of the Municipal Government Act;
- c) "Business Tax" means the amount of business tax as set in this Bylaw, which shall be arrived at in accordance with Section 378 of the Municipal Government Act;
5. "Business Tax Assessment" means the assessment arrived at pursuant to this Bylaw, which has been entered on the business tax assessment role;
- e) "Business Tax Assessment Roll" means the assessment roll for all businesses as defined in this Bylaw which are not exempt hereunder, as determined on an annual basis by the municipal assessor;
7. "Business Tax Rate Bylaw" means that Bylaw which shall be passed in every year by the municipality, setting out the business tax rate for businesses as defined in this Bylaw;
- g) "Business Tax Year" means the period commencing January 1st and ending on December 31st in the same year;
- h) "Condominium Grain Storage Operation" means a grain storage facility consisting of condominium units located on the premises for the purposes of storing grain;
10. "Confined Feeding Operation" means a confined feeding operation as defined by the current Lethbridge County Land Use Bylaw;
- j) "Floor Space" means the floor space of all the floors in a building and the area outside the building that is occupied for the purposes of that business;
12. "Municipal Assessor" means the person appointed to the designated officer position of municipal assessor pursuant to section 284.2 of the Municipal Government Act and Bylaw 26-002.
- 1) "Municipality" means Lethbridge County, a municipal corporation of the Province of Alberta and, where the context so requires, means the area contained within the municipal boundaries of Lethbridge County;
14. "Person" means and includes one or more persons, a partnership, or cooperative, or joint venture, or a body corporate, or one or more bodies corporate, or an association of such persons or bodies corporate, who are carrying on a business on premises in the municipality;
- n) "Premises" means the parcel of land, or contiguous parcels of land, buildings, barns, corrals, yards, shelters, pens or any space, indoors or outdoors, occupied or used by a person for the conduct of business. Notwithstanding the above, in the event a person is conducting the same business on two contiguous parcels under two different development permits, such parcels shall not be considered to be the same premises;
- 0) "Property Tax Assessment" means an assessment done by the municipal assessor under Part 9 of the Municipal Government Act; and
17. "Ranch Operation" means a business where cows, bison, llamas, horses, sheep, alpacas, ostriches, or similar animals are kept primarily for breeding purposes, and where the offspring from such
## Persons Subject to a Business Tax
- 4.1 Any person who operates a business which is not exempt, as set out in Schedule "A" attached hereto, on premises located within the municipality, shall be required to pay the municipality a business tax in an amount arrived at by multiplying the business tax rate by the business tax assessment for such premises, which appears on the business tax assessment roll for that year.
- 4.2 Notwithstanding Section 4.1, no business tax shall be assessed on any business carried on or operated by the municipality or at a location operated by an official or employee of the municipality acting on behalf of the municipality in his or her capacity as such official or employee.
- When a person carries on two or more businesses, at the same premises, the business tax assessments of each business shall be combined to determine the total business tax assessment for such person.
- 4.4 Notwithstanding that an exempt business is being operated on part of the premises, a person shall be required to pay business taxes for the nonexempt business or businesses.
- 4.5 No tax will be imposed in respect of a business that is exempt under Section 351, 375 or 376 of the Municipal Government Act.
## Business Tax Assessment Roll
- The municipal assessor shall prepare a business tax assessment roll annually for all businesses in the municipality which are not exempt under Schedule "A". The business tax assessment roll shall be separate and distinct from the property tax assessment roll.
## Assessment and Taxation of Confined Feeding Operations and Ranch Operations
- 6.1 The storage capacity for each confined feeding operation shall be determined by using the animal storage capacity as set out in either the Development Permit or as approved by the National Conservation Board (NRCB) for such premises. In the event there is no existing Development Permit, registration from the NCRB or an approval from the NRCB for such premises, then the municipal assessor shall determine the animal storage capacity in accordance with generally accepted Alberta Agriculture Source Materials and Practices.
- 6.2 The number of animal units for each confined feeding operation shall be determined by multiplying the relevant ratio as set out in Schedule "B" by the animal storage capacity as set out in either the Development Permit or the NRCB approval or as determined by the municipal assessor in accordance with generally accepted Alberta Agriculture Source Materials and Practices.
- 6.3 The animal units for each ranch operation shall be determined by multiplying the relevant ratio as set out in Schedule "B" by the number of breeding animals on the premises in the previous taxation year.
- 6.4 The business tax assessment for each confined feeding operation and ranch operation shall be arrived at by multiplying the number of animal units of storage capacity for the premises by the dollar value per animal unit of storage capacity as set out in the Business Tax Rate Bylaw.
- 6.5 In the event that there are two or more confined feeding operations, having different species of animals on the same premises, the total of the animal units for each confined feeding operation shall be used to determine the assessment for each premise.
- 6.6 For the purpose of the business tax assessment under this Bylaw, the dollar value per animal unit shall be set out in the Business Tax Rate bylaw.
- 6.7 The number of animals approved in a Development Permit or by the NRCB shall be deemed to be the storage capacity of the business on the premises.
## Assessment and Taxation of Condominium Grain Storage Operations
7. The business tax assessment for condominium grain storage operations shall be arrived at by multiplying the tonnage capacity of the bin by the dollar rate per unit as set out in the Business Tax Rate Bylaw.
## Assessment and Taxation of Dog Kennels and Mushroom Barns
8. The business tax assessment for dog kennels and mushroom barns shall be arrived at by multiplying the floor space by the dollar rate per unit of floor space as set out in the Business Tax Rate Bylaw.
## Assessment and Taxation of Aqua Culture Operations
9. The business tax assessment for aqua culture operations shall be arrived at by multiplying the size of the pond by the dollar rate per acre of pond size as set out in the Business Tax Rate Bylaw.
## Assessment and Taxation of Apiaries
10. The business tax assessment for apiaries shall be arrived at by multiplying the number of hives by the dollar rate per hive as set out in the Business Tax Rate Bylaw.
## General Assessment Procedures
- 11.1 Every person who carries on a business subject to the business tax shall submit to and assist in any inspection required by the municipal assessor with respect to the business taxed or to be taxed and shall furnish to the municipal assessor all information required
- The business tax assessment roll shall contain the name of every person occupying, renting, or subleasing premises for the purpose of carrying on a business as defined herein and not exempted herein, and the municipal assessor shall assess such person by entering on the said roll, the assessment for the premises so occupied, rented or subleased, and the place where the business is carried on.
- 11.3 When the municipal assessor is satisfied that any person who has paid the business tax in any year, has given up, sold, or disposed of such business permanently, then the municipal assessor shall reimburse to hanenty, then the such person the business taxes for the balance of the year on a monthly pro-rated basis.
- Where the landowner or tenant liable to assessment in respect of any premises owned or leased by him leases or sub-lets the whole or a portion thereof, the municipal assessor in his discretion may assess either the tenant or the sub-tenant in respect of the premises or the portion of the premises leased or sub-let.
- 11.5 The occupant of any premises liable to taxation under this Bylaw shall be liable for the business tax aforesaid though he may also be the owner of the premises and as such owner be liable to taxation on the lands, buildings and improvements.
- 11.6 The municipality shall mail or cause to be delivered to each person taxable under this Bylaw, a written or printed notice showing the assessed amount pursuant to the business tax assessment roll, as well as the business tax levied against such business.
- 11.7 The business tax shall be due and payable by the deadline stated in the Lethbridge County Penalty Rate Bylaw. Balances that remain outstanding beyond the deadline shall be imposed a penalty in accordance with the Penalty Rate Bylaw. All penalties provided for by this, or the Lethbridge County Penalty Rate Bylaw, shall be added to and form part of the unpaid taxes.
- 11.8 The business tax shall be levied once during the calendar year beginning with January 1st and ending with December 31st.
- 11.9 The business tax issued under this Bylaw shall not be transferred except to a person who purchases the business or the shares in a corporation operated as a business in respect of which the business tax was issued.
## Appeals
- 12.1 The person assessed for the purposes of the business tax has the right to appeal the assessment in accordance with the Municipal Government Act.
- 12.2 Any business tax owing that remains outstanding after the due process for appealing the assessment and the deadline for payment has passed shall be collected through the process outlined in accordance with Part 10 Division 9 of the Municipal Government Act (recovery of taxes not related
## Offences
- 13.1 A person who contravenes this Bylaw is guilty of an offence.
- 13.2 A person who is guilty of an offence is liable to a fine in an amount not less than that established in this Section, and not exceeding $10,000, and to imprisonment for not more than 6 months for non-payment of a fine.
## Coming Into Force
14. This Bylaw shall come into force and effect on the date it is passed.
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GIVEN first reading this 16th day of April, 2026
Chief Administrative Officer
GIVEN second reading this 16 day of April 2026
Row bull
GIVEN third reading this 16th day of April, 2026.
Reeve
Dall
## SCHEDULE "A" Lethbridge County Business Tax Bylaw 26-011
## Businesses Exempt from Additional Tax through the Business Tax
All businesses whose primary business is the following:
- a) All recreational businesses, including golf courses, and riding stables.
2. Grain and seed storage facilities, brokerages, and elevators, except for condominium grain storage operations.
- c) Grain and oil seed producers.
- d) Hay and forage grass producers.
- e) Vegetable growers.
- f) Potato, sugar beet, and root crop growers.
- g) Market gardens.
- h) Seed growers.
- i) Ranch operations having fewer than 100 animal units.
- j) Hay processing facilities.
- k) Manufacturing businesses.
- 1) Research facilities.
- m) Personal service businesses.
- n) Professional and business services.
- 0) Trucking and transportation businesses.
16. Food processing businesses.
17. Sand and gravel operations and landfill operations.
18. г) Feed mills.
- S) Machine dealerships.
- t) Auto wreckers.
21. Wholesale warehouses.
- V) Retail businesses.
- W) Summer pasture livestock operations.
- x) Auction markets.
- y) Confined feeding operations having fewer animals than the number of animals as per Schedule A-1.
- Z) Dog kennels having fewer than 10,000 square feet of floor space.
27. aa) Greenhouses.
28. bb) Aquaculture operations having fewer than 10 acres of storage ponds.
29. CC) Mushroom barns having fewer than 30,000 square feet of floor space.
30. dd) Apiaries having fewer than the 500 hives.
## SCHEDULE "A-1" Lethbridge County Business Tax Bylaw 26-011 Exemption Thresholds
| Category of Livestock | Type of Livestock | Number of Animals |
|------------------------------------|--------------------------------------------------------------------------------------|---------------------|
| Beef | Cows/Finishers (900+ Ibs) | 150 |
| Beef | Feeders (450 - 900 Ibs) | 200 |
| Beef | Feeder Calves (< 550 Ibs) | 360 |
| Dairy (*count lactating cows only) | Lactating cows* (Lactating cows only - associated Dries, Heifers, and Calves are not | 50 |
| Swine (*count sows only) | Farrow to finish* | 30 |
| Swine (*count sows only) | Farrow to wean* | 50 |
| Swine (*count sows only) | Farrow only* | 60 |
| Swine (*count sows only) | Feeders/Boars | 500 |
| Swine (*count sows only) | Roasters | 500 |
| Swine (*count sows only) | Weaners | 500 |
| Poultry | Chicken - Breeders | 1,000 |
| Poultry | Chicken - Layer (includes associated pullets) | 5,000 |
| Poultry | Chicken - Pullets/Broilers | 2,000 |
| Poultry | Turkeys - Toms/Breeders | 1,000 |
| Poultry | Turkey - Hens (light) | 1,000 |
| Poultry | Turkey - Broiler | 1,000 |
| Poultry | Ducks | 1,000 |
| Poultry | Geese | 1,000 |
| Horses | PMU | 100 |
| Horses | Feeders > 750 Ibs | 100 |
| Horses | Foals < 750 lbs | 350 |
| Horses | Mules | 100 |
| Horses | Donkeys | 150 |
| Sheep | Ewes/rams | 300 |
| Sheep | Ewes with Lambs | 200 |
| Sheep | Lambs | 1,000 |
| Sheep | Feeders | 500 |
| Goats | Meat/Milk | 200 |
| Goats | Nannies/Billies | 400 |
| Goats | Feeders | 500 |
| Bison | Bison | 150 |
| Cervid | Elk | 150 |
| Cervid | Deer | 200 |
| | Feeders | 100 |
| Wild Boar | Sow (farrowing) | 50 |
- When Dairy Replacement Heifers are housed away from the dairy treat as Beef - Feeders
- When Dairy calves are housed away from the dairy treat as Beef - Feeder Calves
## SCHEDULE "B" Lethbridge County Business Tax Bylaw 26-011 Animal Équivalent Units for Confined Feeding Operations and Ranch Operations
| Species of Animal | Type of Operation | No. of Animals Equivalent to 1 Animal Unit |
|----------------------------------------------------|----------------------------------------------------------------------------|----------------------------------------------|
| Swine *(count sows only to calculate animal units) | Farrow to finish* | 0.56 |
| Swine *(count sows only to calculate animal units) | Farrow to wean* | 1.5 |
| Swine *(count sows only to calculate animal units) | Farrow only* | 1.9 |
| Swine *(count sows only to calculate animal units) | Feeder/Boars | 5 |
| Swine *(count sows only to calculate animal units) | Growers/Roasters | 8.5 |
| Swine *(count sows only to calculate animal units) | Weaners | 18.2 |
| Beef | Cows/Finishers (900+ Ibs) | 1.1 |
| Beef | Feeders (450 - 900 lbs) | 2 |
| Beef | Feeder Calves (<550 Ibs) | 3.6 |
| Poultry | Chicken - Breeders | 100 |
| Poultry | Chicken - Layer-Liquid (includes associated pullets) | 125 |
| Poultry | Chickens - Layers (Belt Cage) | 150 |
| Poultry | Chickens - Layers (Deep Pit) | 150 |
| Poultry | Chicken - Pullet/Broilers | 500 |
| Poultry | Turkeys - Toms/Breeders | 50 |
| Poultry | Turkey - Hens (light) | 75 |
| Poultry | Turkey - Broilers | 100 |
| Poultry | Ducks | 100 |
| Poultry | Geese | |
| Horses | PMU | 1 |
| Horses | Feeders >750 Ibs | 1 |
| Horses | Foals < 750 lbs | 3.3 |
| Horses | Mules | 1 |
| Horses | Donkeys | 1.5 |
| Sheep | Ewes/rams | 5 |
| Sheep | Ewes with Lambs | 4 |
| Sheep | Lambs | 21 |
| Sheep | Feeders | 10 |
| Goats | Meat/Milk (per Ewe) | 6 |
| Goats | Nannies/Billies | 10 |
| Goats | Feeders | 13 |
| Bison | Bison | 1 |
| | Elk | 1.7 |
| Cervid | Deer | 5 |
| | Feeders | 6 |
| Wild Boar | Sow (farrowing) | 1.25 |
| | Free Stall - Lactating Cows with all associated dries, heifers, and calves | 0.5 |
| | Free Stall - Lactating with Dry Cows only* | .6 |
| | Free Stall - Lactating cows only | |
| | Tie Stall - Lactating cows only | 7 |
| | Loose Housing - Lactating cows only | .7 |
| | | 1 |
| | Replacement - Bred Heifers (breeding to calving) | 1.15 |
| | eplacements - Growing Heife 50 lbs to breedin | 1.9 |
| | Calves (<350 lbs) | 5 |