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Snapshot 34006b3389b1 · verified 2026-06-05 ·
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unofficial consolidation, the official version is held by the municipal clerk.
CITY OF CORNER BROOK
2025 TAX RATES
1) A REAL PROPERTY TAX of not less than $275 on every parcel of real property
within the City, and every parcel of real property outside the City which is situated
on, in or over, or under water and is accessible from land within the City; and the
rate of tax shall be, subject to the minimum property tax:
Fully Serviced (Water and Sewer) - Commercial -13.0 mils plus $780 per unit
water and sewer which includes a $100 sewer levy.
Fully Serviced (Water and Sewer) - Residential - 8.0 mils plus $670 per unit
water and sewer which includes a $100 sewer levy.
Partially serviced (Water Only) - Commercial - 9.5 mils plus $600 basic charge
per unit.
Partially serviced (Water Only) - Residential - 5.25 mils plus $510 basic charge
per unit.
Unserviced - 5.0 mils only
Unserviced - Watson Pond Industrial Park-fire protected area - 8.0 mils only
Metered - 6.0 mils plus meter rates
Non-Taxable - Water and Sewer Rates only - 6.5 mils plus $780 basic charge per
unit which includes a $100 sewer levy.
Trailers - A real property tax rate of 5.75 mils.
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All taxes so imposed shall be based upon the value of the real property so taxed
as set down in the last assessment roll of the City, prepared in accordance with
the provision of the Assessment Act, 2006, (which real Property Tax shall be added
to the Water and Sewer charges to constitute the Municipal Tax in accordance with
established policy).
2) (i) A BUSINESS TAX shall be imposed on all individuals, partnerships,
associations and corporations carrying on business in the City and the rate of
Business Tax so imposed for each class of business (as attached) shall be fixed
at:
a. 14.0% (140.0 mils) Chartered Banks, Financial Institutions
b. 6.6% (66.0 mils) Oil Companies Bulk Storage Facilities
c. 6.0% (60.0 mils) Department Stores
d. 5.0% (50.0 mils) Large Retail
e. 5.0% (50.0 mils) Insurance Companies
f. 3.40% (34.0 mils) Professional Operations
g. 3.0% (30.0 mils) Communications, Private Schools
h. 3.5% (35.0 mils) Grocery Stores,
L 1.675% (16.75 mils) General Commercial and Industrial - including:
Commercial Garages/Automotive & Parts Sales & Repair Shops, Service
Stations, Transportation Depots/Trucking Companies, Transportation
Terminals, Convenience Stores/Gas Bars, Drug Stores, Dispensaries,
Clothing Stores, Computer Sales, Electronic Repairs and Electronics
Sales, Jewelry Stores, Music Stores, Shoe Stores, Sporting
Goods/Equipment, Video Shops, Retail-Other, Hardware Stores, Building
Supplies, Furniture/Carpet Stores, Wholesalers, Warehouses, Monument
Sales, Construction Companies/Services, Daycare Services, Personal
Services, Bakeries, Barber Shops/Beauty Salons, Convenience Stores,
Custom Workshops/Repairs, Retail-Residential, Repairs/Commercial,
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Recycling, Book Stores, Dry Goods/Fabric/Flower Shops, Photo Shops,
Fish Harvesting & Processing, Industrial, and All Other
j. 1.675% (16.75 mils) Hospitality - including: Bed & Breakfasts and
Hospitality Homes, Car Rentals, Hotels, Motels
k. 1.5% (15.0 mils) - Includes: Taxi Businesses, Restaurants, Takeout Food
Services, Tavern, Places of Amusement
I. 0.4% (4.0 mils) Nursing Homes
m. 1.8% (18 mils) - Drug Stores
n. 3.35% (33.5 mils) - Transportation Terminals
per annum of the assessed value of real property used by all individuals,
partnerships, associations and corporations carrying on business, trade, or
profession in respect of which a tax is imposed as determined by the Assessor,
using the City assessment for real property assessed from time to time under the
City of Comer Brook Act, 1990, and the Assessment Act, 2006.
(ii) 2.5% of gross revenue - All businesses subject to taxation under the Taxation of
Utilities & Cable Television Companies Act
(iii) Where the real property tax is not applicable to a business because it has no
fixed place of business, the business tax shall be set at the minimum rate of 2.5%
of the gross revenue of the business as set forth in Section(s) 146 and 150 of the
City of Comer Brook Act, RSNL 1990 Chapter C-15.
(iv) Where the amount of tax calculated under (i) or (ii) above is less than $270, the
minimum business tax shall be set at $270.
3) MONTHLY METERED WATER RATES shall be $4.00 for each 1,000 gallons
(4,546 litres).
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