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# Tax Structure & Fees
* Town Fees 2026
* Property and Business Tax 2026
* Water Tax
* Discounts, Due Dates, and Credit Card Payments
* Recreational Fees
#### Town Fees 2026
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| --- | --- | --- | --- | --- |
| 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. | | | | |
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| Residential Occupancy Permit | **$50** | | | |
| Commercial Occupancy Permit | **$75** | | | |
| Home Based Business Occupancy Permit | **$40** | | | |
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| PERMITS & MISCELLANEOUS FEES | | | | |
| Residential (repairs/renovations up to $20,000) | **$30** | | | |
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| Residential (fence, shed, patio, etc., requiring on site inspection) | **$40** | | | |
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| 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** | | | |
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| Residential (construction exceeding $20,000) | **$1.50/$1000 construction value If value is estimated, adjustment will be made upon receipt of municipal assessment.** | | | |
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| Commercial | **$2.00/$1000 construction value** | | | |
| | **Minimum Charge $50** | | | |
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| Demolition Permit - Residential | **$35** | | | |
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| Demolition Permit - Commercial | **$75** | | | |
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| Non-conformity to Town Regulations | **At discretion of Council** | | | |
| | **Minimum $100 - Maximum $1000 (depending on severity, or if repeat offenses)** | | | |
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| 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** | | | |
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| Thawing Water Lines (inside property boundary) | **Cost Recovery, minimum charge $50** | | | |
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| Clearing Sewer Plugs (inside property boundary) | **Cost Recovery, minimum charge $50** | | | |
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| Curb/Sidewalk Cutdown | **Cost Recovery** | | | |
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| Water Connection (privately purchased land) | **Cost Recovery** | | | |
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| Water Off/On Request | **Cost Recovery after hours** | | | |
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| Fire Department Inspection - Residential | **$100** | | | |
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| Fire Department Inspection - Commercial | **$250** | **Initial Site Inspection** | | |
| | **$100** | **(Reinspection fee of $100 per visit)** | | |
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| Oxygen Inspection | **$100** | | | |
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| Tax Certificate or Letter of Tax Standing | **$150** | | | |
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| Zoning Compliance Letters | **$150** | | | |
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| Development Agreements | **Cost recovery, minimum charge $500** | | | |
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| Cheque dishonoured by financial institution | **$50** | | | |
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| Administration fee for accounts referred to collection agency | **$50** | | | |
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| 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** | | | |
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| Plan/Zoning Amendments | **Cost Recovery** | | | |
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| CD of Town Plan | **$50** | | | |
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| Paper Copy of Town Plan | **$150** | | | |
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| 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%** |
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| | Banks & Finance Companies | | 75.00 mils | **$300** | **Base Amount plus 0.00001%** |
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| | Car Lots | | 30.00 mils | **$300** | **Base Amount plus 0.00001%** |
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| | Personal Care Homes | | $50/bed | **$300** | **Base Amount plus 0.00001%** |
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| | Preschool/Nursery School | | 5.00 mils | **$300** | **Base Amount plus 0.00001%** |
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| | Public Storage Facilities and Greenhouse Operations | | 9.00 mils | **$300** | **Base Amount plus 0.00001%** |
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| | All Other Business Classes | | 18.00 mils | **$300** | **Base Amount plus 0.00001%** |
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| | Businesses regulated under the Taxation of Utilities and Cable Television Companies Act | | 2.5% gross revenue | **$300** | **Base Amount plus 0.00001%** |
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| | Businesses with no fixed place of operation | | 0.6% gross revenue | **$125** | **Base Amount plus 0.00001%** |
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| | Home Based Business Tax: gross revenue less than $1000 | | 0.6% gross revenue | **$50** | **Base Amount plus 0.00001%** |
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| | 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** | | |
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| | Beauty Salons, Barber Shops (4 + Chairs), Pet Wash | | **$650** | | |
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| | Oil Storage Facilities, Fishing Enterprises | | **$675** | | |
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| | Car Washes, & Manufacturing Establishments | | **$1,146** | | |
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| | Hotels & Motels | | **$1,845** | | |
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| | Seniors' Homes | | **$5,847** | | |
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| | All other businesses including Canada Post and RCMP Detachment | | **$469** | | |
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| | Schools, Colleges & Technical Institutes | | **$2,450 plus $6.50 each student and staff member** | | |
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| 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** | | |
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#### 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 tax 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** | | | | | |
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| | *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 becharged accordingly for those services. | | |
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