Portugal Cove–St. Philip's, Newfoundland and Labrador
· adopted 2025-12-17
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unofficial consolidation, the official version is held by the municipal clerk.
TOWN OF PORTUGAL COVE-ST. PHILIP'S 2026 TAX STRUCTURE & SCHEDULE OF FEES
2026 Budget and Tax Structure & Schedule of fees adopted at the Public Council meeting held December 17, 2025, in the amount of $16,488,461.
PROPERTY TAX
6.6 Mils for all Property Tax. ............................................................. Minimum $20.00
DUE DATE: All invoices are due and payable as of March 31, 2026.
DISCOUNTS:
(1)
Residential Property owners in receipt of the Guaranteed Income Supplement
(GIS) may be eligible for a 20% Property Tax reduction on the Property Tax
portion of the invoice for their principal place of residence in the Town of
Portugal Cove-St. Philip's.
(2)
Low-Income Property Tax Reduction Program for property owners with a
single net income under $22,056 or combined family net income under $52,484
for all members of the household over 18 years of age, may be eligible for 20%
Tax reduction on the property tax portion of the invoice for their principal
place of residence in the Town of Portugal Cove-St. Philip's.
Note: A competed application with attached proof, acceptable to the town, for either
discount, is required. Applications must be submitted annually. Residents can only apply
for one discount.
INTEREST FREE PAYMENT PLAN (For payment in full):
Credit Card - 8 equal monthly payments (January to August), or
Pre-Authorized Debit Agreement - 12 equal monthly payments (January to December).
Note: Returned payments will cancel this interest free option and interest will be charged
retroactively.
PAYMENT OPTIONS: Cash, Cheque, Debit, MasterCard, Visa, Telephone, and Online
banking accepted.
INTEREST: Charged at the rate of 1% per month simple interest on the unpaid balance of
all outstanding invoices at the end of each month commencing April 2026 (retroactive to
January 2026). Exception: Interest not applicable to 2026 invoices paid by the due date or
having interest free plans in place.
BUSINESS TAX
FOR BUSINESS TAX BASED ON ASSESSMENT: ............................ Minimum $250.00
8.1 Mils for General Business
includes all categories except the following and their applicable rates:
Farms ....................................................................................................... 1.5 Mils
Daycare & Bed & Breakfasts .......................................................................... 5.1 Mils
Nursing/Retirement Homes ......................................................................... 8.1 Mils
Non-Profit Organizations ............................................................................. 8.1 Mils
Professional Services .................................................................................. 12.1 Mils
Medical/Dental/Pharmacy ......................................................................... 12.1 Mils
Bank/Financial Institutions ........................................................................... 45 Mils
BUSINESS TAX BASED ON GROSS REVENUE: ............................. Minimum $250.00
No Fixed Place of Business ........................................................ 1% of Gross Annual Revenue
Home Based ....................................................................... 0. 6% of Gross Annual Revenue
UTILITIES AND CABLE TELEVISION: ....................................... 2.5% of Gross Revenue
as per Taxation of Utilities and Cable Televisions Companies Act
WATER & SEWER FEES
RESIDENTIAL WATER/SEWER FEES:
Water Only ........................................................................... $465.00 Yearly Per Unit
Sewer Only ........................................................................... $230.00 Yearly Per Unit
Water & Sewer ....................................................................... $695.00 Yearly Per Unit
COMMERCIAL WATER/SEWER FEES:
Water Only ........................................................................... $500.00 Yearly Per Unit
Sewer Only ........................................................................... $350.00 Yearly Per Unit
Water & Sewer ....................................................................... $850.00 Yearly Per Unit
Fish Plant Water & Sewer .............................................................. $150.00 Per Month
Ferry Water Fill Up ...................................................................... $15,675.00 Per Year
Schools........................................................................... $15.00 Yearly Per Student
VACANT LAND WATER/SEWER FEES:
Water Only ........................................................................... $275.00 Yearly Per Unit
Sewer Only ........................................................................... $225.00 Yearly Per Unit
Water & Sewer Only .............................................................. $500.00 Yearly Per Unit
WATER, SANITARY SEWER, STORM CONNECTION and OTHER FEES
CONNECTION FEE TO EXISTING SERVICES:
For buildings and vacant lots where service stub is existing............. $1750.00 each service
For buildings and vacant lots where service stub is not pre-existing .... $1750.00 each service
CONNECTION FEE UNDER CAPITAL WORKS SERVICING PROJECTS:
For each service stub installed up to property line:
Permit to connect water to an existing building at time of project ...................... No charge
Permit to connect sewer to an existing building at time of project ....................... $1750.00
For approved vacant lot at time of project for future development and hookup ...............
(where the contractor installs the laterals) ......................................................... Cost Recovery
TRANSFER FEE: To permit the transfer of each service from an existing connected building
to a newly constructed building at same civic address ....................... $350.00 each service
NOTE: In all cases the cost of extending the service line from the main or the service stub
to the building is the responsibility of the owner.
OTHER MISCELLANEOUS FEES
Returned Cheques for any reason ................................................................... $45.00
Tax Certificate ............................................................................................ $200.00
Zoning/Compliance Certificates ................................................................... $200.00
Pavement Cut Fee and Deposit ....................................................................... $600.00
(Refundable Deposit portion is $500 after 12 Months upon Council approval)
Water & Sewer turn on or turn off, as per resident's request ................................... $50.00
Water & Sewer turn on or turn off, as per resident's request (after hours) ..............$110.00
Aerial map requests & Photocopies 11"x17" or greater (Color) ..................... $2.50 per page
Aerial map requests & Photocopies 11"x17" or greater (B&W) ...................... $1.00 per page
Photocopies (letter & legal size) (Color) ........... ................................. $0.50 cents per page
Photocopies (letter & legal size) (B&W) ........................................... $0.25 cents per page
DOG LICENSE FEES
License (Mandatory) ............................................................................... No Charge
First Pickup ....................................................................................Cost Recovery
Second Pickup .................................................................................. Cost Recovery
Third and Subsequent Pickup ............................................................. Cost Recovery
Euthanasia Fee & Related Fees .......................... .................................. Cost Recovery
PLANNING AND DEVELOPMENT FEES
IMPORTANT
NOTICE:
ALL
FEES
ARE
NON-REFUNDABLE
INCLUDING
DEVELOPMENT APPLICATION PROCESSING & PERMIT FEES (exception is deposits).
The cost of other permits requested and not listed will be determined at the time of
approval by Portugal Cove-St. Philip's Town Council.
RESIDENTIAL DEVELOPMENT FEES:
Application Processing Fee Per Lot ................................................................. $50.00
Accessory Buildings* (new/extension, 50 Sq.M & under) .................................... $100.00
Accessory Buildings (new/extension, over 50 Sq.M.) ................................ $2.00 Per Sq.M.
Dwellings/Extension (over 10 Sq.M./Subsidiary Apartments) ................... $3.00 Per Sq.M.
Dwelling Renovations (structural changes) ............... 0.9% of Materials Value or $100.00 min.
New Residential Business Application Fee* ...................................................... $100.00
Occupancy Permit Deposit ............................................................................. $250.00
Occupancy Permit Fee ................................................................................. $250.00
Request for Extension of Permit ....................................................................... $50.00
Residential Extensions* (under 10 Sq.M.) .......................................................... $50.00
* Combined processing & permit fees
COMMERCIAL DEVELOPMENT FEES:
Application Processing Fee Per Lot ............................................................... $100.00
Application Processing Fee New Commercial Business* ..................................... $200.00
Commercial Buildings/Accessory Buildings/Extensions ........................... $4.00 Per Sq.M.
Dwelling Renovations (structural changes) ............... 0.9% of Materials Value or $100.00 min.
Commercial Agriculture Building .........................................................$3.00 Per Sq.M.
Accessory Buildings for Commercial Agriculture Development ................ $3.00 Per Sq.M.
Commercial Agriculture Greenhouse ................................................... $1.00 Per Sq.M.
Mobile Vendors/Direct Sellers Permit Per Year ................................................. $50.00
Occupancy Permit Deposit ........................................................................... $250.00
Occupancy Permit Fee ................................................................................. $250.00
Request for Extension of Permit .................................................................... $100.00
* Combined processing & permit fees
ASSESSMENT FEES for ALL Residential and Commercial development
Recreation Assessment Fee .......................................................................... $700.00
Infrastructure Improvement Assessment Fee .................................................. $1000.00
Notes:
(1) For all Subdivision building lot approvals, this fee is to be paid prior to the issuance of a
Development Permit' for the subdivision. For all other building lot approvals, this fee is to be paid
prior to the issuance of a 'Building Permit.
(2) For development with a multi-unit building(s) on one parcel, this fee is to be paid prior to the
issuance of a "Building Permit" per unit.
SUBDIVISIONS (RESIDENTIAL & COMMERCIAL):
Planned layouts/concept plans are required with development applications for:
(a) new subdivisions/cul-de sacs with road construction, and
(b) extensions of existing subdivisions/cul-de sacs.
PROCESSING FEE FOR INITIAL CONCEPT PLANS:
Per Lot for Residential and Commercial Subdivisions ....................................... $200.00
Note: that permit and processing fees will apply to individual applications for each lot after the
initial concept plan is approved.
SUBDIVISION DEVELOPMENT FEES:
Municipal Service Connection Fees - cost of connecting "Subdivision infrastructure to
Town Infrastructure: ................................................................... $3,000 each service
PUBLIC OPEN SPACE ALLOCATION:
Fees to be charged as per Council Regulations applicable to the development.
PROFESSIONAL FEES (Cost Recovery)
All engineering, legal, planning, surveying, public advertising, or any legitimate cost
incurred by the Town is the responsibility of the developer/applicant. A deposit (to be
determined by the Town) may be required prior to the Town incurring these costs. In the
event that the real cost exceeds the deposit, the developer/applicant is responsible for full
cost recovery.
MUNICIPAL PLAN & DEVELOPMENT REGULATIONS AMENDMENT FEES:
Application processing fee ............................................................................ $100.00
Development Regulations Amendment fee ...................................................... $1,000.00
Development & Municipal Plan Amendment fee ................................................ $1,500.00
Development, Municipal Plan and Regional Plan Amendment fee....................... $2,000.00
OTHER ASSESSMENT AND DEVELOPMENT FEES:
Quarry Referral Processing Fee ....................................................................... $100.00
Quarry Permit ............................................................................................. $500.00
Variance Requests ........................................................................................ $100.00
Infrastructure Damage Deposit (new dwelling construction & when otherwise required)
.......................................................................................................... $1,000.00
COMBINED PROCESSING/PERMIT FEES:
Advertisement/Sign..................................................................................... $50.00
Backfilling/Landscaping/Excavation ............................................................... $50.00
Culvert/Patio/Deck/Swimming Pool ............................................................... $50.00
Demolition, Removal & Relocation .................................................................... $50.00
Repairs & Maintenance (Structural Changes) ..................................................... $50.00
BUILDING & DEVELOPING ACTIVITY WITHOUT A PERMIT:
First offence ..................................................................................... Warning issued
Second offence ........................................................................................... 50% cost of permit
(or $50.00, whichever is greater)
Third & subsequent offences ..................................................................... 100% cost of permit
(or $100.00, whichever is greater)