| tax rate |
Residential & Commercial: 8.50 mils (min $300 base + 0.00001%); Vacant Land: 8.50 mils (min $300 base + 0.00001%); Oil Storage Companies: 20.00 mils; Banks & Finance Companies: 75.00 mils; Car Lots: 30.00 mils; Personal Care Homes: $50/bed; Preschool/Nursery School: 5.00 mils; Public Storage Facilities and Greenhouse Operations: 9.00 mils; All Other Business Classes: 18.00 mils; Utilities/Cable TV companies: 2.5% gross revenue; Businesses with no fixed place of operation: 0.6% gross revenue (min $125); Home Based Business (gross revenue <$1000): 0.6% gross revenue (min $50); Home Based Business (gross revenue >$1000): 0.6% gross revenue (base $300 + 0.00001%, max base $400 + 0.00001%) |
"Town of Lewisporte 2026 Tax Structure" — Property and Business Tax 2026 table |
| due dates |
All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later |
"All taxes and fees in arrears after June 1, 2026" and "Discount on Taxes" section under Discounts, Due Dates, and Credit Card Payments |
| penalty interest |
Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal |
"simple interest rate of 15% per annum and will be charged at the first day of each month on the outstanding principal" |