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News and Events

Tax Structure 2016

07 of Jan, 2016


A. POLL TAX $300.00 per year

B. PROPERTY TAX 7.5 mils (.75%) of assessed value -
Minimum $350.00 which shall apply to all properties
Vacant land which does not meet the minimum building lot size of
390 m² (4,200 ft²) may be taxed at the mil rate, upon presentation of legal survey.

C. WASTE MANAGEMENT FEE $60.00 per household


Residential $365.00 per year - water, $425.00 per year - water and sewer.

Commercial A $365.00 per year - water, $425.00 per year - water and sewer.
General Stores, Supermarkets, Drug Stores, Barber Shops, Offices, Dental Offices, Service Clubs and Legion Halls
Commercial B $440.00 per year - water, $500.00 per year - water and sewer.
Beauty Salons, Restaurants, Garages, Hotels and Greenhouses, Retailers with Water Dispensing Purification Systems

Commercial C $10,000.00 per year - water and sewer.

Commercial D $35,000.00 per year - water and sewer.
Hospitals, Chronic Care Centres, etc.

Commercial E $1,500.00 minimum per year - water and sewer
Owned/leased Federal/Provincial Governments/Agencies, Public Buildings, Crown Corporations. Council reserves the right to establish a higher rate depending on consumption.

Commercial F $72.00 per bed per year - Personal Care Homes

E. BUSINESS TAX - Minimum Business Tax $300.00

Group I 1.3% of assessed value -- General Stores, Supermarkets, Confectionary Stores, Restaurants, Take-outs, Clothing Stores, Service Stations, Hotels, Personal Care Homes, Building/Plumbing/Electrical Suppliers, Auto Dealerships, Vending Machine Operators, Sawmills, Manufacturers, Welding and Woodworking Shops and Barber Shops.

Group II 15% of assessed value -- Ships Agents and Shipping Agents.

Group III 3.5% of assessed value -- Dental Offices, Beauty Salons, Accounting Firms, Drug Stores, Collection Agencies, Taverns, Professional Offices, Construction Companies, Equipment Contractors, Contractors and Mail Order Houses.

Group IV ¼ of 1% of Gross Revenue -- No fixed place of business.

Group V 7.1% of assessed value -- Oil Companies.

Group VI 7.5% of assessed value -- Financial Institutions.


Town of Botwood 2016 Tax Structure, Rates and Due Dates Page two


Group VII 2.5% of Gross Revenues in the Town -- Utility and Cable Companies.

Group VIII Minimum Business Tax $300.00 - Home Based Business, Direct Sellers Tax

F. DEFERMENT AND PROPERTY TAX -- There will be no exemption from payment of property
EXEMPTION OF tax. Property owners, occupying the property may be eligible for deferment of
TAXES property taxes subject to the following conditions:
(1) Family gross income is less than $10,000 per year.
(2) Proof of income by way of T4 slips or statement of earnings in some form suitable to Council. Income from all sources must be reported.
(3) An affidavit is required.
(4) Application for deferment must be received no later than January 31, 2016 and apply to the 2015 year.
(5) Deferred taxes represent a charge against the property and must be paid on sale or transfer of property.

POLL TAX - Persons applying for exemption from poll tax on the basis of income must apply before July 1 of the current year.

WATER AND SEWER EXEMPTIONS - The only exemptions which will be granted are for properties for which town services are not available and vacant land. Apartments must be vacant from January 1 - December 31 of the current year to be eligible for exemption.

G. TAX CERTIFICATE 50.00 per certificate.

H. RETURNED CHEQUES $20.00 per cheque returned.

I. PERMITS Institutional Construction - $3.50 per $1,000 of construction cost Commercial Construction - $6.00 per $1,000 of construction cost Residential Construction - $50.00 per unit
Solid Fuel Burning Appliance Inspection Fee - $25.00
General Repairs - $15.00
Occupancy - $25.00
Vendor's Fees - $300/Annual, $175/Six Months, $100/Quarterly, $10/Day
Quarry Development Permit - $500.00 for first time application, $250 for an
renewal of the same application

J. DOG LICENSE AND Impounding fee of roaming dogs - $50.00 plus $10.00 per day in pound.
IMPOUNDING FEES Dog must be licensed before released. License fee: $5.00 for male and spayed female (Certificate must be provided), $25.00 for female.

K. CONNECTION FOR The cost for connection to the Town water and sewer mains will be the
WATER AND SEWER responsibility of the developer. Council will supervise the actual connection only. Permits will be required at a cost of $50.00 per line.

Taxpayers having water turned off because of arrears will be required to pay a $50.00 fee in addition to arrears before re-connection.

L. DUE DATE The due date for 2016 taxes is March 31, 2016.

M. INTEREST Interest at the rate of 15% per annum will be charged as of January 1, 2016 on all outstanding taxes from 2015 and/or prior and on all outstanding taxes as of June 30, 2016. Senior Citizens or families with income of $10,000 or less may apply for an exemption of interest on current taxes if the account is settled by December 31, 2016. Documentation may be required to substantiate income.

N. DISCOUNT A 4% discount will apply to all current taxes if all taxes are paid in full on or before March 31, 2016.