Tax Structure For 2009
Property Tax |
|
| Mill Rate |
8.25 mills ($8.25 per
thousand dollars in assessed property value
per year) |
| Minimum Tax |
$300.00 |
|
|
Water & Sewer Tax |
|
Residential |
|
Residential |
$360.00 per unit |
Apt. Buildings |
$360.00 per unit |
Vacant Land and
Properties with
No Water & Sewer
Connection |
1/2 the yearly rate |
Commercial
|
|
| Commercial Buildings |
$360.00 base rate + 2.5 mills of assessed value |
Tax Exempt Properties not metered |
$360.00 base rate + 4.5 mills of assessed value |
Home Based Beauty Salons, Bed
& Breakfasts, Churches and Not- For-Profit Organizations |
$360.00 base rate |
Properties with No Water & Sewer Connection |
1/2 of base rate |
Water Meters/Sewer |
Schools, Hotels, Laundromats, Rest Homes & Industrial Businesses |
1.60 per m (1000) gal |
Fish Plants |
1.60 per m(1000) gals up to 5 million gals used in a calendar month. 2.10 per m(1000) gals used in excess of 5 million gals in a calendar month. |
| Sewer Charge |
Buildings with meters to be charged an amount equivalent to water charge |
Turn Off & Hookup Fee |
$50.00 |
Poll Tax |
Poll Tax |
$300.00 |
Business Tax Rates & Fees
Where business has a fixed place of business:
| Class B |
Bed & Breakfasts, Home Based Business |
Mill Rate: |
11 |
Min. Charge: |
$250.00 |
|
|
Class C |
Contractors, Construction Companies, Electrical Contractors, Plumbing & Heating Contractors, Landscape Contractors and Building Supply Companies |
Mill Rate: |
11 |
Min. Charge: |
$500.00 |
|
|
Class D |
Drydocks / Shipyards |
Mill Rate: |
19 |
Min. Charge: |
$500.00 |
|
|
Class E |
Excavation Contractors, Mining or Quarrying of Stone, Shale or Gravel, Paving Companies |
Mill Rate: |
12 |
Min. Charge: |
$1000.00 |
|
|
Class F |
Banks, Lotto Companies, Mail Order Outlets, Finance and Trust Companies |
Mill Rate: |
100 |
Min. Charge: |
$500.00 |
|
|
Class G |
Garages, Car Sales, Service Stations, Gas Bars with Convenience Stores, Machine Shops and Recreational Vehicle Sales |
Mill Rate: |
12 |
Min. Charge: |
$300.00 |
|
|
Class H |
Hotels / Motels |
Mill Rate: |
15.5 |
Min. Charge: |
$500.00 |
|
|
Class I |
Industrial |
Mill Rate: |
40 |
Min. Charge: |
$500.00 |
|
|
Class L |
Lounges, Restaurants and Night Clubs |
Mill Rate: |
10 |
Min. Charge: |
$300.00 |
|
|
Class M |
Manufacturing Firms, Rental Companies, Warehousing, Wholesale and Retail Distributors |
Mill Rate: |
11 |
Min. Charge: |
$300.00 |
|
|
Class N |
Nursing Care and Boarding Homes, Daycare Facilities and Funeral Homes |
Mill Rate: |
10 |
Min. Charge: |
$300.00 |
|
|
Class O |
Oil Companies, Storage in Bulk of Petroleum and other products |
Mill Rate: |
90 |
Min. Charge: |
$500.00 |
|
|
Class P |
Professional Services |
Mill Rate: |
35 |
Min. Charge: |
$500.00 |
|
|
Class R |
Retail Stores, Grocery, Confectionary, Drug Stores, Jewelry, Hardware, Dry Goods, Furniture |
Mill Rate: |
11 |
Min. Charge: |
$300.00 |
|
|
Class T |
Transportation Companies / Goods & Services |
Mill Rate: |
16 |
Min. Charge: |
$500.00 |
|
|
Class U |
Utility Companies |
Mill Rate: |
25 |
Min. Charge: |
$500.00 |
|
|
Class X |
Fish Plants |
Mill Rate: |
37 |
Min. Charge: |
$500.00 |
|
|
Class Y |
Nursing/Personal Care Homes |
Mill Rate: |
5 |
| Min. Charge: |
$500.00 |
| |
|
| Class Z |
All other commercial |
| Mill Rate: |
16 |
Min. Charge: |
$300.00 |
Where business has no fixed place of business:
Class GR - Gross Revenue
3% of gross revenue
Other
Tax Certificate and Confirmation Letters - $50.00
Circus, Amusement and Fairs - $50.00 per day
Garbage collection fee for tax exempt buildings - $500.00 per year
Zoning change - $300.00 deposit must be made upon Council's approval of zoning change and remaining cost associated with the zoning change to be paid upon completion of transaction.
Portable Vendors - $25.00 per day up to a maximum of 250.00 per year.
· Council reserves the right to take action on all current years taxes not paid by June 30th of each year, with the exception of water and sewer taxes which may be paid monthly
· Compound interest will be charged on arrears at 5% above prime at January 1, 2009
· Interest on 2009 taxes effective April 1, 2009 - Poll Tax July 1st, 2009.
· Seniors/Pensioners & Low Income Families will be exempt from interest on place of residence only for current taxes until November 30, 2009, upon application to the Town and subject to criteria as set out in the "Exemption From Interest" policy.
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