Report of the Royal Commission on Taxation and Revenue of the City of St. John's

Brochure outlining reports main recommendations tipped in at backLetter of transmittal -- Foreword -- Introduction. Terms of references -- Report outline -- Relationship with Royal Commission on City of St. John's charter -- Urban region study -- Summary -- Criteria for a sound municipal revenue system. Is it feasible? -- Is it fair? -- Is it efficient? -- Is it responsive? -- Applying the criteria -- Revenue requirements. Total expenditures -- Expenditure categories -- Per capita expenditures -- The City's capital works -- The City's debt position -- The cost of public transportation -- Expenditure forecast -- Some prospective changes -- The existing revenue system. Sources of revenue. City tax -- Ground landlord's tax -- Vacant land tax -- Business tax -- Water tax -- Fuel oil tax -- Hydro revenue tax -- Telephone tax -- Entertainment tax -- Poll tax -- Building contractor tax -- Contributions of revenue sources. Property taxes -- Resources taxes -- Federal contributions in lieu of taxes -- Provincial contributions in lieu of taxes -- Telephone tax -- Entertainment tax -- Fuel oil tax -- Hydro revenue tax -- Water tax -- Water sales -- Licences and permits -- Rents, concessions and franchises -- Selected service charge -- Transportation commission -- Provincial grants -- Miscellaneous revenues -- Major revenue categories -- Assessment. Residential property -- Business property -- Business tax assessment -- Submissions to the commission. J.T. Allston -- Bowring Brothers Ltd. -- Canadian Manufacturers' Association Newfoundland Branch -- H.J.B. Gough -- Hardman Bryson and Associates Limited -- A.G. Henley, C.L.U. -- Kenmount Road - O'Leary Avenue Business Men's Group -- Newfoundland Board of Trade Retail Section -- Newfoundland Board of Trade Wholesale Section -- Frank Noseworthy -- St. John's and District Labour Council -- St. John's Home Builders Association -- St. John's Housing Corporation -- St. John Municipal Countil [sic] -- Evaluation of the present revenue system. Taxation. The property tax, the business tax and the fuel oil tax -- Other taxes -- Service charges. Self-sustaining services -- Subsidized services -- Licence and permit fees -- Grants. Provincial -- Federal -- Conclusion -- Components of a new revenue system. Taxation. Feasibility -- Equity -- Efficiency -- Responsiveness -- Service charges. Feasibility -- Equity -- Efficiency -- Responsiveness -- Grants. Feasibility -- Equity -- Efficiency -- Responsiveness -- Proposed composition of a new current revenue system -- Sources of capital funds -- Consistency -- Sources for each revenue component. Taxation. The property tax. Valuation -- Capital value vs rental value -- Market value -- Non-market value -- Applying the criteria -- Personal property -- Business equipment and inventories -- Conclusion regarding the property tax -- The sales tax. General retail sales tax -- Specific retail sales taxes -- Conclusion regarding the sales tax -- The tax on income. Feasibility -- Equity -- Efficiency -- Responsiveness -- Conclusion regarding the tax on income -- A mixed tax system -- The best tax for St. John's -- Service charges. Suitable services -- Service charge to service cost ratios -- Suggested service charges. Water supply and distribution -- Sewage collection and disposal -- Public transportation -- Other service charges -- Grants. Provincial grants. The need for additional grant support -- Federal grants -- Conclusion -- Defining each revenue source. The tax on income. Liability. For the tax on personal income -- Place of residence -- For the tax on business profits -- Relief from the property tax -- Income and profits -- Personal income -- Business profits -- Exemptions -- Tax rates. A proportional or progressive rate structure -- The same or different rates for residents, non-residents and business -- Rate graduations -- Tax escalation clauses -- Collections. Employer withholding -- Returns -- Arrears -- Taxation years -- Service charges. The water sewage charge -- Burden of the water and sewage charge -- Public transportation fares -- Other service charges -- Liability for service charges -- Review board -- Grants. Provincial -- Federal -- Conclusion -- The effect of the recommendations. Service charges. Water and sewage -- Licences and permits -- Sale of materials and services -- Transportation commission -- Miscellaneous service charges -- Total service charges -- Grants. Federal -- Provincial (cost-sharing grants) -- Provincial (legislative grants) -- Total grants -- Miscellaneous revenues -- Taxation -- Total revenues -- Distribution of total revenue -- Effect of no-fare public transportation -- General effects on taxpayers. Positive effects -- Negative effects -- Examples -- Caveat -- Implementation. Distribution and explanation of the present report -- Public discussion -- Reaction -- Provincial discussion -- Introduction of legislation -- Enactment -- Popular explanation -- City by-laws -- Administrative systems -- Cost of administration -- Financial planning -- Staff -- Printed forms -- Start-up of the new system -- Enforcement -- Wider implications -- Conclusio