(A)   It is the purpose of this section to supplement state law by providing a procedure for the enforcement of laws requiring dogs to wear a privilege tax tag.
   (B)   It shall be unlawful for any dog or cat owner or keeper to fail to provide his dog or cat with a privilege tax tag to be issued annually by the county, and to take such action as necessary to insure that the privilege tax tag is worn by the dog or cat at all times except for the exceptions cited in § 90.21 (B)(1) through (6). (See NOTE in § 90.21). A lifetime privilege tax tag is also available, and remains effective for the lifetime of the animal. Lifetime tags are non-transferrable between owners or animals.
   (C)   Tax tags can be obtained from the County Tax Department and the County Animal Shelter. The tag will be of such color, shape, or texture to insure easy identification of the year of issue. The tag will contain a number or other designation, and a record will be kept of the person to whom the tag has been issued.
   (D)   In addition to all other penalties prescribed by law, a dog or cat is subject to impoundment in accordance with the provisions of this chapter, if the dog or cat is found not wearing a current tag.
   (E)   It shall be unlawful for any individual moving into the county who owns or keeps dogs or cats to fail to obtain a valid rabies tag and privilege tax tag within ten days of moving into the county.
   (F)   This provision shall not apply to bona fide licensed and certified kennels until such time as the animals located therein reach the age of four months.
   (G)   Privilege tax tags are at a cost of $2 per tag for both dogs and cats. Lifetime privilege tax tags are at a cost of $10 per tag for both dogs and cats.
(Ord. passed 9-20-95; Am. Ord. passed 5-6-02)  Penalty, see § 90.99