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Any person who shall own, keep, or harbor a dog over the age of six months within the municipality shall, within 30 days after acquisition of the said dog, acquire a license for each such dog annually by or before May 1 each year. The said tax shall be delinquent from and after May 10; provided, the possessor of any dog brought into or harbored within the corporate limits subsequent to May 1 of any year, shall be liable for the payment of the dog tax levied herein and such tax shall be delinquent if not paid within ten days thereafter. Licenses shall be issued by the City Clerk upon the payment of a license fee of $4 for all dogs. Said license shall not be transferable and no refund will be allowed in case of death, sale, or other disposition of the licensed dog. The owner shall state at the time the application is made and upon printed forms provided for such purpose, his or her name and address and the name, breed, color, and sex of each dog owned and kept by him or her. A certificate that the dog has had a rabies shot, effective for the ensuing year of the license, shall be presented when the license is applied for and no license or tag shall be issued until the certificate is shown.
(Prior Code, § 6-101)
Related provisions, see Neb. RS 17-526, 54-603, 71-4412