Any person who shall own, keep or harbor a dog over the age of three months within the municipality shall, within ten days after acquisition of the said dog, acquire a license for each such dog annually by or before January 1 of each year. The said tax shall be delinquent from and after January 31; provided, the possessor of any dog brought into or harbored within the corporate limits subsequent to January 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 Municipal Clerk upon the payment of a license fee for each dog for the amount stated in § 36.01 of this code of ordinances. 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, § 6-103)
Statutory reference:
Related provisions, see Neb. RS 17-526, 54-603, 71-4412