Every dog guide for a blind or visually impaired person, hearing aid dog for a deaf or hearing- impaired person, and service dog for a physically limited person shall be licensed as required by the municipal code, but no license tax shall be charged upon a showing by the owner that the dog is a graduate of a recognized training school for dog guides, hearing aid dogs or service dogs. Upon the retirement or discontinuance of the dog as a dog guide, hearing aid dog or service dog, the owner of the dog shall be liable for the payment of the required license tax.
(Prior Code, § 6-127)
Statutory reference:
Related provisions, see Neb. RS 54-603